Digital Interim: 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 Interim
Largest movements
- Receivables within one year -€166,035
down €166,035 (-27.5%), from €602,746 to €436,712
of which Trade receivables: -€175,930
- Financial fixed assets -€75,000
down €75,000 (-96.9%), from €77,360 to €2,360
- Cash +€35,927
up €35,927 (+51.2%), from €70,188 to €106,115
mainly Receivables within one year (+€166,035) and Accrued charges and deferred income (+€126,962)
- Deferred charges and accrued income +€23,155
up €23,155 (+2222.4%), from €1,042 to €24,197
- Profit (loss) carried forward -€204,114
down €204,114 (-42.8%), from -€476,747 to -€680,861
- Trade debts -€131,515
down €131,515 (-48.6%), from €270,383 to €138,867
- Accrued charges and deferred income +€126,962
up €126,962, from €0 to €126,962
- Tax, wage and social debts +€85,564
up €85,564 (+14.8%), from €578,816 to €664,379
of which Remuneration and social security: +€52,574
- Debts after one year -€49,948
down €49,948 (-32.3%), from €154,831 to €104,884
- Gross operating margin +€473,626
up €473,626 (+14.7%), from €3.2m to €3.7m
- Staff costs +€249,790
up €249,790 (+6.9%), from €3.6m to €3.9m
- Other operating charges -€39,508
down €39,508 (-96.9%), from €40,761 to €1,253
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €869,916 | €679,703 | -€190,213 | -21.9% |
| Fixed assets | 21/28 | €95,940 | €12,680 | -€83,261 | -86.8% |
| Intangible fixed assets | 21 | €18,580 | €10,320 | -€8,261 | -44.5% |
| Financial fixed assets | 28 | €77,360 | €2,360 | -€75,000 | -96.9% |
| Current assets | 29/58 | €773,976 | €667,024 | -€106,953 | -13.8% |
| Amounts receivable within one year | 40/41 | €602,746 | €436,712 | -€166,035 | -27.5% |
| Trade receivables | 40 | €444,424 | €268,494 | -€175,930 | -39.6% |
| Other amounts receivable | 41 | €158,323 | €168,218 | +€9,895 | +6.3% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,188 | €106,115 | +€35,927 | +51.2% |
| Deferred charges and accrued income | 490/1 | €1,042 | €24,197 | +€23,155 | +2222.4% |
| Total equity and liabilities | 10/49 | €869,916 | €679,703 | -€190,213 | -21.9% |
| Equity | 10/15 | -€247,548 | -€451,662 | -€204,114 | -82.5% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €109,199 | €109,199 | = | 0.0% |
| Non-distributable reserves | 130/1 | €109,199 | €109,199 | = | 0.0% |
| Legal reserve | 130 | €9,199 | €9,199 | = | 0.0% |
| Own shares acquired | 1312 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€476,747 | -€680,861 | -€204,114 | -42.8% |
| Amounts payable | 17/49 | €1,117,464 | €1,131,365 | +€13,901 | +1.2% |
| Amounts payable after more than one year | 17 | €154,831 | €104,884 | -€49,948 | -32.3% |
| Financial debts | 170/4 | €154,831 | €104,884 | -€49,948 | -32.3% |
| Amounts payable within one year | 42/48 | €962,633 | €899,519 | -€63,114 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €49,418 | €49,948 | +€530 | +1.1% |
| Financial debts | 43 | €63,859 | €45,783 | -€18,076 | -28.3% |
| Credit institutions | 430/8 | €63,859 | €45,783 | -€18,076 | -28.3% |
| Trade debts | 44 | €270,383 | €138,867 | -€131,515 | -48.6% |
| Suppliers | 440/4 | €270,383 | €138,867 | -€131,515 | -48.6% |
| Taxes, remuneration and social security | 45 | €578,816 | €664,379 | +€85,564 | +14.8% |
| Taxes | 450/3 | €174,427 | €207,416 | +€32,990 | +18.9% |
| Remuneration and social security | 454/9 | €404,389 | €456,963 | +€52,574 | +13.0% |
| Other amounts payable | 47/48 | €159 | €543 | +€384 | +241.9% |
| Accrued charges and deferred income | 492/3 | €0 | €126,962 | +€126,962 | |
| Remuneration, social security and pensions | 62 | €3,609,856 | €3,859,647 | +€249,790 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,881 | €12,761 | -€10,121 | -44.2% |
| Other operating charges | 640/8 | €40,761 | €1,253 | -€39,508 | -96.9% |
| Gross operating margin | 9900 | €3,218,024 | €3,691,650 | +€473,626 | +14.7% |
| Operating profit (loss) | 9901 | -€455,475 | -€182,010 | +€273,465 | +60.0% |
| Financial income | 75/76B | €9,155 | €9,895 | +€740 | +8.1% |
| Recurring financial income | 75 | €9,155 | €9,895 | +€740 | +8.1% |
| Financial charges | 65/66B | €15,242 | €31,851 | +€16,609 | +109.0% |
| Recurring financial charges | 65 | €15,242 | €31,851 | +€16,609 | +109.0% |
| Profit (loss) for the period before taxes | 9903 | -€461,562 | -€203,966 | +€257,596 | +55.8% |
| Income taxes | 67/77 | -€27 | €148 | +€175 | |
| Profit (loss) for the period | 9904 | -€461,535 | -€204,114 | +€257,421 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€461,535 | -€204,114 | +€257,421 | +55.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.