DIGITAL-SYS: 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.
What changed
DIGITAL-SYS
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€64,000
2024 · €63,068+€932
Equity
€218,020
2024 · €217,020+€1,000
Cash
€84,810
2024 · €84,810
Balance sheet total
€349,890
2024 · €348,890+€1,000
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€63,068
Gross operating margin
+€1,000
Depreciation
-€68
Result 2025
€64,000
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.
From operations
+€72,947
Investment
-€9,947
Financing
-€63,000
Cash 2024
€84,810
From operations (derived)
+€72,947
Net result for the year
+€64,000
Depreciation
+€9,947
Receivables within one year
-€1,000
Investment (derived)
-€9,947
Investment in fixed assets (net)
-€9,947
Financing
-€63,000
Contributions, distributions and other
-€63,000
Cash 2025
€84,810
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,890 | €349,890 | +€1,000 | +0.3% |
| Fixed assets | 21/28 | €28,820 | €28,820 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,195 | €27,195 | = | 0.0% |
| Plant, machinery and equipment | 23 | €22,944 | €22,944 | = | 0.0% |
| Furniture and vehicles | 24 | €2,650 | €2,650 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,602 | €1,602 | = | 0.0% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €320,070 | €321,070 | +€1,000 | +0.3% |
| Stocks and contracts in progress | 3 | €103,606 | €103,606 | = | 0.0% |
| Stocks | 30/36 | €103,606 | €103,606 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €129,714 | €130,714 | +€1,000 | +0.8% |
| Trade receivables | 40 | €110,402 | €111,402 | +€1,000 | +0.9% |
| Other amounts receivable | 41 | €19,311 | €19,311 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,810 | €84,810 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,940 | €1,940 | = | 0.0% |
| Total equity and liabilities | 10/49 | €348,890 | €349,890 | +€1,000 | +0.3% |
| Equity | 10/15 | €217,020 | €218,020 | +€1,000 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,360 | €204,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €202,500 | €202,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311 | €1,311 | +€1,000 | +321.9% |
| Investment grants | 15 | €6,149 | €6,149 | = | 0.0% |
| Amounts payable | 17/49 | €131,870 | €131,870 | = | 0.0% |
| Amounts payable after more than one year | 17 | €10,808 | €10,808 | = | 0.0% |
| Financial debts | 170/4 | €10,808 | €10,808 | = | 0.0% |
| Amounts payable within one year | 42/48 | €121,062 | €121,062 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €5,849 | €5,849 | = | 0.0% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €11,231 | €11,231 | = | 0.0% |
| Suppliers | 440/4 | €11,231 | €11,231 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €43,982 | €43,982 | = | 0.0% |
| Taxes | 450/3 | €28,416 | €28,416 | = | 0.0% |
| Remuneration and social security | 454/9 | €15,566 | €15,566 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €106,693 | €106,693 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,879 | €9,947 | +€68 | +0.7% |
| Other operating charges | 640/8 | €2,773 | €2,773 | = | 0.0% |
| Gross operating margin | 9900 | €209,227 | €210,227 | +€1,000 | +0.5% |
| Operating profit (loss) | 9901 | €89,883 | €90,815 | +€932 | +1.0% |
| Financial income | 75/76B | €9,355 | €9,355 | = | 0.0% |
| Recurring financial income | 75 | €9,355 | €9,355 | = | 0.0% |
| Financial charges | 65/66B | €14,988 | €14,988 | = | 0.0% |
| Recurring financial charges | 65 | €14,988 | €14,988 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €84,251 | €85,183 | +€932 | +1.1% |
| Income taxes | 67/77 | €21,183 | €21,183 | = | 0.0% |
| Profit (loss) for the period | 9904 | €63,068 | €64,000 | +€932 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,068 | €64,000 | +€932 | +1.5% |
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 30 September 2026 via checked.be.