DIGITAL ROOT: 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 ROOT
Largest movements
- Receivables within one year -€10,896
down €10,896 (-13.1%), from €83,386 to €72,490
of which Trade receivables: -€15,518
- Tangible fixed assets -€7,895
down €7,895 (-72.5%), from €10,897 to €3,001
- Cash +€5,053
up €5,053 (+39.1%), from €12,938 to €17,991
mainly Net result for the year (+€24,792) and Trade debts (+€18,006)
- Deferred charges and accrued income -€1,500
no longer reported in 2025 (was €1,500)
- Other debts -€24,500
down €24,500 (-81.7%), from €30,000 to €5,500
- Trade debts +€18,006
up €18,006 (+424.3%), from €4,244 to €22,250
- Profit (loss) carried forward +€14,792
up €14,792 (+41.6%), from €35,562 to €50,354
- Tax, wage and social debts -€12,001
down €12,001 (-83.4%), from €14,393 to €2,392
of which Taxes: -€12,501
- Debts after one year -€7,987
no longer reported in 2025 (was €7,987)
- Gross operating margin +€11,765
up €11,765 (+35.2%), from €33,417 to €45,181
- Taxes +€2,473
up €2,473 (+60.8%), from €4,068 to €6,542
- Financial charges -€959
down €959 (-50.3%), from €1,907 to €948
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 | €108,721 | €93,482 | -€15,238 | -14.0% |
| Fixed assets | 21/28 | €10,897 | €3,001 | -€7,895 | -72.5% |
| Tangible fixed assets | 22/27 | €10,897 | €3,001 | -€7,895 | -72.5% |
| Furniture and vehicles | 24 | €10,897 | €3,001 | -€7,895 | -72.5% |
| Current assets | 29/58 | €97,824 | €90,481 | -€7,343 | -7.5% |
| Amounts receivable within one year | 40/41 | €83,386 | €72,490 | -€10,896 | -13.1% |
| Trade receivables | 40 | €68,007 | €52,490 | -€15,518 | -22.8% |
| Other amounts receivable | 41 | €15,379 | €20,000 | +€4,622 | +30.1% |
| Cash at bank and in hand | 54/58 | €12,938 | €17,991 | +€5,053 | +39.1% |
| Deferred charges and accrued income | 490/1 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €108,721 | €93,482 | -€15,238 | -14.0% |
| Equity | 10/15 | €40,562 | €55,354 | +€14,792 | +36.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,562 | €50,354 | +€14,792 | +41.6% |
| Amounts payable | 17/49 | €68,159 | €38,128 | -€30,031 | -44.1% |
| Amounts payable after more than one year | 17 | €7,987 | - | -€7,987 | |
| Financial debts | 170/4 | €7,987 | - | -€7,987 | |
| Amounts payable within one year | 42/48 | €60,172 | €38,128 | -€22,044 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €11,535 | €7,987 | -€3,548 | -30.8% |
| Trade debts | 44 | €4,244 | €22,250 | +€18,006 | +424.3% |
| Suppliers | 440/4 | €4,244 | €22,250 | +€18,006 | +424.3% |
| Taxes, remuneration and social security | 45 | €14,393 | €2,392 | -€12,001 | -83.4% |
| Taxes | 450/3 | €13,893 | €1,392 | -€12,501 | -90.0% |
| Remuneration and social security | 454/9 | €500 | €1,000 | +€500 | +100.0% |
| Other amounts payable | 47/48 | €30,000 | €5,500 | -€24,500 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,306 | €11,621 | +€316 | +2.8% |
| Other operating charges | 640/8 | €1,344 | €1,278 | -€66 | -4.9% |
| Gross operating margin | 9900 | €33,417 | €45,181 | +€11,765 | +35.2% |
| Operating profit (loss) | 9901 | €20,767 | €32,282 | +€11,515 | +55.4% |
| Financial charges | 65/66B | €1,907 | €948 | -€959 | -50.3% |
| Recurring financial charges | 65 | €1,907 | €948 | -€959 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €18,860 | €31,334 | +€12,474 | +66.1% |
| Income taxes | 67/77 | €4,068 | €6,542 | +€2,473 | +60.8% |
| Profit (loss) for the period | 9904 | €14,792 | €24,792 | +€10,001 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,792 | €24,792 | +€10,001 | +67.6% |
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 1 October 2026 via checked.be.