Digital Artifact: what changed
Two fiscal 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 Artifact
Largest movements
- Tangible fixed assets -€18,538
down €18,538 (-23.4%), from €79,255 to €60,717
of which Furniture and vehicles: -€17,563
- Receivables within one year +€14,750
up €14,750 (+31.6%), from €46,613 to €61,363
of which Trade receivables: +€19,124
- Cash +€8,350
up €8,350 (+8546.0%), from €98 to €8,448
mainly Other debts (+€24,200) and Depreciation (+€22,416)
- Other debts +€24,200
up €24,200, from €0 to €24,200
- Debts after one year -€22,167
down €22,167 (-41.1%), from €53,898 to €31,731
- Tax, wage and social debts +€10,307
up €10,307 (+119.1%), from €8,657 to €18,963
- Reserves -€9,200
down €9,200 (-32.3%), from €28,500 to €19,300
- Trade debts +€3,256
up €3,256 (+83.5%), from €3,899 to €7,155
- Gross operating margin +€6,607
up €6,607 (+14.6%), from €45,342 to €51,949
- Taxes +€2,475
up €2,475 (+55.5%), from €4,461 to €6,936
- Financial charges -€1,083
down €1,083 (-19.9%), from €5,449 to €4,366
- Other operating charges -€933
down €933 (-27.1%), from €3,437 to €2,504
- Depreciation +€811
up €811 (+3.8%), from €21,605 to €22,416
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 | €125,966 | €130,605 | +€4,639 | +3.7% |
| Fixed assets | 21/28 | €79,255 | €60,717 | -€18,538 | -23.4% |
| Tangible fixed assets | 22/27 | €79,255 | €60,717 | -€18,538 | -23.4% |
| Furniture and vehicles | 24 | €60,741 | €43,178 | -€17,563 | -28.9% |
| Other tangible fixed assets | 26 | €18,514 | €17,539 | -€975 | -5.3% |
| Current assets | 29/58 | €46,711 | €69,888 | +€23,177 | +49.6% |
| Amounts receivable within one year | 40/41 | €46,613 | €61,363 | +€14,750 | +31.6% |
| Trade receivables | 40 | €9,482 | €28,606 | +€19,124 | +201.7% |
| Other amounts receivable | 41 | €37,132 | €32,757 | -€4,374 | -11.8% |
| Cash at bank and in hand | 54/58 | €98 | €8,448 | +€8,350 | +8546.0% |
| Deferred charges and accrued income | 490/1 | €0 | €77 | +€77 | |
| Total equity and liabilities | 10/49 | €125,966 | €130,605 | +€4,639 | +3.7% |
| Equity | 10/15 | €31,081 | €22,571 | -€8,510 | -27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,500 | €19,300 | -€9,200 | -32.3% |
| Distributable reserves | 133 | €28,500 | €19,300 | -€9,200 | -32.3% |
| Profit (loss) carried forward | 14 | €81 | €771 | +€690 | +846.4% |
| Amounts payable | 17/49 | €94,885 | €108,034 | +€13,149 | +13.9% |
| Amounts payable after more than one year | 17 | €53,898 | €31,731 | -€22,167 | -41.1% |
| Financial debts | 170/4 | €53,898 | €31,731 | -€22,167 | -41.1% |
| Amounts payable within one year | 42/48 | €39,507 | €74,823 | +€35,316 | +89.4% |
| Current portion of amounts payable after more than one year | 42 | €26,951 | €24,504 | -€2,446 | -9.1% |
| Trade debts | 44 | €3,899 | €7,155 | +€3,256 | +83.5% |
| Suppliers | 440/4 | €3,899 | €7,155 | +€3,256 | +83.5% |
| Taxes, remuneration and social security | 45 | €8,657 | €18,963 | +€10,307 | +119.1% |
| Taxes | 450/3 | €8,657 | €18,963 | +€10,307 | +119.1% |
| Other amounts payable | 47/48 | €0 | €24,200 | +€24,200 | |
| Accrued charges and deferred income | 492/3 | €1,480 | €1,480 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,605 | €22,416 | +€811 | +3.8% |
| Other operating charges | 640/8 | €3,437 | €2,504 | -€933 | -27.1% |
| Gross operating margin | 9900 | €45,342 | €51,949 | +€6,607 | +14.6% |
| Operating profit (loss) | 9901 | €20,300 | €26,990 | +€6,690 | +33.0% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €5,449 | €4,366 | -€1,083 | -19.9% |
| Recurring financial charges | 65 | €5,449 | €4,366 | -€1,083 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €14,851 | €22,626 | +€7,775 | +52.4% |
| Income taxes | 67/77 | €4,461 | €6,936 | +€2,475 | +55.5% |
| Profit (loss) for the period | 9904 | €10,390 | €15,690 | +€5,300 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,390 | €15,690 | +€5,300 | +51.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.