DIGITAL FARMERS: 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 FARMERS
Largest movements
- Cash -€929
down €929 (-75.3%), from €1,234 to €305
mainly Net result for the year (-€7,195) and Tax, wage and social debts (-€205)
- Tangible fixed assets -€489
down €489 (-58.9%), from €830 to €341
- Receivables within one year +€50
up €50 (+3.9%), from €1,278 to €1,328
of which Trade receivables: +€49
- Profit (loss) carried forward -€7,195
down €7,195 (-60.4%), from -€11,917 to -€19,112
- Other debts +€3,704
up €3,704 (+28.4%), from €13,039 to €16,743
- Trade debts +€2,320
up €2,320 (+142%), from €1,634 to €3,954
- Tax, wage and social debts -€205
down €205 (-41.5%), from €494 to €289
- Gross operating margin -€4,770
down €4,770 (-359%), from -€1,329 to -€6,099
- Purchases and services +€3,142
up €3,142 (+26.2%), from €11,997 to €15,139
- Turnover -€1,628
down €1,628 (-15.3%), from €10,668 to €9,040
- Other operating charges +€416
up €416 (+353%), from €118 to €534
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 | €3,350 | €1,974 | -€1,376 | -41.1% |
| Fixed assets | 21/28 | €830 | €341 | -€489 | -58.9% |
| Tangible fixed assets | 22/27 | €830 | €341 | -€489 | -58.9% |
| Furniture and vehicles | 24 | €830 | €341 | -€489 | -58.9% |
| Current assets | 29/58 | €2,520 | €1,633 | -€887 | -35.2% |
| Amounts receivable within one year | 40/41 | €1,278 | €1,328 | +€50 | +3.9% |
| Trade receivables | 40 | €1,199 | €1,248 | +€49 | +4.1% |
| Other amounts receivable | 41 | €79 | €80 | +€1 | +1.3% |
| Cash at bank and in hand | 54/58 | €1,234 | €305 | -€929 | -75.3% |
| Deferred charges and accrued income | 490/1 | €8 | €0 | -€8 | -100% |
| Total equity and liabilities | 10/49 | €3,350 | €1,974 | -€1,376 | -41.1% |
| Equity | 10/15 | -€11,817 | -€19,012 | -€7,195 | -60.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,917 | -€19,112 | -€7,195 | -60.4% |
| Amounts payable | 17/49 | €15,167 | €20,986 | +€5,819 | +38.4% |
| Amounts payable within one year | 42/48 | €15,167 | €20,986 | +€5,819 | +38.4% |
| Trade debts | 44 | €1,634 | €3,954 | +€2,320 | +142% |
| Suppliers | 440/4 | €1,634 | €3,954 | +€2,320 | +142% |
| Taxes, remuneration and social security | 45 | €494 | €289 | -€205 | -41.5% |
| Taxes | 450/3 | €494 | €289 | -€205 | -41.5% |
| Other amounts payable | 47/48 | €13,039 | €16,743 | +€3,704 | +28.4% |
| Turnover | 70 | €10,668 | €9,040 | -€1,628 | -15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,997 | €15,139 | +€3,142 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488 | €488 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €534 | +€416 | +353% |
| Gross operating margin | 9900 | -€1,329 | -€6,099 | -€4,770 | -359% |
| Operating profit (loss) | 9901 | -€1,935 | -€7,121 | -€5,186 | -268% |
| Financial charges | 65/66B | €3 | €74 | +€71 | +2,367% |
| Recurring financial charges | 65 | €3 | €74 | +€71 | +2,367% |
| Profit (loss) for the period before taxes | 9903 | -€1,938 | -€7,195 | -€5,257 | -271% |
| Profit (loss) for the period | 9904 | -€1,938 | -€7,195 | -€5,257 | -271% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,938 | -€7,195 | -€5,257 | -271% |
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 21 October 2026 via checked.be.