Digital Comet: 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 Comet
Largest movements
- Cash +€47,699
up €47,699 (+109.5%), from €43,547 to €91,246
mainly Net result for the year (+€60,738) and Other debts (+€2,766)
- Tangible fixed assets +€3,469
up €3,469, from €0 to €3,469
of which Furniture and vehicles: +€3,469
- Reserves +€60,738
up €60,738 (+1837.2%), from €3,306 to €64,044
of which Distributable reserves: +€60,738
- Tax, wage and social debts -€5,751
down €5,751 (-14.9%), from €38,607 to €32,857
of which Remuneration and social security: -€28,172
- Trade debts -€4,685
down €4,685 (-64.6%), from €7,250 to €2,565
- Gross operating margin +€89,115
up €89,115 (+3443.2%), from €2,588 to €91,703
- Taxes +€19,613
new in 2025: €19,613
- Financial income +€2,892
up €2,892 (+11183.6%), from €26 to €2,918
- Other operating charges +€2,799
up €2,799 (+473.1%), from €592 to €3,390
- Financial charges +€1,874
up €1,874 (+22.4%), from €8,365 to €10,240
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 | €242,140 | €294,554 | +€52,414 | +21.6% |
| Fixed assets | 21/28 | €0 | €3,469 | +€3,469 | |
| Tangible fixed assets | 22/27 | €0 | €3,469 | +€3,469 | |
| Furniture and vehicles | 24 | €0 | €3,469 | +€3,469 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €242,140 | €291,085 | +€48,945 | +20.2% |
| Amounts receivable within one year | 40/41 | €198,593 | €199,621 | +€1,028 | +0.5% |
| Trade receivables | 40 | €9,457 | €10,621 | +€1,164 | +12.3% |
| Other amounts receivable | 41 | €189,136 | €189,000 | -€136 | -0.1% |
| Cash at bank and in hand | 54/58 | €43,547 | €91,246 | +€47,699 | +109.5% |
| Deferred charges and accrued income | 490/1 | - | €218 | +€218 | |
| Total equity and liabilities | 10/49 | €242,140 | €294,554 | +€52,414 | +21.6% |
| Equity | 10/15 | €83,347 | €144,085 | +€60,738 | +72.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,306 | €64,044 | +€60,738 | +1837.2% |
| Tax-exempt reserves | 132 | €1,446 | €1,446 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €62,598 | +€60,738 | +3265.5% |
| Profit (loss) carried forward | 14 | €61,441 | €61,441 | = | 0.0% |
| Amounts payable | 17/49 | €158,793 | €150,469 | -€8,324 | -5.2% |
| Amounts payable within one year | 42/48 | €150,567 | €142,898 | -€7,670 | -5.1% |
| Trade debts | 44 | €7,250 | €2,565 | -€4,685 | -64.6% |
| Suppliers | 440/4 | €7,250 | €2,565 | -€4,685 | -64.6% |
| Taxes, remuneration and social security | 45 | €38,607 | €32,857 | -€5,751 | -14.9% |
| Taxes | 450/3 | €10,436 | €32,857 | +€22,421 | +214.9% |
| Remuneration and social security | 454/9 | €28,172 | - | -€28,172 | |
| Other amounts payable | 47/48 | €104,710 | €107,476 | +€2,766 | +2.6% |
| Accrued charges and deferred income | 492/3 | €8,225 | €7,571 | -€654 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €639 | +€639 | |
| Other operating charges | 640/8 | €592 | €3,390 | +€2,799 | +473.1% |
| Gross operating margin | 9900 | €2,588 | €91,703 | +€89,115 | +3443.2% |
| Operating profit (loss) | 9901 | €1,997 | €87,673 | +€85,677 | +4291.3% |
| Financial income | 75/76B | €26 | €2,918 | +€2,892 | +11183.6% |
| Recurring financial income | 75 | €26 | €2,918 | +€2,892 | +11183.6% |
| Financial charges | 65/66B | €8,365 | €10,240 | +€1,874 | +22.4% |
| Recurring financial charges | 65 | €8,365 | €10,240 | +€1,874 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,343 | €80,352 | +€86,694 | |
| Income taxes | 67/77 | - | €19,613 | +€19,613 | |
| Profit (loss) for the period | 9904 | -€6,343 | €60,738 | +€67,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,343 | €60,738 | +€67,081 |
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 4 October 2026 via checked.be.