DIGITAL SERENITY: 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 SERENITY
Largest movements
- Cash +€24,899
up €24,899 (+113.8%), from €21,883 to €46,783
mainly Net result for the year (+€24,080) and Tax, wage and social debts (+€5,282)
- Receivables within one year +€1,337
up €1,337 (+3.2%), from €42,185 to €43,521
of which Other amounts receivable: +€18,353
- Deferred charges and accrued income +€1,044
up €1,044 (+80.7%), from €1,294 to €2,338
- Profit (loss) carried forward +€24,080
up €24,080 (+46.8%), from €51,450 to €75,530
- Tax, wage and social debts +€5,282
up €5,282 (+42.2%), from €12,504 to €17,786
- Trade debts -€2,562
down €2,562 (-63.5%), from €4,032 to €1,470
- Gross operating margin +€15,312
up €15,312 (+89.2%), from €17,161 to €32,473
- Taxes +€4,063
up €4,063 (+98.8%), from €4,114 to €8,177
- Financial income +€1,329
up €1,329 (+2364.7%), from €56 to €1,385
- Other operating charges +€492
up €492 (+127.1%), from €387 to €880
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 | €68,986 | €95,786 | +€26,801 | +38.8% |
| Fixed assets | 21/28 | €3,624 | €3,144 | -€480 | -13.2% |
| Tangible fixed assets | 22/27 | €3,530 | €3,051 | -€480 | -13.6% |
| Furniture and vehicles | 24 | €3,530 | €3,051 | -€480 | -13.6% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €65,362 | €92,642 | +€27,280 | +41.7% |
| Amounts receivable within one year | 40/41 | €42,185 | €43,521 | +€1,337 | +3.2% |
| Trade receivables | 40 | €36,981 | €19,965 | -€17,016 | -46.0% |
| Other amounts receivable | 41 | €5,204 | €23,556 | +€18,353 | +352.7% |
| Cash at bank and in hand | 54/58 | €21,883 | €46,783 | +€24,899 | +113.8% |
| Deferred charges and accrued income | 490/1 | €1,294 | €2,338 | +€1,044 | +80.7% |
| Total equity and liabilities | 10/49 | €68,986 | €95,786 | +€26,801 | +38.8% |
| Equity | 10/15 | €52,450 | €76,530 | +€24,080 | +45.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,450 | €75,530 | +€24,080 | +46.8% |
| Amounts payable | 17/49 | €16,536 | €19,256 | +€2,720 | +16.5% |
| Amounts payable within one year | 42/48 | €16,536 | €19,256 | +€2,720 | +16.5% |
| Trade debts | 44 | €4,032 | €1,470 | -€2,562 | -63.5% |
| Suppliers | 440/4 | €4,032 | €1,470 | -€2,562 | -63.5% |
| Taxes, remuneration and social security | 45 | €12,504 | €17,786 | +€5,282 | +42.2% |
| Taxes | 450/3 | €12,504 | €17,786 | +€5,282 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €480 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €880 | +€492 | +127.1% |
| Gross operating margin | 9900 | €17,161 | €32,473 | +€15,312 | +89.2% |
| Operating profit (loss) | 9901 | €16,294 | €31,114 | +€14,819 | +90.9% |
| Financial income | 75/76B | €56 | €1,385 | +€1,329 | +2364.7% |
| Recurring financial income | 75 | €56 | €1,385 | +€1,329 | +2364.7% |
| Financial charges | 65/66B | €232 | €242 | +€10 | +4.4% |
| Recurring financial charges | 65 | €232 | €242 | +€10 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €16,119 | €32,257 | +€16,138 | +100.1% |
| Income taxes | 67/77 | €4,114 | €8,177 | +€4,063 | +98.8% |
| Profit (loss) for the period | 9904 | €12,005 | €24,080 | +€12,075 | +100.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,005 | €24,080 | +€12,075 | +100.6% |
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 9 October 2026 via checked.be.