DIGITAL SQUARE: 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 SQUARE
Largest movements
- Receivables within one year -€2,210
down €2,210 (-60.0%), from €3,685 to €1,475
of which Trade receivables: -€1,769
- Intangible fixed assets -€1,891
down €1,891 (-87.7%), from €2,155 to €264
- Stocks and contracts -€1,753
down €1,753 (-3.5%), from €50,533 to €48,780
- Current portion of long-term debt -€9,058
down €9,058 (-32.3%), from €28,034 to €18,975
- Profit (loss) carried forward +€7,021
up €7,021 (+17.0%), from -€41,273 to -€34,251
- Trade debts -€4,154
down €4,154 (-39.6%), from €10,488 to €6,333
- Debts after one year -€1,071
no longer reported in 2024 (was €1,071)
- Gross operating margin +€7,544
up €7,544, from -€251 to €7,293
- Financial income +€1,438
up €1,438 (+32.9%), from €4,368 to €5,806
- Depreciation -€1,154
down €1,154 (-37.9%), from €3,045 to €1,891
- Financial charges -€814
down €814 (-17.6%), from €4,613 to €3,799
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,549 | €54,205 | -€6,344 | -10.5% |
| Fixed assets | 21/28 | €2,155 | €264 | -€1,891 | -87.7% |
| Intangible fixed assets | 21 | €2,155 | €264 | -€1,891 | -87.7% |
| Current assets | 29/58 | €58,394 | €53,941 | -€4,453 | -7.6% |
| Stocks and contracts in progress | 3 | €50,533 | €48,780 | -€1,753 | -3.5% |
| Stocks | 30/36 | €50,533 | €48,780 | -€1,753 | -3.5% |
| Amounts receivable within one year | 40/41 | €3,685 | €1,475 | -€2,210 | -60.0% |
| Trade receivables | 40 | €1,861 | €93 | -€1,769 | -95.0% |
| Other amounts receivable | 41 | €1,824 | €1,382 | -€441 | -24.2% |
| Cash at bank and in hand | 54/58 | €4,166 | €3,642 | -€524 | -12.6% |
| Deferred charges and accrued income | 490/1 | €10 | €44 | +€34 | +330.9% |
| Total equity and liabilities | 10/49 | €60,549 | €54,205 | -€6,344 | -10.5% |
| Equity | 10/15 | -€22,723 | -€15,701 | +€7,021 | +30.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,273 | -€34,251 | +€7,021 | +17.0% |
| Amounts payable | 17/49 | €83,272 | €69,907 | -€13,365 | -16.0% |
| Amounts payable after more than one year | 17 | €1,071 | - | -€1,071 | |
| Financial debts | 170/4 | €1,071 | - | -€1,071 | |
| Amounts payable within one year | 42/48 | €81,129 | €68,835 | -€12,294 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €28,034 | €18,975 | -€9,058 | -32.3% |
| Trade debts | 44 | €10,488 | €6,333 | -€4,154 | -39.6% |
| Suppliers | 440/4 | €10,488 | €6,333 | -€4,154 | -39.6% |
| Taxes, remuneration and social security | 45 | €1,313 | €1,712 | +€399 | +30.4% |
| Taxes | 450/3 | €1,313 | €1,712 | +€399 | +30.4% |
| Other amounts payable | 47/48 | €41,295 | €41,815 | +€520 | +1.3% |
| Accrued charges and deferred income | 492/3 | €1,071 | €1,071 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,045 | €1,891 | -€1,154 | -37.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€251 | €7,293 | +€7,544 | |
| Operating profit (loss) | 9901 | -€3,680 | €5,015 | +€8,695 | |
| Financial income | 75/76B | €4,368 | €5,806 | +€1,438 | +32.9% |
| Recurring financial income | 75 | €4,368 | €5,806 | +€1,438 | +32.9% |
| Financial charges | 65/66B | €4,613 | €3,799 | -€814 | -17.6% |
| Recurring financial charges | 65 | €4,613 | €3,799 | -€814 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,925 | €7,021 | +€10,946 | |
| Profit (loss) for the period | 9904 | -€3,925 | €7,021 | +€10,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,925 | €7,021 | +€10,946 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.