DIGITAL TOUCH: 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 TOUCH
Largest movements
- Receivables within one year +€60,255
up €60,255 (+64.6%), from €93,296 to €153,551
of which Other amounts receivable: +€63,630
- Cash +€6,847
up €6,847 (+4475.2%), from €153 to €7,000
mainly Net result for the year (+€38,993) and Tax, wage and social debts (+€26,004)
- Reserves +€38,994
up €38,994 (+28.8%), from €135,623 to €174,617
- Tax, wage and social debts +€26,004
up €26,004 (+57.9%), from €44,948 to €70,952
- Trade debts +€3,777
up €3,777 (+103.3%), from €3,658 to €7,435
- Gross operating margin -€9,418
down €9,418 (-14.9%), from €63,226 to €53,808
- Financial income +€1,975
up €1,975 (+39.9%), from €4,949 to €6,924
- Taxes -€1,834
down €1,834 (-10.1%), from €18,090 to €16,256
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 | €185,729 | €254,504 | +€68,775 | +37.0% |
| Fixed assets | 21/28 | €1,280 | €1,146 | -€134 | -10.5% |
| Intangible fixed assets | 21 | €249 | €0 | -€249 | -100.0% |
| Tangible fixed assets | 22/27 | €1,031 | €1,146 | +€115 | +11.2% |
| Furniture and vehicles | 24 | €1,031 | €1,146 | +€115 | +11.2% |
| Current assets | 29/58 | €184,449 | €253,358 | +€68,909 | +37.4% |
| Amounts receivable after more than one year | 29 | €91,000 | €91,000 | = | 0.0% |
| Other amounts receivable | 291 | €91,000 | €91,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,296 | €153,551 | +€60,255 | +64.6% |
| Trade receivables | 40 | €32,531 | €29,156 | -€3,375 | -10.4% |
| Other amounts receivable | 41 | €60,765 | €124,395 | +€63,630 | +104.7% |
| Cash at bank and in hand | 54/58 | €153 | €7,000 | +€6,847 | +4475.2% |
| Deferred charges and accrued income | 490/1 | - | €1,807 | +€1,807 | |
| Total equity and liabilities | 10/49 | €185,729 | €254,504 | +€68,775 | +37.0% |
| Equity | 10/15 | €137,123 | €176,117 | +€38,994 | +28.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €135,623 | €174,617 | +€38,994 | +28.8% |
| Distributable reserves | 133 | €135,623 | €174,617 | +€38,994 | +28.8% |
| Amounts payable | 17/49 | €48,606 | €78,387 | +€29,781 | +61.3% |
| Amounts payable within one year | 42/48 | €48,606 | €78,387 | +€29,781 | +61.3% |
| Trade debts | 44 | €3,658 | €7,435 | +€3,777 | +103.3% |
| Suppliers | 440/4 | €3,658 | €7,435 | +€3,777 | +103.3% |
| Taxes, remuneration and social security | 45 | €44,948 | €70,952 | +€26,004 | +57.9% |
| Taxes | 450/3 | €44,948 | €70,952 | +€26,004 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €1,178 | -€154 | -11.6% |
| Other operating charges | 640/8 | €739 | €673 | -€66 | -8.9% |
| Gross operating margin | 9900 | €63,226 | €53,808 | -€9,418 | -14.9% |
| Operating profit (loss) | 9901 | €61,155 | €51,957 | -€9,198 | -15.0% |
| Financial income | 75/76B | €4,949 | €6,924 | +€1,975 | +39.9% |
| Recurring financial income | 75 | €4,949 | €6,924 | +€1,975 | +39.9% |
| Financial charges | 65/66B | €3,250 | €3,632 | +€382 | +11.8% |
| Recurring financial charges | 65 | €3,250 | €3,632 | +€382 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €62,854 | €55,249 | -€7,605 | -12.1% |
| Income taxes | 67/77 | €18,090 | €16,256 | -€1,834 | -10.1% |
| Profit (loss) for the period | 9904 | €44,764 | €38,993 | -€5,771 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,764 | €38,993 | -€5,771 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.