Digital Aim: 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 Aim
Largest movements
- Current investments -€53,621
down €53,621 (-61.7%), from €86,899 to €33,278
- Deferred charges and accrued income +€26,708
up €26,708 (+1,675%), from €1,595 to €28,303
- Cash +€21,030
up €21,030 (+20.3%), from €103,676 to €124,706
mainly Net result for the year (+€84,411) and Current investments (+€53,621)
- Tangible fixed assets -€19,220
down €19,220 (-34.9%), from €55,062 to €35,842
of which Furniture and vehicles: -€18,270
- Receivables within one year -€6,751
down €6,751 (-74.0%), from €9,126 to €2,375
of which Other amounts receivable: -€8,617
- Tax, wage and social debts -€24,416
down €24,416 (-68.5%), from €35,629 to €11,214
- Debts after one year -€14,618
down €14,618 (-54.0%), from €27,066 to €12,448
- Other debts +€7,294
up €7,294 (+8.6%), from €84,364 to €91,659
- Gross operating margin +€3,182
up €3,182 (+2.7%), from €119,180 to €122,362
- Financial income -€3,151
down €3,151 (-36.1%), from €8,724 to €5,573
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 | €256,357 | €224,503 | -€31,855 | -12.4% |
| Fixed assets | 21/28 | €55,062 | €35,842 | -€19,220 | -34.9% |
| Tangible fixed assets | 22/27 | €55,062 | €35,842 | -€19,220 | -34.9% |
| Land and buildings | 22 | €2,221 | €1,932 | -€289 | -13.0% |
| Plant, machinery and equipment | 23 | €2,040 | €1,379 | -€661 | -32.4% |
| Furniture and vehicles | 24 | €50,801 | €32,531 | -€18,270 | -36.0% |
| Current assets | 29/58 | €201,295 | €188,661 | -€12,634 | -6.3% |
| Amounts receivable within one year | 40/41 | €9,126 | €2,375 | -€6,751 | -74.0% |
| Trade receivables | 40 | - | €1,866 | +€1,866 | |
| Other amounts receivable | 41 | €9,126 | €509 | -€8,617 | -94.4% |
| Current investments | 50/53 | €86,899 | €33,278 | -€53,621 | -61.7% |
| Cash at bank and in hand | 54/58 | €103,676 | €124,706 | +€21,030 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,595 | €28,303 | +€26,708 | +1,675% |
| Total equity and liabilities | 10/49 | €256,357 | €224,503 | -€31,855 | -12.4% |
| Equity | 10/15 | €94,319 | €94,319 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €91,819 | €91,819 | = | 0.0% |
| Distributable reserves | 133 | €91,819 | €91,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €162,039 | €130,184 | -€31,855 | -19.7% |
| Amounts payable after more than one year | 17 | €27,066 | €12,448 | -€14,618 | -54.0% |
| Financial debts | 170/4 | €27,066 | €12,448 | -€14,618 | -54.0% |
| Amounts payable within one year | 42/48 | €134,945 | €117,736 | -€17,210 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €14,275 | €14,618 | +€342 | +2.4% |
| Trade debts | 44 | €676 | €245 | -€431 | -63.7% |
| Suppliers | 440/4 | €676 | €245 | -€431 | -63.7% |
| Taxes, remuneration and social security | 45 | €35,629 | €11,214 | -€24,416 | -68.5% |
| Taxes | 450/3 | €35,629 | €11,214 | -€24,416 | -68.5% |
| Other amounts payable | 47/48 | €84,364 | €91,659 | +€7,294 | +8.6% |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,860 | €19,627 | -€234 | -1.2% |
| Other operating charges | 640/8 | €821 | €519 | -€303 | -36.8% |
| Gross operating margin | 9900 | €119,180 | €122,362 | +€3,182 | +2.7% |
| Operating profit (loss) | 9901 | €98,499 | €102,217 | +€3,718 | +3.8% |
| Financial income | 75/76B | €8,724 | €5,573 | -€3,151 | -36.1% |
| Recurring financial income | 75 | €8,724 | €5,573 | -€3,151 | -36.1% |
| Financial charges | 65/66B | €1,235 | €898 | -€336 | -27.3% |
| Recurring financial charges | 65 | €1,235 | €898 | -€336 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €105,988 | €106,891 | +€903 | +0.9% |
| Income taxes | 67/77 | €21,624 | €22,480 | +€856 | +4.0% |
| Profit (loss) for the period | 9904 | €84,364 | €84,411 | +€47 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,364 | €84,411 | +€47 | +0.1% |
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.