Digital Efficacy: 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 Efficacy
Largest movements
- Cash +€22,831
up €22,831 (+97.0%), from €23,528 to €46,358
mainly Net result for the year (+€30,286) and Other debts (+€8,927)
- Deferred charges and accrued income +€1,857
up €1,857 (+100.7%), from €1,844 to €3,701
- Receivables within one year -€1,057
down €1,057 (-3.7%), from €28,664 to €27,607
of which Other amounts receivable: -€3,657
- Profit (loss) carried forward +€15,286
up €15,286 (+61.8%), from €24,742 to €40,028
- Other debts +€8,927
new in 2026: €8,927
- Tax, wage and social debts -€988
down €988 (-7.9%), from €12,492 to €11,504
- Gross operating margin +€10,955
up €10,955 (+29.4%), from €37,204 to €48,159
- Taxes +€1,211
up €1,211 (+15.9%), from €7,595 to €8,806
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,888 | €93,233 | +€23,345 | +33.4% |
| Fixed assets | 21/28 | €15,852 | €15,567 | -€285 | -1.8% |
| Tangible fixed assets | 22/27 | €15,852 | €15,567 | -€285 | -1.8% |
| Plant, machinery and equipment | 23 | €87 | - | -€87 | |
| Furniture and vehicles | 24 | €182 | €2,098 | +€1,916 | +1053.8% |
| Other tangible fixed assets | 26 | €15,583 | €13,469 | -€2,113 | -13.6% |
| Current assets | 29/58 | €54,036 | €77,666 | +€23,630 | +43.7% |
| Amounts receivable within one year | 40/41 | €28,664 | €27,607 | -€1,057 | -3.7% |
| Trade receivables | 40 | €19,452 | €22,052 | +€2,600 | +13.4% |
| Other amounts receivable | 41 | €9,212 | €5,554 | -€3,657 | -39.7% |
| Cash at bank and in hand | 54/58 | €23,528 | €46,358 | +€22,831 | +97.0% |
| Deferred charges and accrued income | 490/1 | €1,844 | €3,701 | +€1,857 | +100.7% |
| Total equity and liabilities | 10/49 | €69,888 | €93,233 | +€23,345 | +33.4% |
| Equity | 10/15 | €56,561 | €71,847 | +€15,286 | +27.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €21,818 | €21,818 | = | 0.0% |
| Distributable reserves | 133 | €21,818 | €21,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,742 | €40,028 | +€15,286 | +61.8% |
| Amounts payable | 17/49 | €13,327 | €21,387 | +€8,060 | +60.5% |
| Amounts payable within one year | 42/48 | €13,327 | €21,387 | +€8,060 | +60.5% |
| Trade debts | 44 | €835 | €956 | +€121 | +14.5% |
| Suppliers | 440/4 | €835 | €956 | +€121 | +14.5% |
| Taxes, remuneration and social security | 45 | €12,492 | €11,504 | -€988 | -7.9% |
| Taxes | 450/3 | €12,492 | €11,504 | -€988 | -7.9% |
| Other amounts payable | 47/48 | - | €8,927 | +€8,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,679 | €3,003 | +€325 | +12.1% |
| Other operating charges | 640/8 | €928 | €901 | -€27 | -3.0% |
| Non-recurring operating charges | 66A | - | €4,023 | +€4,023 | |
| Gross operating margin | 9900 | €37,204 | €48,159 | +€10,955 | +29.4% |
| Operating profit (loss) | 9901 | €33,597 | €40,232 | +€6,635 | +19.7% |
| Financial charges | 65/66B | €1,259 | €1,140 | -€120 | -9.5% |
| Recurring financial charges | 65 | €1,259 | €1,140 | -€120 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €32,338 | €39,092 | +€6,755 | +20.9% |
| Income taxes | 67/77 | €7,595 | €8,806 | +€1,211 | +15.9% |
| Profit (loss) for the period | 9904 | €24,742 | €30,286 | +€5,543 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,742 | €30,286 | +€5,543 | +22.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.