DIGITAL LION: 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 LION
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash -€99,999
down €99,999 (-14.6%), from €684,909 to €584,911
mainly Contributions, distributions and other (-€540,000) and Current investments (-€400,000)
- Receivables within one year +€13,484
up €13,484 (+190%), from €7,096 to €20,580
of which Trade receivables: +€15,312
- Other debts +€140,000
up €140,000 (+35.0%), from €400,131 to €540,131
- Reserves +€111,110
up €111,110 (+44.9%), from €247,223 to €358,333
- Trade debts +€57,857
up €57,857 (+315%), from €18,348 to €76,205
- Gross operating margin +€288,691
up €288,691 (+53.6%), from €538,582 to €827,272
- Staff costs +€46,574
up €46,574 (+53.5%), from €87,134 to €133,708
- Taxes +€23,098
up €23,098 (+149%), from €15,489 to €38,587
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 | €700,929 | €1,018,137 | +€317,208 | +45.3% |
| Fixed assets | 21/28 | €7,828 | €9,490 | +€1,662 | +21.2% |
| Tangible fixed assets | 22/27 | €7,828 | €9,490 | +€1,662 | +21.2% |
| Plant, machinery and equipment | 23 | €7,828 | €9,490 | +€1,662 | +21.2% |
| Current assets | 29/58 | €693,101 | €1,008,646 | +€315,546 | +45.5% |
| Amounts receivable within one year | 40/41 | €7,096 | €20,580 | +€13,484 | +190% |
| Trade receivables | 40 | €3,869 | €19,180 | +€15,312 | +396% |
| Other amounts receivable | 41 | €3,227 | €1,400 | -€1,827 | -56.6% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €684,909 | €584,911 | -€99,999 | -14.6% |
| Deferred charges and accrued income | 490/1 | €1,095 | €3,156 | +€2,060 | +188% |
| Total equity and liabilities | 10/49 | €700,929 | €1,018,137 | +€317,208 | +45.3% |
| Equity | 10/15 | €265,773 | €376,883 | +€111,110 | +41.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €247,223 | €358,333 | +€111,110 | +44.9% |
| Distributable reserves | 133 | €247,223 | €358,333 | +€111,110 | +44.9% |
| Amounts payable | 17/49 | €435,156 | €641,254 | +€206,098 | +47.4% |
| Amounts payable within one year | 42/48 | €435,156 | €641,254 | +€206,098 | +47.4% |
| Trade debts | 44 | €18,348 | €76,205 | +€57,857 | +315% |
| Suppliers | 440/4 | €18,348 | €76,205 | +€57,857 | +315% |
| Taxes, remuneration and social security | 45 | €16,677 | €24,918 | +€8,241 | +49.4% |
| Taxes | 450/3 | - | €270 | +€270 | |
| Remuneration and social security | 454/9 | €16,677 | €24,648 | +€7,971 | +47.8% |
| Other amounts payable | 47/48 | €400,131 | €540,131 | +€140,000 | +35.0% |
| Remuneration, social security and pensions | 62 | €87,134 | €133,708 | +€46,574 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €3,643 | +€919 | +33.7% |
| Other operating charges | 640/8 | €1,122 | €859 | -€263 | -23.4% |
| Gross operating margin | 9900 | €538,582 | €827,272 | +€288,691 | +53.6% |
| Operating profit (loss) | 9901 | €447,602 | €689,062 | +€241,460 | +53.9% |
| Financial income | 75/76B | €8,630 | €2,721 | -€5,909 | -68.5% |
| Recurring financial income | 75 | €8,630 | €2,721 | -€5,909 | -68.5% |
| Financial charges | 65/66B | €700 | €2,085 | +€1,386 | +198% |
| Recurring financial charges | 65 | €700 | €2,085 | +€1,386 | +198% |
| Profit (loss) for the period before taxes | 9903 | €455,532 | €689,697 | +€234,165 | +51.4% |
| Income taxes | 67/77 | €15,489 | €38,587 | +€23,098 | +149% |
| Profit (loss) for the period | 9904 | €440,043 | €651,110 | +€211,067 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €440,043 | €651,110 | +€211,067 | +48.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.