DIGITAL PEPPER: 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 PEPPER
Largest movements
- Cash +€47,797
up €47,797 (+52.1%), from €91,823 to €139,620
mainly Net result for the year (+€34,378) and Trade debts (+€23,918)
- Receivables within one year +€13,273
up €13,273 (+18.1%), from €73,169 to €86,443
of which Trade receivables: +€9,320
- Intangible fixed assets -€4,085
down €4,085 (-78.7%), from €5,190 to €1,105
- Trade debts +€23,918
up €23,918 (+111%), from €21,582 to €45,500
- Reserves +€21,050
up €21,050 (+37.2%), from €56,590 to €77,640
of which Tax-exempt reserves: +€21,050
- Profit (loss) carried forward +€13,328
up €13,328 (+15.6%), from €85,433 to €98,761
- Gross operating margin +€51,421
up €51,421, from -€9,864 to €41,557
- Taxes +€5,499
up €5,499 (+5,272%), from €104 to €5,603
- Depreciation -€2,865
down €2,865 (-41.2%), from €6,950 to €4,085
- Financial income +€1,572
up €1,572 (+62.4%), from €2,519 to €4,091
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 | €170,182 | €228,898 | +€58,716 | +34.5% |
| Fixed assets | 21/28 | €5,190 | €1,105 | -€4,085 | -78.7% |
| Intangible fixed assets | 21 | €5,190 | €1,105 | -€4,085 | -78.7% |
| Current assets | 29/58 | €164,992 | €227,793 | +€62,801 | +38.1% |
| Amounts receivable within one year | 40/41 | €73,169 | €86,443 | +€13,273 | +18.1% |
| Trade receivables | 40 | €13,106 | €22,426 | +€9,320 | +71.1% |
| Other amounts receivable | 41 | €60,063 | €64,017 | +€3,954 | +6.6% |
| Cash at bank and in hand | 54/58 | €91,823 | €139,620 | +€47,797 | +52.1% |
| Deferred charges and accrued income | 490/1 | - | €1,730 | +€1,730 | |
| Total equity and liabilities | 10/49 | €170,182 | €228,898 | +€58,716 | +34.5% |
| Equity | 10/15 | €148,223 | €182,601 | +€34,378 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,590 | €77,640 | +€21,050 | +37.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,730 | €75,780 | +€21,050 | +38.5% |
| Profit (loss) carried forward | 14 | €85,433 | €98,761 | +€13,328 | +15.6% |
| Amounts payable | 17/49 | €21,959 | €46,296 | +€24,338 | +111% |
| Amounts payable within one year | 42/48 | €21,959 | €46,296 | +€24,338 | +111% |
| Trade debts | 44 | €21,582 | €45,500 | +€23,918 | +111% |
| Suppliers | 440/4 | €21,582 | €45,500 | +€23,918 | +111% |
| Advances received on contracts in progress | 46 | €229 | €229 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €567 | +€567 | |
| Taxes | 450/3 | - | €567 | +€567 | |
| Other amounts payable | 47/48 | €147 | - | -€147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,950 | €4,085 | -€2,865 | -41.2% |
| Other operating charges | 640/8 | €665 | €968 | +€303 | +45.5% |
| Gross operating margin | 9900 | -€9,864 | €41,557 | +€51,421 | |
| Operating profit (loss) | 9901 | -€17,479 | €36,504 | +€53,983 | |
| Financial income | 75/76B | €2,519 | €4,091 | +€1,572 | +62.4% |
| Recurring financial income | 75 | €2,519 | €4,091 | +€1,572 | +62.4% |
| Financial charges | 65/66B | €460 | €613 | +€154 | +33.4% |
| Recurring financial charges | 65 | €460 | €613 | +€154 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,420 | €39,982 | +€55,402 | |
| Income taxes | 67/77 | €104 | €5,603 | +€5,499 | +5,272% |
| Profit (loss) for the period | 9904 | -€15,524 | €34,378 | +€49,903 | |
| Transfer to tax-exempt reserves | 689 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,524 | €13,328 | +€28,853 |
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.