DIGITAL NINJA: 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 NINJA
Largest movements
- Cash -€12,218
down €12,218 (-74.1%), from €16,478 to €4,261
mainly Net result for the year (-€7,201) and Other debts (-€5,220)
- Receivables within one year -€2,423
down €2,423 (-77.8%), from €3,113 to €690
of which Trade receivables: -€2,414
- Deferred charges and accrued income -€1,311
no longer reported in 2025 (was €1,311)
- Profit (loss) carried forward -€7,201
down €7,201 (-6.8%), from -€105,377 to -€112,577
- Other debts -€5,220
down €5,220 (-95.0%), from €5,496 to €276
- Tax, wage and social debts -€2,080
down €2,080 (-45.3%), from €4,593 to €2,513
of which Remuneration and social security: -€1,896
- Trade debts -€1,389
down €1,389 (-21.1%), from €6,597 to €5,208
- Gross operating margin -€63,103
down €63,103, from €59,159 to -€3,944
- Depreciation -€1,570
down €1,570 (-75.6%), from €2,075 to €506
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 | €38,331 | €22,442 | -€15,889 | -41.5% |
| Fixed assets | 21/28 | €723 | €786 | +€63 | +8.7% |
| Tangible fixed assets | 22/27 | €723 | €786 | +€63 | +8.7% |
| Furniture and vehicles | 24 | €723 | €786 | +€63 | +8.7% |
| Current assets | 29/58 | €37,608 | €21,656 | -€15,952 | -42.4% |
| Stocks and contracts in progress | 3 | €16,706 | €16,706 | = | 0.0% |
| Stocks | 30/36 | €16,706 | €16,706 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,113 | €690 | -€2,423 | -77.8% |
| Trade receivables | 40 | €3,104 | €690 | -€2,414 | -77.8% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €16,478 | €4,261 | -€12,218 | -74.1% |
| Deferred charges and accrued income | 490/1 | €1,311 | - | -€1,311 | |
| Total equity and liabilities | 10/49 | €38,331 | €22,442 | -€15,889 | -41.5% |
| Equity | 10/15 | -€79,829 | -€87,030 | -€7,201 | -9.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €548 | €548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27 | €27 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27 | €27 | = | 0.0% |
| Distributable reserves | 133 | €520 | €520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,377 | -€112,577 | -€7,201 | -6.8% |
| Amounts payable | 17/49 | €118,160 | €109,472 | -€8,688 | -7.4% |
| Amounts payable after more than one year | 17 | €101,475 | €101,475 | = | 0.0% |
| Other amounts payable | 178/9 | €101,475 | €101,475 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,685 | €7,997 | -€8,688 | -52.1% |
| Trade debts | 44 | €6,597 | €5,208 | -€1,389 | -21.1% |
| Suppliers | 440/4 | €6,597 | €5,208 | -€1,389 | -21.1% |
| Taxes, remuneration and social security | 45 | €4,593 | €2,513 | -€2,080 | -45.3% |
| Taxes | 450/3 | €2,697 | €2,513 | -€184 | -6.8% |
| Remuneration and social security | 454/9 | €1,896 | - | -€1,896 | |
| Other amounts payable | 47/48 | €5,496 | €276 | -€5,220 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €506 | -€1,570 | -75.6% |
| Other operating charges | 640/8 | €1,096 | €1,480 | +€384 | +35.0% |
| Gross operating margin | 9900 | €59,159 | -€3,944 | -€63,103 | |
| Operating profit (loss) | 9901 | €55,988 | -€5,929 | -€61,917 | |
| Financial income | 75/76B | €8 | €2 | -€6 | -74.0% |
| Recurring financial income | 75 | €8 | €2 | -€6 | -74.0% |
| Financial charges | 65/66B | €1,075 | €1,097 | +€22 | +2.0% |
| Recurring financial charges | 65 | €1,075 | €1,097 | +€22 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €54,920 | -€7,024 | -€61,945 | |
| Income taxes | 67/77 | €116 | €176 | +€60 | +52.1% |
| Profit (loss) for the period | 9904 | €54,805 | -€7,201 | -€62,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,805 | -€7,201 | -€62,005 |
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 2 October 2026 via checked.be.