Digital Change Management Services: 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 Change Management Services
Largest movements
- Receivables within one year +€6,480
up €6,480 (+978%), from €663 to €7,142
- Tangible fixed assets -€671
down €671 (-84.0%), from €798 to €128
- Cash -€303
no longer reported in 2025 (was €303)
mainly Net result for the year (-€59,536) and Receivables within one year (-€6,480)
- Debts after one year +€63,500
up €63,500 (+706%), from €9,000 to €72,500
- Profit (loss) carried forward -€59,536
down €59,536 (-698%), from -€8,535 to -€68,071
- Short-term financial debts +€1,200
new in 2025: €1,200
- Trade debts +€341
up €341 (+289%), from €118 to €459
- Gross operating margin -€54,516
down €54,516 (-1,648%), from -€3,309 to -€57,825
- Depreciation -€614
down €614 (-30.1%), from €2,038 to €1,424
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 | €1,764 | €7,270 | +€5,506 | +312% |
| Fixed assets | 21/28 | €798 | €128 | -€671 | -84.0% |
| Tangible fixed assets | 22/27 | €798 | €128 | -€671 | -84.0% |
| Plant, machinery and equipment | 23 | €798 | €128 | -€671 | -84.0% |
| Current assets | 29/58 | €966 | €7,142 | +€6,177 | +640% |
| Amounts receivable within one year | 40/41 | €663 | €7,142 | +€6,480 | +978% |
| Other amounts receivable | 41 | €663 | €7,142 | +€6,480 | +978% |
| Cash at bank and in hand | 54/58 | €303 | - | -€303 | |
| Total equity and liabilities | 10/49 | €1,764 | €7,270 | +€5,506 | +312% |
| Equity | 10/15 | -€7,535 | -€67,071 | -€59,536 | -790% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,535 | -€68,071 | -€59,536 | -698% |
| Amounts payable | 17/49 | €9,299 | €74,341 | +€65,042 | +699% |
| Amounts payable after more than one year | 17 | €9,000 | €72,500 | +€63,500 | +706% |
| Financial debts | 170/4 | €9,000 | €72,500 | +€63,500 | +706% |
| Amounts payable within one year | 42/48 | €299 | €1,841 | +€1,542 | +515% |
| Financial debts | 43 | - | €1,200 | +€1,200 | |
| Credit institutions | 430/8 | - | €1,200 | +€1,200 | |
| Trade debts | 44 | €118 | €459 | +€341 | +289% |
| Suppliers | 440/4 | €118 | €459 | +€341 | +289% |
| Other amounts payable | 47/48 | €181 | €181 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,038 | €1,424 | -€614 | -30.1% |
| Gross operating margin | 9900 | -€3,309 | -€57,825 | -€54,516 | -1,648% |
| Operating profit (loss) | 9901 | -€5,347 | -€59,249 | -€53,902 | -1,008% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €27 | €287 | +€260 | +961% |
| Recurring financial charges | 65 | €27 | €287 | +€260 | +961% |
| Profit (loss) for the period before taxes | 9903 | -€5,374 | -€59,536 | -€54,162 | -1,008% |
| Profit (loss) for the period | 9904 | -€5,374 | -€59,536 | -€54,162 | -1,008% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,374 | -€59,536 | -€54,162 | -1,008% |
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 24 October 2026 via checked.be.