DIGITAL DIVINATIONS: 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 DIVINATIONS
Largest movements
- Tangible fixed assets +€167,448
up €167,448 (+2745.8%), from €6,098 to €173,546
of which Land and buildings: +€169,420
- Receivables within one year -€30,207
down €30,207 (-68.0%), from €44,416 to €14,210
- Cash +€29,620
up €29,620 (+75.8%), from €39,062 to €68,682
mainly Debts after one year (+€119,586) and Net result for the year (+€43,327)
- Debts after one year +€119,586
new in 2024: €119,586
- Reserves +€43,327
up €43,327 (+71.1%), from €60,902 to €104,229
- Current portion of long-term debt +€6,877
new in 2024: €6,877
- Depreciation +€24,078
up €24,078 (+1406.4%), from €1,712 to €25,790
- Gross operating margin +€7,191
up €7,191 (+9.1%), from €79,153 to €86,344
- Taxes -€4,279
down €4,279 (-27.0%), from €15,850 to €11,571
- Financial charges +€3,882
up €3,882 (+910.3%), from €426 to €4,308
- Other operating charges +€1,085
up €1,085 (+413.5%), from €262 to €1,348
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,660 | €256,535 | +€166,875 | +186.1% |
| Fixed assets | 21/28 | €6,098 | €173,546 | +€167,448 | +2745.8% |
| Tangible fixed assets | 22/27 | €6,098 | €173,546 | +€167,448 | +2745.8% |
| Land and buildings | 22 | - | €169,420 | +€169,420 | |
| Furniture and vehicles | 24 | €6,098 | €4,126 | -€1,972 | -32.3% |
| Current assets | 29/58 | €83,562 | €82,989 | -€573 | -0.7% |
| Amounts receivable within one year | 40/41 | €44,416 | €14,210 | -€30,207 | -68.0% |
| Trade receivables | 40 | €44,416 | €14,210 | -€30,207 | -68.0% |
| Cash at bank and in hand | 54/58 | €39,062 | €68,682 | +€29,620 | +75.8% |
| Deferred charges and accrued income | 490/1 | €84 | €98 | +€14 | +16.5% |
| Total equity and liabilities | 10/49 | €89,660 | €256,535 | +€166,875 | +186.1% |
| Equity | 10/15 | €65,902 | €109,229 | +€43,327 | +65.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,902 | €104,229 | +€43,327 | +71.1% |
| Distributable reserves | 133 | €60,902 | €104,229 | +€43,327 | +71.1% |
| Amounts payable | 17/49 | €23,759 | €147,307 | +€123,548 | +520.0% |
| Amounts payable after more than one year | 17 | - | €119,586 | +€119,586 | |
| Financial debts | 170/4 | - | €119,586 | +€119,586 | |
| Amounts payable within one year | 42/48 | €22,845 | €27,683 | +€4,838 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,877 | +€6,877 | |
| Trade debts | 44 | €71 | €490 | +€419 | +590.1% |
| Suppliers | 440/4 | €71 | €490 | +€419 | +590.1% |
| Taxes, remuneration and social security | 45 | €22,774 | €20,316 | -€2,458 | -10.8% |
| Taxes | 450/3 | €22,774 | €19,836 | -€2,938 | -12.9% |
| Remuneration and social security | 454/9 | - | €480 | +€480 | |
| Accrued charges and deferred income | 492/3 | €914 | €38 | -€876 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €25,790 | +€24,078 | +1406.4% |
| Other operating charges | 640/8 | €262 | €1,348 | +€1,085 | +413.5% |
| Gross operating margin | 9900 | €79,153 | €86,344 | +€7,191 | +9.1% |
| Operating profit (loss) | 9901 | €77,178 | €59,206 | -€17,972 | -23.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €426 | €4,308 | +€3,882 | +910.3% |
| Recurring financial charges | 65 | €426 | €4,308 | +€3,882 | +910.3% |
| Profit (loss) for the period before taxes | 9903 | €76,752 | €54,898 | -€21,853 | -28.5% |
| Income taxes | 67/77 | €15,850 | €11,571 | -€4,279 | -27.0% |
| Profit (loss) for the period | 9904 | €60,902 | €43,327 | -€17,575 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,902 | €43,327 | -€17,575 | -28.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.