DIGITAL FLAIR: 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 FLAIR
Largest movements
- Receivables within one year +€21,959
up €21,959 (+136%), from €16,167 to €38,126
of which Trade receivables: +€16,408
- Cash +€8,493
up €8,493 (+16.8%), from €50,657 to €59,149
mainly Net result for the year (+€24,373) and Tax, wage and social debts (+€6,047)
- Profit (loss) carried forward +€24,373
up €24,373 (+40.7%), from €59,901 to €84,274
- Tax, wage and social debts +€6,047
up €6,047 (+119%), from €5,101 to €11,149
- Gross operating margin -€45,424
down €45,424 (-59.3%), from €76,594 to €31,170
- Taxes -€8,721
down €8,721 (-56.3%), from €15,497 to €6,776
- Financial income +€813
up €813 (+928%), from €88 to €901
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 | €67,591 | €98,076 | +€30,485 | +45.1% |
| Fixed assets | 21/28 | €654 | €434 | -€220 | -33.6% |
| Tangible fixed assets | 22/27 | €654 | €434 | -€220 | -33.6% |
| Furniture and vehicles | 24 | €654 | €434 | -€220 | -33.6% |
| Current assets | 29/58 | €66,937 | €97,642 | +€30,705 | +45.9% |
| Amounts receivable within one year | 40/41 | €16,167 | €38,126 | +€21,959 | +136% |
| Trade receivables | 40 | €6,401 | €22,809 | +€16,408 | +256% |
| Other amounts receivable | 41 | €9,766 | €15,317 | +€5,551 | +56.8% |
| Cash at bank and in hand | 54/58 | €50,657 | €59,149 | +€8,493 | +16.8% |
| Deferred charges and accrued income | 490/1 | €113 | €367 | +€253 | +224% |
| Total equity and liabilities | 10/49 | €67,591 | €98,076 | +€30,485 | +45.1% |
| Equity | 10/15 | €61,901 | €86,274 | +€24,373 | +39.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,901 | €84,274 | +€24,373 | +40.7% |
| Amounts payable | 17/49 | €5,690 | €11,802 | +€6,112 | +107% |
| Amounts payable within one year | 42/48 | €5,690 | €11,802 | +€6,112 | +107% |
| Trade debts | 44 | €589 | €653 | +€64 | +10.9% |
| Suppliers | 440/4 | €589 | €653 | +€64 | +10.9% |
| Taxes, remuneration and social security | 45 | €5,101 | €11,149 | +€6,047 | +119% |
| Taxes | 450/3 | €5,101 | €11,149 | +€6,047 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €220 | +€214 | +3,562% |
| Other operating charges | 640/8 | €1,181 | €635 | -€546 | -46.2% |
| Gross operating margin | 9900 | €76,594 | €31,170 | -€45,424 | -59.3% |
| Operating profit (loss) | 9901 | €75,407 | €30,314 | -€45,093 | -59.8% |
| Financial income | 75/76B | €88 | €901 | +€813 | +928% |
| Recurring financial income | 75 | €88 | €901 | +€813 | +928% |
| Financial charges | 65/66B | €97 | €65 | -€32 | -32.5% |
| Recurring financial charges | 65 | €97 | €65 | -€32 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €75,398 | €31,149 | -€44,249 | -58.7% |
| Income taxes | 67/77 | €15,497 | €6,776 | -€8,721 | -56.3% |
| Profit (loss) for the period | 9904 | €59,901 | €24,373 | -€35,528 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,901 | €24,373 | -€35,528 | -59.3% |
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 14 October 2026 via checked.be.