DIGITAL EXPERTS: 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 EXPERTS
Largest movements
- Cash -€22,804
down €22,804 (-58.0%), from €39,332 to €16,528
mainly Net result for the year (-€21,068) and Tax, wage and social debts (-€2,729)
- Tangible fixed assets -€1,054
down €1,054 (-24.2%), from €4,352 to €3,298
of which Furniture and vehicles: -€559
- Receivables within one year +€601
up €601 (+11.1%), from €5,425 to €6,026
of which Trade receivables: +€3,246
- Deferred charges and accrued income +€515
new in 2025: €515
- Profit (loss) carried forward -€21,068
down €21,068 (-85.5%), from €24,649 to €3,581
- Tax, wage and social debts -€2,729
down €2,729 (-72.9%), from €3,741 to €1,012
- Trade debts +€1,056
up €1,056 (+1083.8%), from €97 to €1,153
- Turnover -€104,850
no longer reported in 2025 (was €104,850)
- Purchases and services -€87,323
no longer reported in 2025 (was €87,323)
- Gross operating margin -€25,419
down €25,419, from €17,978 to -€7,441
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 | €49,471 | €26,730 | -€22,741 | -46.0% |
| Fixed assets | 21/28 | €4,715 | €3,661 | -€1,054 | -22.3% |
| Tangible fixed assets | 22/27 | €4,352 | €3,298 | -€1,054 | -24.2% |
| Plant, machinery and equipment | 23 | €3,218 | €2,723 | -€495 | -15.4% |
| Furniture and vehicles | 24 | €1,134 | €575 | -€559 | -49.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €44,757 | €23,069 | -€21,688 | -48.5% |
| Amounts receivable within one year | 40/41 | €5,425 | €6,026 | +€601 | +11.1% |
| Trade receivables | 40 | €673 | €3,919 | +€3,246 | +482.2% |
| Other amounts receivable | 41 | €4,752 | €2,107 | -€2,645 | -55.7% |
| Cash at bank and in hand | 54/58 | €39,332 | €16,528 | -€22,804 | -58.0% |
| Deferred charges and accrued income | 490/1 | - | €515 | +€515 | |
| Total equity and liabilities | 10/49 | €49,471 | €26,730 | -€22,741 | -46.0% |
| Equity | 10/15 | €45,633 | €24,565 | -€21,068 | -46.2% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €20,784 | €20,784 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €20,764 | €20,764 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €24,649 | €3,581 | -€21,068 | -85.5% |
| Amounts payable | 17/49 | €3,838 | €2,165 | -€1,673 | -43.6% |
| Amounts payable within one year | 42/48 | €3,838 | €2,165 | -€1,673 | -43.6% |
| Trade debts | 44 | €97 | €1,153 | +€1,056 | +1083.8% |
| Suppliers | 440/4 | €97 | €1,153 | +€1,056 | +1083.8% |
| Taxes, remuneration and social security | 45 | €3,741 | €1,012 | -€2,729 | -72.9% |
| Taxes | 450/3 | €3,741 | €1,012 | -€2,729 | -72.9% |
| Turnover | 70 | €104,850 | - | -€104,850 | |
| Non-recurring operating income | 76A | €451 | - | -€451 | |
| Goods, raw materials, services and sundry goods | 60/61 | €87,323 | - | -€87,323 | |
| Remuneration, social security and pensions | 62 | €9,727 | €8,773 | -€954 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €1,054 | -€520 | -33.0% |
| Other operating charges | 640/8 | €1,279 | €1,719 | +€440 | +34.4% |
| Gross operating margin | 9900 | €17,978 | -€7,441 | -€25,419 | |
| Operating profit (loss) | 9901 | €5,399 | -€18,987 | -€24,386 | |
| Financial income | 75/76B | €274 | €213 | -€61 | -22.4% |
| Recurring financial income | 75 | €274 | €213 | -€61 | -22.4% |
| Financial charges | 65/66B | €110 | €110 | -€0 | 0.0% |
| Recurring financial charges | 65 | €110 | €110 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,563 | -€18,884 | -€24,447 | |
| Income taxes | 67/77 | €2,329 | €2,184 | -€145 | -6.2% |
| Profit (loss) for the period | 9904 | €3,234 | -€21,068 | -€24,302 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,234 | -€21,068 | -€24,302 |
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 30 September 2026 via checked.be.