DIGITAL: 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.
DIGITAL
Largest movements
- Receivables within one year +€12,664
up €12,664 (+11.3%), from €111,590 to €124,254
of which Trade receivables: +€12,664
- Tangible fixed assets -€9,605
down €9,605 (-55.2%), from €17,403 to €7,798
- Other debts +€25,897
up €25,897 (+25.9%), from €99,834 to €125,731
- Profit (loss) carried forward -€25,001
down €25,001 (-113.0%), from -€22,129 to -€47,129
- Trade debts +€2,208
up €2,208 (+67.5%), from €3,272 to €5,480
- Gross operating margin -€13,616
down €13,616 (-1878.8%), from -€725 to -€14,340
- Other operating charges -€4,570
down €4,570 (-92.2%), from €4,957 to €387
- Write-downs +€4,257
up €4,257, from -€4,257 to €0
- Taxes +€218
up €218 (+140.4%), from €156 to €374
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,067 | €136,439 | +€3,372 | +2.5% |
| Fixed assets | 21/28 | €19,730 | €10,125 | -€9,605 | -48.7% |
| Tangible fixed assets | 22/27 | €17,403 | €7,798 | -€9,605 | -55.2% |
| Furniture and vehicles | 24 | €17,403 | €7,798 | -€9,605 | -55.2% |
| Financial fixed assets | 28 | €2,327 | €2,327 | = | 0.0% |
| Current assets | 29/58 | €113,336 | €126,314 | +€12,977 | +11.5% |
| Amounts receivable within one year | 40/41 | €111,590 | €124,254 | +€12,664 | +11.3% |
| Trade receivables | 40 | €111,424 | €124,088 | +€12,664 | +11.4% |
| Other amounts receivable | 41 | €166 | €166 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111 | €560 | +€450 | +405.9% |
| Deferred charges and accrued income | 490/1 | €1,635 | €1,499 | -€136 | -8.3% |
| Total equity and liabilities | 10/49 | €133,067 | €136,439 | +€3,372 | +2.5% |
| Equity | 10/15 | €28,702 | €3,701 | -€25,001 | -87.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,231 | €32,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,709 | €1,860 | -€1,849 | -49.9% |
| Reserves not available under the articles | 1311 | €3,709 | €1,860 | -€1,849 | -49.9% |
| Tax-exempt reserves | 132 | €3,900 | €3,900 | = | 0.0% |
| Distributable reserves | 133 | €24,621 | €26,470 | +€1,849 | +7.5% |
| Profit (loss) carried forward | 14 | -€22,129 | -€47,129 | -€25,001 | -113.0% |
| Amounts payable | 17/49 | €104,365 | €132,737 | +€28,372 | +27.2% |
| Amounts payable within one year | 42/48 | €104,365 | €132,737 | +€28,372 | +27.2% |
| Financial debts | 43 | - | €971 | +€971 | |
| Credit institutions | 430/8 | - | €971 | +€971 | |
| Trade debts | 44 | €3,272 | €5,480 | +€2,208 | +67.5% |
| Suppliers | 440/4 | €3,272 | €5,480 | +€2,208 | +67.5% |
| Taxes, remuneration and social security | 45 | €1,259 | €555 | -€704 | -55.9% |
| Taxes | 450/3 | €1,259 | €555 | -€704 | -55.9% |
| Other amounts payable | 47/48 | €99,834 | €125,731 | +€25,897 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,613 | €9,605 | -€8 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,257 | €0 | +€4,257 | |
| Other operating charges | 640/8 | €4,957 | €387 | -€4,570 | -92.2% |
| Gross operating margin | 9900 | -€725 | -€14,340 | -€13,616 | -1878.8% |
| Operating profit (loss) | 9901 | -€11,039 | -€24,333 | -€13,294 | -120.4% |
| Financial charges | 65/66B | €285 | €293 | +€8 | +2.8% |
| Recurring financial charges | 65 | €285 | €293 | +€8 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,324 | -€24,626 | -€13,303 | -117.5% |
| Income taxes | 67/77 | €156 | €374 | +€218 | +140.4% |
| Profit (loss) for the period | 9904 | -€11,480 | -€25,001 | -€13,521 | -117.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,480 | -€25,001 | -€13,521 | -117.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.