DIGITAL CORTEX CONSULTING: 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 CORTEX CONSULTING
Largest movements
- Cash +€43,825
up €43,825 (+398.8%), from €10,988 to €54,813
mainly Net result for the year (+€46,543) and Tax, wage and social debts (+€14,182)
- Receivables within one year +€4,300
up €4,300 (+26.7%), from €16,129 to €20,429
of which Other amounts receivable: +€4,184
- Tangible fixed assets +€3,060
up €3,060 (+381.3%), from €802 to €3,863
- Profit (loss) carried forward +€46,543
up €46,543 (+1450.7%), from €3,208 to €49,751
- Tax, wage and social debts +€14,182
up €14,182 (+269.1%), from €5,270 to €19,452
of which Taxes: +€17,074
- Other debts -€9,668
no longer reported in 2025 (was €9,668)
- Gross operating margin +€56,073
up €56,073 (+1357.7%), from €4,130 to €60,203
- Taxes +€12,167
up €12,167 (+1422.6%), from €855 to €13,022
- Depreciation +€636
up €636 (+956.2%), from €66 to €702
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 | €28,674 | €79,843 | +€51,168 | +178.4% |
| Fixed assets | 21/28 | €802 | €3,863 | +€3,060 | +381.3% |
| Tangible fixed assets | 22/27 | €802 | €3,863 | +€3,060 | +381.3% |
| Furniture and vehicles | 24 | €802 | €3,863 | +€3,060 | +381.3% |
| Current assets | 29/58 | €27,872 | €75,980 | +€48,108 | +172.6% |
| Amounts receivable within one year | 40/41 | €16,129 | €20,429 | +€4,300 | +26.7% |
| Trade receivables | 40 | €15,452 | €15,569 | +€116 | +0.8% |
| Other amounts receivable | 41 | €677 | €4,861 | +€4,184 | +618.1% |
| Cash at bank and in hand | 54/58 | €10,988 | €54,813 | +€43,825 | +398.8% |
| Deferred charges and accrued income | 490/1 | €754 | €737 | -€17 | -2.3% |
| Total equity and liabilities | 10/49 | €28,674 | €79,843 | +€51,168 | +178.4% |
| Equity | 10/15 | €12,909 | €59,452 | +€46,543 | +360.5% |
| Contributions | 10/11 | €9,701 | €9,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,208 | €49,751 | +€46,543 | +1450.7% |
| Amounts payable | 17/49 | €15,765 | €20,391 | +€4,625 | +29.3% |
| Amounts payable within one year | 42/48 | €15,765 | €20,391 | +€4,625 | +29.3% |
| Trade debts | 44 | €828 | €939 | +€111 | +13.5% |
| Suppliers | 440/4 | €828 | €939 | +€111 | +13.5% |
| Taxes, remuneration and social security | 45 | €5,270 | €19,452 | +€14,182 | +269.1% |
| Taxes | 450/3 | €1,818 | €18,892 | +€17,074 | +939.2% |
| Remuneration and social security | 454/9 | €3,452 | €560 | -€2,892 | -83.8% |
| Other amounts payable | 47/48 | €9,668 | - | -€9,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €702 | +€636 | +956.2% |
| Gross operating margin | 9900 | €4,130 | €60,203 | +€56,073 | +1357.7% |
| Operating profit (loss) | 9901 | €4,064 | €59,501 | +€55,437 | +1364.2% |
| Financial income | 75/76B | - | €132 | +€132 | |
| Recurring financial income | 75 | - | €132 | +€132 | |
| Financial charges | 65/66B | - | €67 | +€67 | |
| Recurring financial charges | 65 | - | €67 | +€67 | |
| Profit (loss) for the period before taxes | 9903 | €4,064 | €59,565 | +€55,501 | +1365.8% |
| Income taxes | 67/77 | €855 | €13,022 | +€12,167 | +1422.6% |
| Profit (loss) for the period | 9904 | €3,208 | €46,543 | +€43,334 | +1350.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,208 | €46,543 | +€43,334 | +1350.7% |
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.