DIGITAL LIFE: 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 LIFE
Largest movements
- Receivables within one year +€67,156
up €67,156 (+222%), from €30,192 to €97,348
of which Trade receivables: +€72,037
- Cash +€49,379
up €49,379 (+292%), from €16,893 to €66,272
mainly Other debts (+€90,000) and Tax, wage and social debts (+€19,572)
- Deferred charges and accrued income -€10,243
down €10,243 (-70.0%), from €14,634 to €4,392
- Intangible fixed assets -€9,662
down €9,662 (-20.0%), from €48,282 to €38,620
- Other debts +€90,000
up €90,000 (+180%), from €50,000 to €140,000
- Trade debts -€31,048
down €31,048 (-55.9%), from €55,551 to €24,503
- Tax, wage and social debts +€19,572
up €19,572 (+120%), from €16,293 to €35,865
of which Taxes: +€12,516
- Profit (loss) carried forward +€15,387
up €15,387 (+55.5%), from -€27,718 to -€12,331
- Gross operating margin +€56,187
up €56,187 (+68.6%), from €81,955 to €138,143
- Staff costs +€40,084
up €40,084 (+60.6%), from €66,197 to €106,281
- Depreciation +€9,911
up €9,911 (+692%), from €1,432 to €11,343
- Taxes +€3,827
up €3,827 (+3,635%), from €105 to €3,933
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 | €113,476 | €209,250 | +€95,775 | +84.4% |
| Formation expenses | 20 | €105 | - | -€105 | |
| Fixed assets | 21/28 | €51,652 | €41,239 | -€10,413 | -20.2% |
| Intangible fixed assets | 21 | €48,282 | €38,620 | -€9,662 | -20.0% |
| Tangible fixed assets | 22/27 | €3,031 | €2,280 | -€751 | -24.8% |
| Plant, machinery and equipment | 23 | €3,031 | - | -€3,031 | |
| Furniture and vehicles | 24 | - | €2,280 | +€2,280 | |
| Financial fixed assets | 28 | €339 | €339 | = | 0.0% |
| Current assets | 29/58 | €61,719 | €168,011 | +€106,293 | +172% |
| Amounts receivable within one year | 40/41 | €30,192 | €97,348 | +€67,156 | +222% |
| Trade receivables | 40 | €25,295 | €97,331 | +€72,037 | +285% |
| Other amounts receivable | 41 | €4,897 | €17 | -€4,880 | -99.7% |
| Cash at bank and in hand | 54/58 | €16,893 | €66,272 | +€49,379 | +292% |
| Deferred charges and accrued income | 490/1 | €14,634 | €4,392 | -€10,243 | -70.0% |
| Total equity and liabilities | 10/49 | €113,476 | €209,250 | +€95,775 | +84.4% |
| Equity | 10/15 | -€9,118 | €6,269 | +€15,387 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,718 | -€12,331 | +€15,387 | +55.5% |
| Amounts payable | 17/49 | €122,594 | €202,982 | +€80,388 | +65.6% |
| Amounts payable within one year | 42/48 | €121,844 | €200,369 | +€78,525 | +64.4% |
| Trade debts | 44 | €55,551 | €24,503 | -€31,048 | -55.9% |
| Suppliers | 440/4 | €55,551 | €24,503 | -€31,048 | -55.9% |
| Taxes, remuneration and social security | 45 | €16,293 | €35,865 | +€19,572 | +120% |
| Taxes | 450/3 | €3,010 | €15,526 | +€12,516 | +416% |
| Remuneration and social security | 454/9 | €13,283 | €20,339 | +€7,056 | +53.1% |
| Other amounts payable | 47/48 | €50,000 | €140,000 | +€90,000 | +180% |
| Accrued charges and deferred income | 492/3 | €750 | €2,613 | +€1,863 | +248% |
| Remuneration, social security and pensions | 62 | €66,197 | €106,281 | +€40,084 | +60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,432 | €11,343 | +€9,911 | +692% |
| Other operating charges | 640/8 | €467 | €480 | +€12 | +2.7% |
| Gross operating margin | 9900 | €81,955 | €138,143 | +€56,187 | +68.6% |
| Operating profit (loss) | 9901 | €13,859 | €20,039 | +€6,180 | +44.6% |
| Financial income | 75/76B | €7 | €30 | +€23 | +312% |
| Recurring financial income | 75 | €7 | €30 | +€23 | +312% |
| Financial charges | 65/66B | €187 | €750 | +€563 | +301% |
| Recurring financial charges | 65 | €187 | €750 | +€563 | +301% |
| Profit (loss) for the period before taxes | 9903 | €13,680 | €19,320 | +€5,640 | +41.2% |
| Income taxes | 67/77 | €105 | €3,933 | +€3,827 | +3,635% |
| Profit (loss) for the period | 9904 | €13,574 | €15,387 | +€1,813 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,574 | €15,387 | +€1,813 | +13.4% |
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 20 October 2026 via checked.be.