DIGITAL SPIRIT: 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 SPIRIT
Largest movements
- Cash -€42,560
down €42,560 (-89.5%), from €47,538 to €4,978
mainly Receivables within one year (-€40,407) and Trade debts (-€2,910)
- Receivables within one year +€40,407
up €40,407 (+172%), from €23,442 to €63,849
of which Other amounts receivable: +€20,381
- Tangible fixed assets +€1,228
up €1,228 (+55.0%), from €2,233 to €3,461
- Tax, wage and social debts +€3,676
up €3,676 (+24.5%), from €15,000 to €18,676
- Trade debts -€2,910
down €2,910 (-81.1%), from €3,589 to €679
- Profit (loss) carried forward -€1,691
down €1,691 (-3.2%), from €52,625 to €50,933
- Gross operating margin -€67,820
down €67,820 (-99.5%), from €68,180 to €359
- Taxes -€13,500
no longer reported in 2025 (was €13,500)
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 | €73,213 | €72,288 | -€926 | -1.3% |
| Fixed assets | 21/28 | €2,233 | €3,461 | +€1,228 | +55.0% |
| Tangible fixed assets | 22/27 | €2,233 | €3,461 | +€1,228 | +55.0% |
| Furniture and vehicles | 24 | €2,233 | €3,461 | +€1,228 | +55.0% |
| Current assets | 29/58 | €70,980 | €68,827 | -€2,153 | -3.0% |
| Amounts receivable within one year | 40/41 | €23,442 | €63,849 | +€40,407 | +172% |
| Trade receivables | 40 | - | €20,026 | +€20,026 | |
| Other amounts receivable | 41 | €23,442 | €43,823 | +€20,381 | +86.9% |
| Cash at bank and in hand | 54/58 | €47,538 | €4,978 | -€42,560 | -89.5% |
| Total equity and liabilities | 10/49 | €73,213 | €72,288 | -€926 | -1.3% |
| Equity | 10/15 | €54,625 | €52,933 | -€1,691 | -3.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €52,625 | €50,933 | -€1,691 | -3.2% |
| Amounts payable | 17/49 | €18,589 | €19,355 | +€766 | +4.1% |
| Amounts payable within one year | 42/48 | €18,589 | €19,355 | +€766 | +4.1% |
| Trade debts | 44 | €3,589 | €679 | -€2,910 | -81.1% |
| Suppliers | 440/4 | €3,589 | €679 | -€2,910 | -81.1% |
| Taxes, remuneration and social security | 45 | €15,000 | €18,676 | +€3,676 | +24.5% |
| Taxes | 450/3 | €15,000 | €18,676 | +€3,676 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €1,331 | +€441 | +49.5% |
| Other operating charges | 640/8 | €1,117 | €853 | -€264 | -23.6% |
| Gross operating margin | 9900 | €68,180 | €359 | -€67,820 | -99.5% |
| Operating profit (loss) | 9901 | €66,172 | -€1,825 | -€67,997 | |
| Financial income | 75/76B | €5 | €179 | +€174 | +3,382% |
| Recurring financial income | 75 | €5 | €179 | +€174 | +3,382% |
| Financial charges | 65/66B | €53 | €46 | -€7 | -13.5% |
| Recurring financial charges | 65 | €53 | €46 | -€7 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €66,125 | -€1,691 | -€67,816 | |
| Income taxes | 67/77 | €13,500 | - | -€13,500 | |
| Profit (loss) for the period | 9904 | €52,625 | -€1,691 | -€54,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,625 | -€1,691 | -€54,316 |
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 29 October 2026 via checked.be.