Digital BS: 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 BS
Largest movements
- Receivables within one year +€32,310
new in 2025: €32,310
- Cash -€20,026
down €20,026 (-32.6%), from €61,513 to €41,487
mainly Receivables within one year (-€32,310) and Other debts (-€5,200)
- Profit (loss) carried forward +€19,493
up €19,493 (+42.9%), from €45,485 to €64,978
- Other debts -€5,200
down €5,200 (-86.7%), from €6,000 to €800
- Tax, wage and social debts -€2,473
down €2,473 (-25.2%), from €9,810 to €7,337
- Gross operating margin +€2,133
up €2,133 (+8.6%), from €24,912 to €27,045
- Taxes +€1,965
up €1,965 (+40.6%), from €4,844 to €6,809
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 | €62,295 | €74,401 | +€12,106 | +19.4% |
| Formation expenses | 20 | €509 | €331 | -€178 | -35.0% |
| Current assets | 29/58 | €61,786 | €74,070 | +€12,284 | +19.9% |
| Amounts receivable within one year | 40/41 | - | €32,310 | +€32,310 | |
| Trade receivables | 40 | - | €32,310 | +€32,310 | |
| Cash at bank and in hand | 54/58 | €61,513 | €41,487 | -€20,026 | -32.6% |
| Deferred charges and accrued income | 490/1 | €273 | €273 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,295 | €74,401 | +€12,106 | +19.4% |
| Equity | 10/15 | €46,485 | €65,978 | +€19,493 | +41.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,485 | €64,978 | +€19,493 | +42.9% |
| Amounts payable | 17/49 | €15,810 | €8,423 | -€7,387 | -46.7% |
| Amounts payable within one year | 42/48 | €15,810 | €8,423 | -€7,387 | -46.7% |
| Trade debts | 44 | - | €286 | +€286 | |
| Suppliers | 440/4 | - | €286 | +€286 | |
| Taxes, remuneration and social security | 45 | €9,810 | €7,337 | -€2,473 | -25.2% |
| Taxes | 450/3 | €9,810 | €7,337 | -€2,473 | -25.2% |
| Other amounts payable | 47/48 | €6,000 | €800 | -€5,200 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €178 | -€0 | -0.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,912 | €27,045 | +€2,133 | +8.6% |
| Operating profit (loss) | 9901 | €24,346 | €26,468 | +€2,121 | +8.7% |
| Financial charges | 65/66B | €153 | €165 | +€12 | +7.5% |
| Recurring financial charges | 65 | €153 | €165 | +€12 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €24,193 | €26,303 | +€2,110 | +8.7% |
| Income taxes | 67/77 | €4,844 | €6,809 | +€1,965 | +40.6% |
| Profit (loss) for the period | 9904 | €19,349 | €19,493 | +€145 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,349 | €19,493 | +€145 | +0.7% |
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 27 October 2026 via checked.be.