DIGITAL MASTER: what changed
Two fiscal 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 MASTER
Largest movements
- Cash -€8,047
down €8,047 (-14.4%), from €55,807 to €47,760
mainly Receivables within one year (-€7,325) and Other debts (-€5,624)
- Receivables within one year +€7,325
up €7,325 (+44.4%), from €16,502 to €23,827
- Profit (loss) carried forward +€9,696
up €9,696 (+119.6%), from €8,105 to €17,801
- Other debts -€5,624
down €5,624 (-11.9%), from €47,387 to €41,763
- Trade debts -€4,639
down €4,639 (-78.0%), from €5,947 to €1,308
- Gross operating margin +€25,503
up €25,503, from -€15,082 to €10,421
- Other operating charges -€771
no longer reported in 2025 (was €771)
- Financial charges +€305
up €305 (+101.2%), from €302 to €607
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 | €72,558 | €71,719 | -€839 | -1.2% |
| Fixed assets | 21/28 | €249 | €132 | -€117 | -47.2% |
| Tangible fixed assets | 22/27 | €249 | €132 | -€117 | -47.2% |
| Furniture and vehicles | 24 | €249 | €132 | -€117 | -47.2% |
| Current assets | 29/58 | €72,309 | €71,588 | -€722 | -1.0% |
| Amounts receivable within one year | 40/41 | €16,502 | €23,827 | +€7,325 | +44.4% |
| Trade receivables | 40 | €16,502 | €23,827 | +€7,325 | +44.4% |
| Cash at bank and in hand | 54/58 | €55,807 | €47,760 | -€8,047 | -14.4% |
| Total equity and liabilities | 10/49 | €72,558 | €71,719 | -€839 | -1.2% |
| Equity | 10/15 | €10,105 | €19,801 | +€9,696 | +96.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,105 | €17,801 | +€9,696 | +119.6% |
| Amounts payable | 17/49 | €62,453 | €51,918 | -€10,535 | -16.9% |
| Amounts payable within one year | 42/48 | €62,453 | €51,918 | -€10,535 | -16.9% |
| Trade debts | 44 | €5,947 | €1,308 | -€4,639 | -78.0% |
| Suppliers | 440/4 | €5,947 | €1,308 | -€4,639 | -78.0% |
| Taxes, remuneration and social security | 45 | €9,119 | €8,847 | -€273 | -3.0% |
| Taxes | 450/3 | €9,119 | €8,847 | -€273 | -3.0% |
| Other amounts payable | 47/48 | €47,387 | €41,763 | -€5,624 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €117 | +€14 | +13.7% |
| Other operating charges | 640/8 | €771 | - | -€771 | |
| Gross operating margin | 9900 | -€15,082 | €10,421 | +€25,503 | |
| Operating profit (loss) | 9901 | -€15,956 | €10,303 | +€26,260 | |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €302 | €607 | +€305 | +101.2% |
| Recurring financial charges | 65 | €302 | €607 | +€305 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,236 | €9,696 | +€25,932 | |
| Profit (loss) for the period | 9904 | -€16,236 | €9,696 | +€25,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,236 | €9,696 | +€25,932 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.