DIGITAL NATURE: 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 NATURE
Largest movements
- Cash +€12,615
up €12,615 (+83.9%), from €15,033 to €27,648
mainly Other debts (+€7,870) and Net result for the year (+€5,522)
- Receivables within one year -€2,032
down €2,032 (-5.3%), from €38,358 to €36,326
of which Trade receivables: -€1,658
- Other debts +€7,870
up €7,870 (+870.4%), from €904 to €8,774
- Tax, wage and social debts +€3,424
up €3,424 (+22.2%), from €15,426 to €18,849
of which Taxes: +€3,487
- Trade debts -€1,720
down €1,720 (-73.3%), from €2,347 to €627
- Profit (loss) carried forward +€1,038
no longer reported in 2025 (was -€1,038)
- Gross operating margin +€5,070
up €5,070 (+105.7%), from €4,797 to €9,867
- Depreciation -€2,110
down €2,110 (-82.6%), from €2,553 to €443
- Taxes +€1,882
up €1,882 (+129.9%), from €1,449 to €3,332
- Financial charges -€479
down €479 (-70.8%), from €676 to €197
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 | €55,038 | €64,957 | +€9,919 | +18.0% |
| Fixed assets | 21/28 | €949 | €506 | -€443 | -46.7% |
| Tangible fixed assets | 22/27 | €824 | €381 | -€443 | -53.8% |
| Furniture and vehicles | 24 | €824 | €381 | -€443 | -53.8% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €54,089 | €64,452 | +€10,362 | +19.2% |
| Amounts receivable within one year | 40/41 | €38,358 | €36,326 | -€2,032 | -5.3% |
| Trade receivables | 40 | €37,940 | €36,282 | -€1,658 | -4.4% |
| Other amounts receivable | 41 | €418 | €45 | -€374 | -89.4% |
| Cash at bank and in hand | 54/58 | €15,033 | €27,648 | +€12,615 | +83.9% |
| Deferred charges and accrued income | 490/1 | €698 | €477 | -€221 | -31.6% |
| Total equity and liabilities | 10/49 | €55,038 | €64,957 | +€9,919 | +18.0% |
| Equity | 10/15 | €36,262 | €36,707 | +€445 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,700 | €18,107 | -€594 | -3.2% |
| Distributable reserves | 133 | €18,700 | €18,107 | -€594 | -3.2% |
| Profit (loss) carried forward | 14 | -€1,038 | - | +€1,038 | |
| Amounts payable | 17/49 | €18,777 | €28,251 | +€9,474 | +50.5% |
| Amounts payable within one year | 42/48 | €18,677 | €28,251 | +€9,574 | +51.3% |
| Trade debts | 44 | €2,347 | €627 | -€1,720 | -73.3% |
| Suppliers | 440/4 | €2,347 | €627 | -€1,720 | -73.3% |
| Taxes, remuneration and social security | 45 | €15,426 | €18,849 | +€3,424 | +22.2% |
| Taxes | 450/3 | €11,986 | €15,473 | +€3,487 | +29.1% |
| Remuneration and social security | 454/9 | €3,440 | €3,376 | -€64 | -1.9% |
| Other amounts payable | 47/48 | €904 | €8,774 | +€7,870 | +870.4% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,553 | €443 | -€2,110 | -82.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,797 | €9,867 | +€5,070 | +105.7% |
| Operating profit (loss) | 9901 | €1,856 | €9,023 | +€7,167 | +386.1% |
| Financial income | 75/76B | €90 | €27 | -€62 | -69.5% |
| Recurring financial income | 75 | €90 | €27 | -€62 | -69.5% |
| Financial charges | 65/66B | €676 | €197 | -€479 | -70.8% |
| Recurring financial charges | 65 | €676 | €197 | -€479 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €1,270 | €8,853 | +€7,583 | +597.2% |
| Income taxes | 67/77 | €1,449 | €3,332 | +€1,882 | +129.9% |
| Profit (loss) for the period | 9904 | -€179 | €5,522 | +€5,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€179 | €5,522 | +€5,701 |
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 10 October 2026 via checked.be.