Digital Management Solutions: 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 Management Solutions
Largest movements
- Tangible fixed assets +€90,808
up €90,808 (+106%), from €85,958 to €176,767
of which Land and buildings: +€95,442
- Cash -€16,165
down €16,165 (-45.2%), from €35,775 to €19,611
mainly Investment in fixed assets (net) (-€117,876) and Deferred charges and accrued income (-€4,507)
- Deferred charges and accrued income +€4,507
up €4,507 (+105%), from €4,295 to €8,802
- Debts after one year +€48,129
up €48,129 (+70.9%), from €67,905 to €116,033
- Tax, wage and social debts +€15,172
up €15,172 (+297%), from €5,107 to €20,280
of which Taxes: +€9,759
- Other debts +€10,220
up €10,220 (+32.7%), from €31,251 to €41,471
- Accrued charges and deferred income +€5,273
up €5,273 (+220%), from €2,402 to €7,676
- Trade debts -€3,842
down €3,842 (-80.6%), from €4,769 to €926
- Gross operating margin +€58,106
up €58,106 (+182%), from €31,881 to €89,987
- Staff costs +€33,008
up €33,008 (+656%), from €5,031 to €38,038
- Depreciation +€16,414
up €16,414 (+154%), from €10,663 to €27,077
- Taxes +€4,739
up €4,739 (+16,623%), from €29 to €4,768
- Other operating charges -€3,364
down €3,364 (-39.9%), from €8,424 to €5,060
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 | €132,529 | €213,541 | +€81,012 | +61.1% |
| Fixed assets | 21/28 | €87,383 | €178,182 | +€90,798 | +104% |
| Tangible fixed assets | 22/27 | €85,958 | €176,767 | +€90,808 | +106% |
| Land and buildings | 22 | €77,818 | €173,260 | +€95,442 | +123% |
| Furniture and vehicles | 24 | €5,900 | €2,106 | -€3,794 | -64.3% |
| Other tangible fixed assets | 26 | €2,240 | €1,400 | -€840 | -37.5% |
| Financial fixed assets | 28 | €1,425 | €1,415 | -€10 | -0.7% |
| Current assets | 29/58 | €45,146 | €35,359 | -€9,786 | -21.7% |
| Amounts receivable within one year | 40/41 | €5,075 | €6,946 | +€1,872 | +36.9% |
| Trade receivables | 40 | €5,075 | €5,926 | +€852 | +16.8% |
| Other amounts receivable | 41 | - | €1,020 | +€1,020 | |
| Cash at bank and in hand | 54/58 | €35,775 | €19,611 | -€16,165 | -45.2% |
| Deferred charges and accrued income | 490/1 | €4,295 | €8,802 | +€4,507 | +105% |
| Total equity and liabilities | 10/49 | €132,529 | €213,541 | +€81,012 | +61.1% |
| Equity | 10/15 | €17,455 | €20,517 | +€3,061 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,455 | €17,517 | +€3,061 | +21.2% |
| Amounts payable | 17/49 | €115,073 | €193,025 | +€77,951 | +67.7% |
| Amounts payable after more than one year | 17 | €67,905 | €116,033 | +€48,129 | +70.9% |
| Financial debts | 170/4 | €67,905 | €116,033 | +€48,129 | +70.9% |
| Amounts payable within one year | 42/48 | €44,767 | €69,316 | +€24,549 | +54.8% |
| Current portion of amounts payable after more than one year | 42 | €3,640 | €6,639 | +€2,999 | +82.4% |
| Trade debts | 44 | €4,769 | €926 | -€3,842 | -80.6% |
| Suppliers | 440/4 | €4,769 | €926 | -€3,842 | -80.6% |
| Taxes, remuneration and social security | 45 | €5,107 | €20,280 | +€15,172 | +297% |
| Taxes | 450/3 | €5,107 | €14,867 | +€9,759 | +191% |
| Remuneration and social security | 454/9 | - | €5,413 | +€5,413 | |
| Other amounts payable | 47/48 | €31,251 | €41,471 | +€10,220 | +32.7% |
| Accrued charges and deferred income | 492/3 | €2,402 | €7,676 | +€5,273 | +220% |
| Remuneration, social security and pensions | 62 | €5,031 | €38,038 | +€33,008 | +656% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,663 | €27,077 | +€16,414 | +154% |
| Other operating charges | 640/8 | €8,424 | €5,060 | -€3,364 | -39.9% |
| Non-recurring operating charges | 66A | - | €2,500 | +€2,500 | |
| Gross operating margin | 9900 | €31,881 | €89,987 | +€58,106 | +182% |
| Operating profit (loss) | 9901 | €7,764 | €17,312 | +€9,547 | +123% |
| Financial income | 75/76B | €125 | €295 | +€170 | +136% |
| Recurring financial income | 75 | €125 | €295 | +€170 | +136% |
| Financial charges | 65/66B | €6,803 | €8,111 | +€1,309 | +19.2% |
| Recurring financial charges | 65 | €6,803 | €8,111 | +€1,309 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €1,086 | €9,495 | +€8,408 | +774% |
| Income taxes | 67/77 | €29 | €4,768 | +€4,739 | +16,623% |
| Profit (loss) for the period | 9904 | €1,058 | €4,727 | +€3,669 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €1,058 | €4,727 | +€3,669 | +347% |
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 17 October 2026 via checked.be.