Digital Path Finder: 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 Path Finder
Largest movements
- Cash -€24,211
down €24,211 (-99.4%), from €24,350 to €139
mainly Receivables within one year (-€14,320) and Net result for the year (-€9,694)
- Receivables within one year +€14,320
up €14,320 (+79.8%), from €17,942 to €32,262
of which Other amounts receivable: +€8,000
- Tangible fixed assets -€1,223
down €1,223 (-65.3%), from €1,873 to €650
- Profit (loss) carried forward -€9,694
down €9,694, from €360 to -€9,334
- Current portion of long-term debt -€1,153
down €1,153 (-100%), from €1,153 to €0
- Other debts -€536
down €536 (-24.2%), from €2,216 to €1,680
- Gross operating margin -€33,895
down €33,895, from €28,391 to -€5,505
- Taxes -€7,185
down €7,185 (-97.4%), from €7,377 to €192
- Financial charges -€466
down €466 (-17.8%), from €2,616 to €2,150
- Other operating charges +€412
up €412 (+105%), from €394 to €806
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 | €44,165 | €33,232 | -€10,933 | -24.8% |
| Fixed assets | 21/28 | €1,873 | €650 | -€1,223 | -65.3% |
| Tangible fixed assets | 22/27 | €1,873 | €650 | -€1,223 | -65.3% |
| Furniture and vehicles | 24 | €1,873 | €650 | -€1,223 | -65.3% |
| Current assets | 29/58 | €42,292 | €32,582 | -€9,710 | -23.0% |
| Amounts receivable within one year | 40/41 | €17,942 | €32,262 | +€14,320 | +79.8% |
| Trade receivables | 40 | €17,937 | €24,257 | +€6,320 | +35.2% |
| Other amounts receivable | 41 | €4 | €8,004 | +€8,000 | +179,775% |
| Cash at bank and in hand | 54/58 | €24,350 | €139 | -€24,211 | -99.4% |
| Deferred charges and accrued income | 490/1 | - | €181 | +€181 | |
| Total equity and liabilities | 10/49 | €44,165 | €33,232 | -€10,933 | -24.8% |
| Equity | 10/15 | €22,141 | €12,448 | -€9,694 | -43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,782 | €16,782 | = | 0.0% |
| Distributable reserves | 133 | €16,782 | €16,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €360 | -€9,334 | -€9,694 | |
| Amounts payable | 17/49 | €22,024 | €20,784 | -€1,239 | -5.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,024 | €20,784 | -€1,239 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €1,153 | €0 | -€1,153 | -100% |
| Trade debts | 44 | €7,116 | €7,470 | +€354 | +5.0% |
| Suppliers | 440/4 | €7,116 | €7,470 | +€354 | +5.0% |
| Taxes, remuneration and social security | 45 | €11,539 | €11,634 | +€95 | +0.8% |
| Taxes | 450/3 | €11,539 | €10,634 | -€905 | -7.8% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €2,216 | €1,680 | -€536 | -24.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,223 | €1,223 | = | 0.0% |
| Other operating charges | 640/8 | €394 | €806 | +€412 | +105% |
| Gross operating margin | 9900 | €28,391 | -€5,505 | -€33,895 | |
| Operating profit (loss) | 9901 | €26,774 | -€7,533 | -€34,307 | |
| Financial income | 75/76B | - | €181 | +€181 | |
| Recurring financial income | 75 | - | €181 | +€181 | |
| Financial charges | 65/66B | €2,616 | €2,150 | -€466 | -17.8% |
| Recurring financial charges | 65 | €2,616 | €2,150 | -€466 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €24,158 | -€9,502 | -€33,660 | |
| Income taxes | 67/77 | €7,377 | €192 | -€7,185 | -97.4% |
| Profit (loss) for the period | 9904 | €16,782 | -€9,694 | -€26,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,782 | -€9,694 | -€26,475 |
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 14 October 2026 via checked.be.