Digitaels: 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.
Digitaels
Largest movements
- Cash -€32,271
down €32,271 (-23.6%), from €136,970 to €104,699
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€7,645)
- Receivables within one year +€7,645
up €7,645 (+56.4%), from €13,546 to €21,191
of which Trade receivables: +€8,555
- Tangible fixed assets -€3,115
down €3,115 (-63.3%), from €4,921 to €1,806
- Deferred charges and accrued income +€1,845
up €1,845 (+86.1%), from €2,143 to €3,989
- Reserves -€41,283
down €41,283 (-48.0%), from €86,030 to €44,747
- Other debts +€19,564
up €19,564 (+35.3%), from €55,458 to €75,022
- Tax, wage and social debts -€3,902
down €3,902 (-41.1%), from €9,498 to €5,596
of which Remuneration and social security: -€2,924
- Gross operating margin -€3,198
down €3,198 (-6.2%), from €51,607 to €48,409
- Taxes -€590
down €590 (-6.0%), from €9,892 to €9,302
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.
Derived cash bridge
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 | €157,580 | €131,684 | -€25,896 | -16.4% |
| Fixed assets | 21/28 | €4,921 | €1,806 | -€3,115 | -63.3% |
| Tangible fixed assets | 22/27 | €4,921 | €1,806 | -€3,115 | -63.3% |
| Furniture and vehicles | 24 | €4,921 | €1,806 | -€3,115 | -63.3% |
| Current assets | 29/58 | €152,659 | €129,879 | -€22,780 | -14.9% |
| Amounts receivable within one year | 40/41 | €13,546 | €21,191 | +€7,645 | +56.4% |
| Trade receivables | 40 | €11,438 | €19,993 | +€8,555 | +74.8% |
| Other amounts receivable | 41 | €2,108 | €1,198 | -€910 | -43.2% |
| Cash at bank and in hand | 54/58 | €136,970 | €104,699 | -€32,271 | -23.6% |
| Deferred charges and accrued income | 490/1 | €2,143 | €3,989 | +€1,845 | +86.1% |
| Total equity and liabilities | 10/49 | €157,580 | €131,684 | -€25,896 | -16.4% |
| Equity | 10/15 | €91,030 | €49,747 | -€41,283 | -45.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,030 | €44,747 | -€41,283 | -48.0% |
| Distributable reserves | 133 | €86,030 | €44,747 | -€41,283 | -48.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,550 | €81,937 | +€15,387 | +23.1% |
| Amounts payable within one year | 42/48 | €65,700 | €81,087 | +€15,387 | +23.4% |
| Trade debts | 44 | €743 | €469 | -€274 | -36.9% |
| Suppliers | 440/4 | €743 | €469 | -€274 | -36.9% |
| Taxes, remuneration and social security | 45 | €9,498 | €5,596 | -€3,902 | -41.1% |
| Taxes | 450/3 | €6,574 | €5,596 | -€978 | -14.9% |
| Remuneration and social security | 454/9 | €2,924 | €0 | -€2,924 | -100% |
| Other amounts payable | 47/48 | €55,458 | €75,022 | +€19,564 | +35.3% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,192 | €4,109 | -€83 | -2.0% |
| Other operating charges | 640/8 | €1,167 | €1,200 | +€33 | +2.9% |
| Gross operating margin | 9900 | €51,607 | €48,409 | -€3,198 | -6.2% |
| Operating profit (loss) | 9901 | €46,248 | €43,100 | -€3,148 | -6.8% |
| Financial charges | 65/66B | €351 | €81 | -€270 | -77.0% |
| Recurring financial charges | 65 | €351 | €81 | -€270 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €45,897 | €43,019 | -€2,878 | -6.3% |
| Income taxes | 67/77 | €9,892 | €9,302 | -€590 | -6.0% |
| Profit (loss) for the period | 9904 | €36,005 | €33,717 | -€2,288 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,005 | €33,717 | -€2,288 | -6.4% |
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 18 October 2026 via checked.be.