Digital Delta: 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 Delta
Largest movements
- Cash +€42,941
up €42,941 (+139%), from €30,891 to €73,832
mainly Other debts (+€82,487) and Net result for the year (+€43,501)
- Receivables within one year -€15,858
down €15,858 (-38.8%), from €40,876 to €25,017
of which Trade receivables: -€17,770
- Tangible fixed assets -€14,663
down €14,663 (-7.3%), from €199,545 to €184,882
of which Land and buildings: -€10,694
- Other debts +€82,487
up €82,487 (+2,351%), from €3,509 to €85,997
- Reserves -€63,413
no longer reported in 2025 (was €63,413)
- Debts after one year -€8,031
down €8,031 (-5.3%), from €151,191 to €143,160
- Tax, wage and social debts -€5,769
down €5,769 (-22.6%), from €25,541 to €19,772
- Current portion of long-term debt +€5,149
up €5,149 (+65.3%), from €7,882 to €13,031
- Gross operating margin +€44,716
up €44,716 (+108%), from €41,354 to €86,070
- Financial charges +€7,137
up €7,137 (+149%), from €4,779 to €11,916
- Taxes +€7,065
up €7,065 (+119%), from €5,938 to €13,003
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 | €271,538 | €284,068 | +€12,529 | +4.6% |
| Fixed assets | 21/28 | €199,545 | €184,882 | -€14,663 | -7.3% |
| Tangible fixed assets | 22/27 | €199,545 | €184,882 | -€14,663 | -7.3% |
| Land and buildings | 22 | €168,606 | €157,913 | -€10,694 | -6.3% |
| Furniture and vehicles | 24 | €30,939 | €26,970 | -€3,969 | -12.8% |
| Current assets | 29/58 | €71,993 | €99,185 | +€27,192 | +37.8% |
| Amounts receivable within one year | 40/41 | €40,876 | €25,017 | -€15,858 | -38.8% |
| Trade receivables | 40 | €40,753 | €22,983 | -€17,770 | -43.6% |
| Other amounts receivable | 41 | €123 | €2,035 | +€1,912 | +1,556% |
| Cash at bank and in hand | 54/58 | €30,891 | €73,832 | +€42,941 | +139% |
| Deferred charges and accrued income | 490/1 | €226 | €336 | +€110 | +48.5% |
| Total equity and liabilities | 10/49 | €271,538 | €284,068 | +€12,529 | +4.6% |
| Equity | 10/15 | €83,413 | €20,000 | -€63,413 | -76.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €63,413 | - | -€63,413 | |
| Distributable reserves | 133 | €63,413 | - | -€63,413 | |
| Amounts payable | 17/49 | €188,125 | €264,068 | +€75,942 | +40.4% |
| Amounts payable after more than one year | 17 | €151,191 | €143,160 | -€8,031 | -5.3% |
| Financial debts | 170/4 | €151,191 | €143,160 | -€8,031 | -5.3% |
| Amounts payable within one year | 42/48 | €36,934 | €120,908 | +€83,974 | +227% |
| Current portion of amounts payable after more than one year | 42 | €7,882 | €13,031 | +€5,149 | +65.3% |
| Trade debts | 44 | €2 | €2,108 | +€2,106 | +105,289% |
| Suppliers | 440/4 | €2 | €2,108 | +€2,106 | +105,289% |
| Taxes, remuneration and social security | 45 | €25,541 | €19,772 | -€5,769 | -22.6% |
| Taxes | 450/3 | €25,541 | €19,772 | -€5,769 | -22.6% |
| Other amounts payable | 47/48 | €3,509 | €85,997 | +€82,487 | +2,351% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,099 | €15,894 | +€795 | +5.3% |
| Other operating charges | 640/8 | €1,813 | €1,755 | -€58 | -3.2% |
| Gross operating margin | 9900 | €41,354 | €86,070 | +€44,716 | +108% |
| Operating profit (loss) | 9901 | €24,441 | €68,421 | +€43,979 | +180% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,779 | €11,916 | +€7,137 | +149% |
| Recurring financial charges | 65 | €4,779 | €11,916 | +€7,137 | +149% |
| Profit (loss) for the period before taxes | 9903 | €19,667 | €56,505 | +€36,837 | +187% |
| Income taxes | 67/77 | €5,938 | €13,003 | +€7,065 | +119% |
| Profit (loss) for the period | 9904 | €13,729 | €43,501 | +€29,772 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €13,729 | €43,501 | +€29,772 | +217% |
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 29 October 2026 via checked.be.