Digital Chameleon: 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 Chameleon
Largest movements
- Tangible fixed assets -€3,653
down €3,653 (-20.0%), from €18,225 to €14,572
- Deferred charges and accrued income -€3,600
down €3,600 (-78.9%), from €4,566 to €966
- Receivables within one year +€3,585
up €3,585 (+92.3%), from €3,883 to €7,468
of which Other amounts receivable: +€2,057
- Cash +€1,756
up €1,756 (+52.8%), from €3,324 to €5,079
mainly Net result for the year (+€7,026) and Depreciation (+€3,653)
- Profit (loss) carried forward +€11,726
up €11,726 (+97.4%), from -€12,035 to -€309
- Reserves -€4,700
down €4,700 (-100%), from €4,700 to €0
- Other debts -€3,777
down €3,777 (-13.1%), from €28,804 to €25,027
- Trade debts -€2,566
down €2,566 (-79.1%), from €3,243 to €677
- Tax, wage and social debts -€2,471
down €2,471 (-48.8%), from €5,060 to €2,589
of which Remuneration and social security: -€1,575
- Staff costs -€15,873
down €15,873 (-100%), from €15,873 to €0
- Depreciation +€3,613
up €3,613 (+9,051%), from €40 to €3,653
- Gross operating margin +€2,267
up €2,267 (+23.1%), from €9,812 to €12,080
- Other operating charges +€309
up €309 (+40.8%), from €759 to €1,068
- Write-downs +€147
new in 2025: €147
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 | €29,997 | €28,084 | -€1,913 | -6.4% |
| Fixed assets | 21/28 | €18,225 | €14,572 | -€3,653 | -20.0% |
| Tangible fixed assets | 22/27 | €18,225 | €14,572 | -€3,653 | -20.0% |
| Furniture and vehicles | 24 | €18,225 | €14,572 | -€3,653 | -20.0% |
| Current assets | 29/58 | €11,772 | €13,513 | +€1,740 | +14.8% |
| Amounts receivable within one year | 40/41 | €3,883 | €7,468 | +€3,585 | +92.3% |
| Trade receivables | 40 | €3,166 | €4,694 | +€1,529 | +48.3% |
| Other amounts receivable | 41 | €717 | €2,774 | +€2,057 | +287% |
| Cash at bank and in hand | 54/58 | €3,324 | €5,079 | +€1,756 | +52.8% |
| Deferred charges and accrued income | 490/1 | €4,566 | €966 | -€3,600 | -78.9% |
| Total equity and liabilities | 10/49 | €29,997 | €28,084 | -€1,913 | -6.4% |
| Equity | 10/15 | -€7,235 | -€209 | +€7,026 | +97.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €4,700 | €0 | -€4,700 | -100% |
| Distributable reserves | 133 | €4,700 | €0 | -€4,700 | -100% |
| Profit (loss) carried forward | 14 | -€12,035 | -€309 | +€11,726 | +97.4% |
| Amounts payable | 17/49 | €37,232 | €28,294 | -€8,938 | -24.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,107 | €28,294 | -€8,813 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,243 | €677 | -€2,566 | -79.1% |
| Suppliers | 440/4 | €3,243 | €677 | -€2,566 | -79.1% |
| Taxes, remuneration and social security | 45 | €5,060 | €2,589 | -€2,471 | -48.8% |
| Taxes | 450/3 | €3,485 | €2,589 | -€896 | -25.7% |
| Remuneration and social security | 454/9 | €1,575 | €0 | -€1,575 | -100% |
| Other amounts payable | 47/48 | €28,804 | €25,027 | -€3,777 | -13.1% |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100% |
| Remuneration, social security and pensions | 62 | €15,873 | €0 | -€15,873 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40 | €3,653 | +€3,613 | +9,051% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €147 | +€147 | |
| Other operating charges | 640/8 | €759 | €1,068 | +€309 | +40.8% |
| Non-recurring operating charges | 66A | €5,268 | €0 | -€5,268 | -100% |
| Gross operating margin | 9900 | €9,812 | €12,080 | +€2,267 | +23.1% |
| Operating profit (loss) | 9901 | -€12,127 | €7,212 | +€19,339 | |
| Financial income | 75/76B | €94 | €185 | +€91 | +96.1% |
| Recurring financial income | 75 | €94 | €185 | +€91 | +96.1% |
| Financial charges | 65/66B | €204 | €125 | -€79 | -38.7% |
| Recurring financial charges | 65 | €204 | €125 | -€79 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,236 | €7,272 | +€19,508 | |
| Income taxes | 67/77 | €113 | €246 | +€133 | +118% |
| Profit (loss) for the period | 9904 | -€12,349 | €7,026 | +€19,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,349 | €7,026 | +€19,375 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.