DIGITAL LAND: 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 LAND
Largest movements
- Cash -€183,047
down €183,047 (-80.5%), from €227,524 to €44,478
mainly Receivables within one year (-€172,541) and Tax, wage and social debts (-€16,519)
- Receivables within one year +€172,541
up €172,541 (+217.9%), from €79,184 to €251,725
of which Other amounts receivable: +€172,373
- Tangible fixed assets -€8,076
down €8,076 (-37.4%), from €21,611 to €13,535
- Tax, wage and social debts -€16,519
down €16,519 (-100.0%), from €16,519 to €0
- Other debts -€5,000
down €5,000 (-95.9%), from €5,216 to €216
- Gross operating margin -€67,537
down €67,537 (-81.4%), from €82,986 to €15,449
- Taxes -€16,646
down €16,646 (-81.9%), from €20,313 to €3,667
- Financial income +€3,512
up €3,512 (+72.7%), from €4,831 to €8,343
- Financial charges -€2,206
down €2,206 (-22.2%), from €9,928 to €7,722
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 | €329,550 | €310,850 | -€18,700 | -5.7% |
| Fixed assets | 21/28 | €21,611 | €13,535 | -€8,076 | -37.4% |
| Tangible fixed assets | 22/27 | €21,611 | €13,535 | -€8,076 | -37.4% |
| Furniture and vehicles | 24 | €21,611 | €13,535 | -€8,076 | -37.4% |
| Current assets | 29/58 | €307,939 | €297,315 | -€10,623 | -3.4% |
| Amounts receivable within one year | 40/41 | €79,184 | €251,725 | +€172,541 | +217.9% |
| Trade receivables | 40 | €0 | €168 | +€168 | |
| Other amounts receivable | 41 | €79,184 | €251,557 | +€172,373 | +217.7% |
| Cash at bank and in hand | 54/58 | €227,524 | €44,478 | -€183,047 | -80.5% |
| Deferred charges and accrued income | 490/1 | €1,230 | €1,113 | -€118 | -9.6% |
| Total equity and liabilities | 10/49 | €329,550 | €310,850 | -€18,700 | -5.7% |
| Equity | 10/15 | €305,125 | €308,328 | +€3,202 | +1.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €295,125 | €298,328 | +€3,202 | +1.1% |
| Distributable reserves | 133 | €295,125 | €298,328 | +€3,202 | +1.1% |
| Amounts payable | 17/49 | €24,424 | €2,522 | -€21,902 | -89.7% |
| Amounts payable within one year | 42/48 | €22,924 | €1,022 | -€21,902 | -95.5% |
| Financial debts | 43 | €503 | €362 | -€142 | -28.1% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €503 | €362 | -€142 | -28.1% |
| Trade debts | 44 | €686 | €444 | -€242 | -35.2% |
| Suppliers | 440/4 | €686 | €444 | -€242 | -35.2% |
| Taxes, remuneration and social security | 45 | €16,519 | €0 | -€16,519 | -100.0% |
| Taxes | 450/3 | €16,519 | €0 | -€16,519 | -100.0% |
| Other amounts payable | 47/48 | €5,216 | €216 | -€5,000 | -95.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,689 | €8,076 | +€387 | +5.0% |
| Other operating charges | 640/8 | €759 | €1,123 | +€364 | +48.0% |
| Gross operating margin | 9900 | €82,986 | €15,449 | -€67,537 | -81.4% |
| Operating profit (loss) | 9901 | €74,537 | €6,249 | -€68,288 | -91.6% |
| Financial income | 75/76B | €4,831 | €8,343 | +€3,512 | +72.7% |
| Recurring financial income | 75 | €4,831 | €8,343 | +€3,512 | +72.7% |
| Financial charges | 65/66B | €9,928 | €7,722 | -€2,206 | -22.2% |
| Recurring financial charges | 65 | €9,928 | €7,722 | -€2,206 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €69,440 | €6,870 | -€62,571 | -90.1% |
| Income taxes | 67/77 | €20,313 | €3,667 | -€16,646 | -81.9% |
| Profit (loss) for the period | 9904 | €49,127 | €3,202 | -€45,925 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,127 | €3,202 | -€45,925 | -93.5% |
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 12 October 2026 via checked.be.