DIGIT/AL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIGIT/AL
Largest movements
- Current investments +€70,000
up €70,000 (+107.7%), from €65,000 to €135,000
- Cash +€12,542
up €12,542 (+63.2%), from €19,858 to €32,400
mainly Net result for the year (+€73,876) and Receivables within one year (+€10,415)
- Receivables within one year -€10,415
down €10,415 (-100.0%), from €10,420 to €5
of which Trade receivables: -€10,080
- Reserves +€70,000
up €70,000 (+100.0%), from €70,000 to €140,000
- Other debts -€5,044
down €5,044 (-88.3%), from €5,710 to €666
- Profit (loss) carried forward +€3,876
up €3,876 (+68.0%), from €5,698 to €9,574
- Tax, wage and social debts +€2,040
up €2,040 (+28.2%), from €7,240 to €9,280
of which Taxes: +€1,880
- Current portion of long-term debt +€1,730
up €1,730 (+56.9%), from €3,042 to €4,772
- Gross operating margin +€27,207
up €27,207 (+41.3%), from €65,913 to €93,120
- Taxes +€5,417
up €5,417 (+39.6%), from €13,665 to €19,082
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,278 | €167,405 | +€72,127 | +75.7% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €95,278 | €167,405 | +€72,127 | +75.7% |
| Amounts receivable within one year | 40/41 | €10,420 | €5 | -€10,415 | -100.0% |
| Trade receivables | 40 | €10,085 | €5 | -€10,080 | -100.0% |
| Other amounts receivable | 41 | €335 | €0 | -€335 | -100.0% |
| Current investments | 50/53 | €65,000 | €135,000 | +€70,000 | +107.7% |
| Cash at bank and in hand | 54/58 | €19,858 | €32,400 | +€12,542 | +63.2% |
| Total equity and liabilities | 10/49 | €95,278 | €167,405 | +€72,127 | +75.7% |
| Equity | 10/15 | €78,698 | €152,574 | +€73,876 | +93.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €140,000 | +€70,000 | +100.0% |
| Distributable reserves | 133 | €70,000 | €140,000 | +€70,000 | +100.0% |
| Profit (loss) carried forward | 14 | €5,698 | €9,574 | +€3,876 | +68.0% |
| Amounts payable | 17/49 | €16,580 | €14,831 | -€1,749 | -10.5% |
| Amounts payable within one year | 42/48 | €16,208 | €14,719 | -€1,490 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €3,042 | €4,772 | +€1,730 | +56.9% |
| Trade debts | 44 | €216 | €0 | -€216 | -100.0% |
| Suppliers | 440/4 | €216 | €0 | -€216 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,240 | €9,280 | +€2,040 | +28.2% |
| Taxes | 450/3 | €7,240 | €9,120 | +€1,880 | +26.0% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €5,710 | €666 | -€5,044 | -88.3% |
| Accrued charges and deferred income | 492/3 | €372 | €112 | -€259 | -69.7% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327 | €0 | -€327 | -100.0% |
| Other operating charges | 640/8 | €296 | €460 | +€164 | +55.3% |
| Gross operating margin | 9900 | €65,913 | €93,120 | +€27,207 | +41.3% |
| Operating profit (loss) | 9901 | €65,290 | €92,410 | +€27,120 | +41.5% |
| Financial income | 75/76B | €793 | €1,175 | +€382 | +48.2% |
| Recurring financial income | 75 | €793 | €1,175 | +€382 | +48.2% |
| Financial charges | 65/66B | €253 | €628 | +€375 | +148.3% |
| Recurring financial charges | 65 | €253 | €628 | +€375 | +148.3% |
| Profit (loss) for the period before taxes | 9903 | €65,830 | €92,958 | +€27,128 | +41.2% |
| Income taxes | 67/77 | €13,665 | €19,082 | +€5,417 | +39.6% |
| Profit (loss) for the period | 9904 | €52,165 | €73,876 | +€21,710 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,165 | €73,876 | +€21,710 | +41.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.