Digital Clarity: 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 Clarity
Largest movements
- Receivables within one year +€20,123
up €20,123 (+1,886%), from €1,067 to €21,190
of which Trade receivables: +€12,251
- Cash -€12,729
down €12,729 (-48.0%), from €26,509 to €13,780
mainly Net result for the year (-€43,227) and Receivables within one year (-€20,123)
- Deferred charges and accrued income -€11,134
no longer reported in 2025 (was €11,134)
- Tangible fixed assets -€3,474
down €3,474 (-45.6%), from €7,626 to €4,151
of which Furniture and vehicles: -€2,694
- Stocks and contracts +€911
up €911 (+18.8%), from €4,855 to €5,766
- Profit (loss) carried forward -€43,227
down €43,227 (-181%), from -€23,932 to -€67,158
- Other debts +€30,612
up €30,612 (+55.3%), from €55,365 to €85,977
- Tax, wage and social debts +€4,492
new in 2025: €4,492
- Trade debts +€1,819
up €1,819 (+157%), from €1,157 to €2,976
- Gross operating margin -€14,396
down €14,396 (-91.5%), from -€15,728 to -€30,124
- Other operating charges +€7,284
up €7,284 (+657%), from €1,109 to €8,394
- Depreciation -€2,401
down €2,401 (-35.8%), from €6,702 to €4,301
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 | €51,191 | €44,887 | -€6,304 | -12.3% |
| Fixed assets | 21/28 | €7,626 | €4,151 | -€3,474 | -45.6% |
| Tangible fixed assets | 22/27 | €7,626 | €4,151 | -€3,474 | -45.6% |
| Land and buildings | 22 | €4,932 | €3,342 | -€1,590 | -32.2% |
| Plant, machinery and equipment | 23 | - | €809 | +€809 | |
| Furniture and vehicles | 24 | €2,694 | - | -€2,694 | |
| Current assets | 29/58 | €43,565 | €40,736 | -€2,829 | -6.5% |
| Stocks and contracts in progress | 3 | €4,855 | €5,766 | +€911 | +18.8% |
| Stocks | 30/36 | €4,855 | €5,766 | +€911 | +18.8% |
| Amounts receivable within one year | 40/41 | €1,067 | €21,190 | +€20,123 | +1,886% |
| Trade receivables | 40 | €211 | €12,462 | +€12,251 | +5,800% |
| Other amounts receivable | 41 | €856 | €8,728 | +€7,872 | +920% |
| Cash at bank and in hand | 54/58 | €26,509 | €13,780 | -€12,729 | -48.0% |
| Deferred charges and accrued income | 490/1 | €11,134 | - | -€11,134 | |
| Total equity and liabilities | 10/49 | €51,191 | €44,887 | -€6,304 | -12.3% |
| Equity | 10/15 | -€5,332 | -€48,558 | -€43,227 | -811% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,932 | -€67,158 | -€43,227 | -181% |
| Amounts payable | 17/49 | €56,522 | €93,445 | +€36,923 | +65.3% |
| Amounts payable within one year | 42/48 | €56,522 | €93,445 | +€36,923 | +65.3% |
| Trade debts | 44 | €1,157 | €2,976 | +€1,819 | +157% |
| Suppliers | 440/4 | €1,157 | €2,976 | +€1,819 | +157% |
| Taxes, remuneration and social security | 45 | - | €4,492 | +€4,492 | |
| Taxes | 450/3 | - | €4,492 | +€4,492 | |
| Other amounts payable | 47/48 | €55,365 | €85,977 | +€30,612 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,702 | €4,301 | -€2,401 | -35.8% |
| Other operating charges | 640/8 | €1,109 | €8,394 | +€7,284 | +657% |
| Non-recurring operating charges | 66A | €18 | - | -€18 | |
| Gross operating margin | 9900 | -€15,728 | -€30,124 | -€14,396 | -91.5% |
| Operating profit (loss) | 9901 | -€23,557 | -€42,818 | -€19,261 | -81.8% |
| Financial income | 75/76B | €2 | €0 | -€1 | -96.1% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -96.1% |
| Financial charges | 65/66B | €117 | €137 | +€19 | +16.6% |
| Recurring financial charges | 65 | €117 | €137 | +€19 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,673 | -€42,954 | -€19,282 | -81.5% |
| Income taxes | 67/77 | €259 | €272 | +€13 | +5.2% |
| Profit (loss) for the period | 9904 | -€23,932 | -€43,227 | -€19,295 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,932 | -€43,227 | -€19,295 | -80.6% |
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.