Digital North: 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 North
Largest movements
- Cash -€23,673
down €23,673 (-38.0%), from €62,222 to €38,550
mainly Receivables within one year (-€20,231) and Tax, wage and social debts (-€18,912)
- Receivables within one year +€20,231
up €20,231 (+314.2%), from €6,439 to €26,671
of which Trade receivables: +€18,561
- Deferred charges and accrued income +€1,051
up €1,051, from €0 to €1,051
- Tax, wage and social debts -€18,912
down €18,912 (-82.4%), from €22,943 to €4,031
- Reserves +€15,249
up €15,249 (+35.4%), from €43,134 to €58,383
- Trade debts +€1,412
up €1,412 (+324.6%), from €435 to €1,847
- Gross operating margin -€8,080
down €8,080 (-27.5%), from €29,416 to €21,336
- Taxes -€2,223
down €2,223 (-35.5%), from €6,253 to €4,031
- Other operating charges +€590
up €590 (+101.3%), from €582 to €1,172
- Financial charges -€377
down €377 (-29.9%), from €1,263 to €885
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 | €68,661 | €66,271 | -€2,390 | -3.5% |
| Current assets | 29/58 | €68,661 | €66,271 | -€2,390 | -3.5% |
| Amounts receivable within one year | 40/41 | €6,439 | €26,671 | +€20,231 | +314.2% |
| Trade receivables | 40 | €6,439 | €25,000 | +€18,561 | +288.2% |
| Other amounts receivable | 41 | - | €1,671 | +€1,671 | |
| Cash at bank and in hand | 54/58 | €62,222 | €38,550 | -€23,673 | -38.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,051 | +€1,051 | |
| Total equity and liabilities | 10/49 | €68,661 | €66,271 | -€2,390 | -3.5% |
| Equity | 10/15 | €44,134 | €59,383 | +€15,249 | +34.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,134 | €58,383 | +€15,249 | +35.4% |
| Distributable reserves | 133 | €43,134 | €58,383 | +€15,249 | +35.4% |
| Amounts payable | 17/49 | €24,527 | €6,888 | -€17,639 | -71.9% |
| Amounts payable within one year | 42/48 | €24,527 | €6,888 | -€17,639 | -71.9% |
| Trade debts | 44 | €435 | €1,847 | +€1,412 | +324.6% |
| Suppliers | 440/4 | €435 | €1,847 | +€1,412 | +324.6% |
| Taxes, remuneration and social security | 45 | €22,943 | €4,031 | -€18,912 | -82.4% |
| Taxes | 450/3 | €22,943 | €4,031 | -€18,912 | -82.4% |
| Other amounts payable | 47/48 | €1,150 | €1,010 | -€139 | -12.1% |
| Other operating charges | 640/8 | €582 | €1,172 | +€590 | +101.3% |
| Gross operating margin | 9900 | €29,416 | €21,336 | -€8,080 | -27.5% |
| Operating profit (loss) | 9901 | €28,834 | €20,165 | -€8,670 | -30.1% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100.0% |
| Financial charges | 65/66B | €1,263 | €885 | -€377 | -29.9% |
| Recurring financial charges | 65 | €1,263 | €885 | -€377 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €27,597 | €19,280 | -€8,317 | -30.1% |
| Income taxes | 67/77 | €6,253 | €4,031 | -€2,223 | -35.5% |
| Profit (loss) for the period | 9904 | €21,343 | €15,249 | -€6,094 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,343 | €15,249 | -€6,094 | -28.6% |
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 5 October 2026 via checked.be.