DIGITAL DOT: 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 DOT
Largest movements
- Cash -€230,614
down €230,614 (-33.2%), from €694,441 to €463,828
mainly Contributions, distributions and other (-€273,933) and Receivables within one year (-€218,726)
- Receivables within one year +€218,726
up €218,726 (+46.0%), from €475,566 to €694,292
of which Trade receivables: +€229,080
- Tangible fixed assets -€137,546
down €137,546 (-21.9%), from €627,411 to €489,864
of which Plant, machinery and equipment: -€156,763
- Reserves -€178,328
down €178,328 (-14.0%), from €1.3m to €1.1m
- Trade debts +€108,651
up €108,651 (+33.7%), from €322,466 to €431,117
- Tax, wage and social debts -€102,482
down €102,482 (-41.1%), from €249,538 to €147,056
of which Taxes: -€116,825
- Advances received +€56,245
new in 2025: €56,245
- Accrued charges and deferred income +€53,824
up €53,824 (+100.9%), from €53,320 to €107,144
- Staff costs +€30,824
up €30,824 (+10.7%), from €289,277 to €320,101
- Gross operating margin +€18,764
up €18,764 (+2.8%), from €672,771 to €691,535
- Financial charges -€10,234
down €10,234 (-19.4%), from €52,630 to €42,396
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 | €2,375,142 | €2,230,059 | -€145,083 | -6.1% |
| Fixed assets | 21/28 | €627,411 | €489,864 | -€137,546 | -21.9% |
| Tangible fixed assets | 22/27 | €627,411 | €489,864 | -€137,546 | -21.9% |
| Land and buildings | 22 | €16,208 | €15,235 | -€973 | -6.0% |
| Plant, machinery and equipment | 23 | €521,818 | €365,055 | -€156,763 | -30.0% |
| Furniture and vehicles | 24 | €23,998 | €34,436 | +€10,437 | +43.5% |
| Other tangible fixed assets | 26 | €65,386 | €75,139 | +€9,753 | +14.9% |
| Current assets | 29/58 | €1,747,731 | €1,740,195 | -€7,537 | -0.4% |
| Stocks and contracts in progress | 3 | €572,586 | €573,993 | +€1,407 | +0.2% |
| Stocks | 30/36 | €572,586 | €573,993 | +€1,407 | +0.2% |
| Amounts receivable within one year | 40/41 | €475,566 | €694,292 | +€218,726 | +46.0% |
| Trade receivables | 40 | €369,544 | €598,624 | +€229,080 | +62.0% |
| Other amounts receivable | 41 | €106,022 | €95,669 | -€10,354 | -9.8% |
| Cash at bank and in hand | 54/58 | €694,441 | €463,828 | -€230,614 | -33.2% |
| Deferred charges and accrued income | 490/1 | €5,138 | €8,082 | +€2,944 | +57.3% |
| Total equity and liabilities | 10/49 | €2,375,142 | €2,230,059 | -€145,083 | -6.1% |
| Equity | 10/15 | €1,288,493 | €1,110,166 | -€178,328 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,269,893 | €1,091,566 | -€178,328 | -14.0% |
| Distributable reserves | 133 | €1,269,893 | €1,091,566 | -€178,328 | -14.0% |
| Amounts payable | 17/49 | €1,086,649 | €1,119,894 | +€33,245 | +3.1% |
| Amounts payable after more than one year | 17 | €28,331 | - | -€28,331 | |
| Financial debts | 170/4 | €28,331 | - | -€28,331 | |
| Amounts payable within one year | 42/48 | €1,004,998 | €1,012,750 | +€7,752 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €32,994 | €28,331 | -€4,663 | -14.1% |
| Financial debts | 43 | €400,000 | €350,000 | -€50,000 | -12.5% |
| Credit institutions | 430/8 | €400,000 | €350,000 | -€50,000 | -12.5% |
| Trade debts | 44 | €322,466 | €431,117 | +€108,651 | +33.7% |
| Suppliers | 440/4 | €322,466 | €431,117 | +€108,651 | +33.7% |
| Advances received on contracts in progress | 46 | - | €56,245 | +€56,245 | |
| Taxes, remuneration and social security | 45 | €249,538 | €147,056 | -€102,482 | -41.1% |
| Taxes | 450/3 | €217,596 | €100,771 | -€116,825 | -53.7% |
| Remuneration and social security | 454/9 | €31,941 | €46,285 | +€14,343 | +44.9% |
| Accrued charges and deferred income | 492/3 | €53,320 | €107,144 | +€53,824 | +100.9% |
| Remuneration, social security and pensions | 62 | €289,277 | €320,101 | +€30,824 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,236 | €180,827 | +€2,591 | +1.5% |
| Other operating charges | 640/8 | €12,259 | €13,411 | +€1,151 | +9.4% |
| Gross operating margin | 9900 | €672,771 | €691,535 | +€18,764 | +2.8% |
| Operating profit (loss) | 9901 | €193,000 | €177,197 | -€15,803 | -8.2% |
| Financial income | 75/76B | €7,127 | €6,991 | -€136 | -1.9% |
| Recurring financial income | 75 | €4,648 | €3,141 | -€1,507 | -32.4% |
| Non-recurring financial income | 76B | €2,479 | €3,850 | +€1,371 | +55.3% |
| Financial charges | 65/66B | €52,630 | €42,396 | -€10,234 | -19.4% |
| Recurring financial charges | 65 | €52,630 | €42,396 | -€10,234 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €147,497 | €141,792 | -€5,705 | -3.9% |
| Income taxes | 67/77 | €49,302 | €46,186 | -€3,115 | -6.3% |
| Profit (loss) for the period | 9904 | €98,195 | €95,605 | -€2,589 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,195 | €95,605 | -€2,589 | -2.6% |
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 9 October 2026 via checked.be.