Digital Campus: 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 Campus
Largest movements
- Cash -€120,672
down €120,672 (-61.6%), from €195,992 to €75,320
mainly Investment in fixed assets (net) (-€116,510) and Net result for the year (-€4,234)
- Tangible fixed assets +€116,510
up €116,510 (+77.7%), from €150,000 to €266,510
- Profit (loss) carried forward -€4,234
down €4,234 (-73.5%), from -€5,758 to -€9,991
- Depreciation -€1,000
no longer reported in 2025 (was €1,000)
- Other operating charges -€481
down €481 (-50.6%), from €950 to €470
- Gross operating margin +€119
up €119 (+3.2%), from -€3,779 to -€3,660
- Purchases and services -€119
down €119 (-3.2%), from €3,779 to €3,660
- Financial charges +€76
up €76 (+274.1%), from €28 to €104
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 | €356,493 | €352,331 | -€4,162 | -1.2% |
| Fixed assets | 21/28 | €150,000 | €266,510 | +€116,510 | +77.7% |
| Tangible fixed assets | 22/27 | €150,000 | €266,510 | +€116,510 | +77.7% |
| Assets under construction and advance payments | 27 | €150,000 | €266,510 | +€116,510 | +77.7% |
| Current assets | 29/58 | €206,493 | €85,821 | -€120,672 | -58.4% |
| Amounts receivable within one year | 40/41 | €10,501 | €10,501 | +€0 | 0.0% |
| Other amounts receivable | 41 | €10,501 | €10,501 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €195,992 | €75,320 | -€120,672 | -61.6% |
| Total equity and liabilities | 10/49 | €356,493 | €352,331 | -€4,162 | -1.2% |
| Equity | 10/15 | €294,243 | €290,009 | -€4,234 | -1.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,758 | -€9,991 | -€4,234 | -73.5% |
| Amounts payable | 17/49 | €62,250 | €62,322 | +€72 | +0.1% |
| Amounts payable within one year | 42/48 | €62,250 | €62,322 | +€72 | +0.1% |
| Trade debts | 44 | €62,250 | €62,322 | +€72 | +0.1% |
| Suppliers | 440/4 | €62,250 | €62,322 | +€72 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,779 | €3,660 | -€119 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | - | -€1,000 | |
| Other operating charges | 640/8 | €950 | €470 | -€481 | -50.6% |
| Gross operating margin | 9900 | -€3,779 | -€3,660 | +€119 | +3.2% |
| Operating profit (loss) | 9901 | -€5,730 | -€4,130 | +€1,600 | +27.9% |
| Financial charges | 65/66B | €28 | €104 | +€76 | +274.1% |
| Recurring financial charges | 65 | €28 | €104 | +€76 | +274.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,758 | -€4,234 | +€1,524 | +26.5% |
| Profit (loss) for the period | 9904 | -€5,758 | -€4,234 | +€1,524 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,758 | -€4,234 | +€1,524 | +26.5% |
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 5 October 2026 via checked.be.