Digital Flexibil-IT: 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 Flexibil-IT
Largest movements
- Tangible fixed assets +€59,988
up €59,988 (+558.3%), from €10,745 to €70,732
- Receivables within one year +€6,905
up €6,905 (+86.3%), from €7,997 to €14,902
of which Other amounts receivable: +€4,293
- Cash -€5,500
down €5,500 (-9.6%), from €57,510 to €52,010
mainly Investment in fixed assets (net) (-€68,667) and Receivables within one year (-€6,905)
- Profit (loss) carried forward +€29,436
new in 2025: €29,436
- Debts after one year +€20,295
new in 2025: €20,295
- Current portion of long-term debt +€11,565
new in 2025: €11,565
- Trade debts -€3,150
down €3,150 (-68.4%), from €4,602 to €1,452
- Tax, wage and social debts +€2,003
up €2,003 (+180.3%), from €1,111 to €3,113
- Gross operating margin -€5,753
down €5,753 (-10.7%), from €53,528 to €47,776
- Taxes -€5,249
down €5,249 (-40.5%), from €12,956 to €7,707
- Depreciation +€1,651
up €1,651 (+22.3%), from €7,397 to €9,047
- Other operating charges -€941
down €941 (-98.9%), from €952 to €11
- Staff costs +€747
up €747, from €0 to €747
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 | €85,346 | €145,266 | +€59,920 | +70.2% |
| Fixed assets | 21/28 | €11,842 | €71,462 | +€59,620 | +503.4% |
| Intangible fixed assets | 21 | €1,098 | €730 | -€368 | -33.5% |
| Tangible fixed assets | 22/27 | €10,745 | €70,732 | +€59,988 | +558.3% |
| Furniture and vehicles | 24 | €10,745 | €70,732 | +€59,988 | +558.3% |
| Current assets | 29/58 | €73,503 | €73,804 | +€300 | +0.4% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Trade receivables | 290 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,307 | €1,892 | -€414 | -18.0% |
| Stocks | 30/36 | €2,307 | €1,892 | -€414 | -18.0% |
| Amounts receivable within one year | 40/41 | €7,997 | €14,902 | +€6,905 | +86.3% |
| Trade receivables | 40 | €7,997 | €10,609 | +€2,612 | +32.7% |
| Other amounts receivable | 41 | - | €4,293 | +€4,293 | |
| Cash at bank and in hand | 54/58 | €57,510 | €52,010 | -€5,500 | -9.6% |
| Deferred charges and accrued income | 490/1 | €690 | €0 | -€690 | -100.0% |
| Total equity and liabilities | 10/49 | €85,346 | €145,266 | +€59,920 | +70.2% |
| Equity | 10/15 | €79,402 | €108,838 | +€29,436 | +37.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €74,402 | €74,402 | = | 0.0% |
| Distributable reserves | 133 | €74,402 | €74,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €29,436 | +€29,436 | |
| Amounts payable | 17/49 | €5,944 | €36,428 | +€30,485 | +512.9% |
| Amounts payable after more than one year | 17 | - | €20,295 | +€20,295 | |
| Financial debts | 170/4 | - | €20,295 | +€20,295 | |
| Amounts payable within one year | 42/48 | €5,944 | €16,134 | +€10,190 | +171.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,565 | +€11,565 | |
| Trade debts | 44 | €4,602 | €1,452 | -€3,150 | -68.4% |
| Suppliers | 440/4 | €4,602 | €1,452 | -€3,150 | -68.4% |
| Taxes, remuneration and social security | 45 | €1,111 | €3,113 | +€2,003 | +180.3% |
| Taxes | 450/3 | €1,111 | €3,113 | +€2,003 | +180.3% |
| Other amounts payable | 47/48 | €231 | €3 | -€228 | -98.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €1,105 | +€1,105 | |
| Remuneration, social security and pensions | 62 | €0 | €747 | +€747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,397 | €9,047 | +€1,651 | +22.3% |
| Other operating charges | 640/8 | €952 | €11 | -€941 | -98.9% |
| Gross operating margin | 9900 | €53,528 | €47,776 | -€5,753 | -10.7% |
| Operating profit (loss) | 9901 | €45,180 | €37,970 | -€7,210 | -16.0% |
| Financial income | 75/76B | €204 | €0 | -€204 | -100.0% |
| Recurring financial income | 75 | €204 | €0 | -€204 | -100.0% |
| Financial charges | 65/66B | €201 | €828 | +€627 | +312.5% |
| Recurring financial charges | 65 | €201 | €828 | +€627 | +312.5% |
| Profit (loss) for the period before taxes | 9903 | €45,183 | €37,143 | -€8,040 | -17.8% |
| Income taxes | 67/77 | €12,956 | €7,707 | -€5,249 | -40.5% |
| Profit (loss) for the period | 9904 | €32,227 | €29,436 | -€2,791 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,227 | €29,436 | -€2,791 | -8.7% |
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.