Digital IT 4.0: 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 IT 4.0
Largest movements
- Tangible fixed assets +€31,186
up €31,186 (+205%), from €15,229 to €46,415
of which Furniture and vehicles: +€30,231
- Cash -€25,389
down €25,389 (-66.4%), from €38,249 to €12,860
mainly Investment in fixed assets (net) (-€42,757) and Tax, wage and social debts (-€29,538)
- Receivables within one year +€23,138
up €23,138 (+11.9%), from €194,321 to €217,459
of which Other amounts receivable: +€33,401
- Reserves +€52,699
up €52,699 (+29.8%), from €176,992 to €229,691
- Tax, wage and social debts -€29,538
down €29,538 (-42.0%), from €70,359 to €40,820
- Trade debts +€5,603
up €5,603 (+74.2%), from €7,550 to €13,153
- Gross operating margin -€11,271
down €11,271 (-12.0%), from €93,798 to €82,526
- Depreciation +€4,821
up €4,821 (+71.6%), from €6,735 to €11,556
- Taxes -€1,461
down €1,461 (-9.1%), from €16,058 to €14,597
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 | €260,288 | €290,063 | +€29,774 | +11.4% |
| Fixed assets | 21/28 | €17,029 | €48,230 | +€31,201 | +183% |
| Tangible fixed assets | 22/27 | €15,229 | €46,415 | +€31,186 | +205% |
| Plant, machinery and equipment | 23 | €1,676 | €2,632 | +€955 | +57.0% |
| Furniture and vehicles | 24 | €13,553 | €43,784 | +€30,231 | +223% |
| Financial fixed assets | 28 | €1,800 | €1,815 | +€15 | +0.8% |
| Current assets | 29/58 | €243,259 | €241,832 | -€1,427 | -0.6% |
| Stocks and contracts in progress | 3 | €10,500 | €10,500 | = | 0.0% |
| Stocks | 30/36 | €10,500 | €10,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €194,321 | €217,459 | +€23,138 | +11.9% |
| Trade receivables | 40 | €96,264 | €86,002 | -€10,263 | -10.7% |
| Other amounts receivable | 41 | €98,057 | €131,458 | +€33,401 | +34.1% |
| Cash at bank and in hand | 54/58 | €38,249 | €12,860 | -€25,389 | -66.4% |
| Deferred charges and accrued income | 490/1 | €189 | €1,013 | +€824 | +436% |
| Total equity and liabilities | 10/49 | €260,288 | €290,063 | +€29,774 | +11.4% |
| Equity | 10/15 | €181,992 | €234,691 | +€52,699 | +29.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €176,992 | €229,691 | +€52,699 | +29.8% |
| Distributable reserves | 133 | €176,992 | €229,691 | +€52,699 | +29.8% |
| Amounts payable | 17/49 | €78,296 | €55,371 | -€22,925 | -29.3% |
| Amounts payable within one year | 42/48 | €77,909 | €53,974 | -€23,935 | -30.7% |
| Trade debts | 44 | €7,550 | €13,153 | +€5,603 | +74.2% |
| Suppliers | 440/4 | €7,550 | €13,153 | +€5,603 | +74.2% |
| Taxes, remuneration and social security | 45 | €70,359 | €40,820 | -€29,538 | -42.0% |
| Taxes | 450/3 | €70,359 | €40,820 | -€29,538 | -42.0% |
| Accrued charges and deferred income | 492/3 | €387 | €1,398 | +€1,010 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,735 | €11,556 | +€4,821 | +71.6% |
| Other operating charges | 640/8 | €457 | €400 | -€57 | -12.5% |
| Gross operating margin | 9900 | €93,798 | €82,526 | -€11,271 | -12.0% |
| Operating profit (loss) | 9901 | €86,606 | €70,571 | -€16,035 | -18.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,878 | €3,279 | +€401 | +13.9% |
| Recurring financial charges | 65 | €2,878 | €3,279 | +€401 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €83,729 | €67,296 | -€16,433 | -19.6% |
| Income taxes | 67/77 | €16,058 | €14,597 | -€1,461 | -9.1% |
| Profit (loss) for the period | 9904 | €67,671 | €52,699 | -€14,972 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,671 | €52,699 | -€14,972 | -22.1% |
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 13 October 2026 via checked.be.