DIGITAL UNITY: 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 UNITY
Largest movements
- Cash -€112,707
down €112,707 (-72.4%), from €155,574 to €42,867
mainly Net result for the year (-€55,196) and Tax, wage and social debts (-€35,951)
- Receivables within one year +€13,868
up €13,868 (+15.0%), from €92,647 to €106,514
of which Trade receivables: +€25,972
- Deferred charges and accrued income -€11,862
down €11,862 (-80.1%), from €14,806 to €2,944
- Profit (loss) carried forward -€55,196
down €55,196 (-457%), from -€12,079 to -€67,275
- Tax, wage and social debts -€35,951
down €35,951 (-22.8%), from €157,359 to €121,408
of which Remuneration and social security: -€37,788
- Other debts -€27,181
down €27,181 (-99.2%), from €27,395 to €214
- Trade debts +€4,035
up €4,035 (+8.2%), from €49,007 to €53,041
- Gross operating margin -€45,584
down €45,584 (-6.5%), from €705,154 to €659,571
- Financial charges +€13,811
up €13,811 (+95.7%), from €14,424 to €28,234
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.
Derived cash bridge
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 | €288,464 | €175,660 | -€112,804 | -39.1% |
| Fixed assets | 21/28 | €25,438 | €23,335 | -€2,103 | -8.3% |
| Tangible fixed assets | 22/27 | €25,413 | €23,310 | -€2,103 | -8.3% |
| Plant, machinery and equipment | 23 | €2,668 | €1,938 | -€730 | -27.4% |
| Furniture and vehicles | 24 | €22,744 | €21,371 | -€1,373 | -6.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €263,027 | €152,325 | -€110,701 | -42.1% |
| Amounts receivable within one year | 40/41 | €92,647 | €106,514 | +€13,868 | +15.0% |
| Trade receivables | 40 | €80,146 | €106,119 | +€25,972 | +32.4% |
| Other amounts receivable | 41 | €12,501 | €396 | -€12,105 | -96.8% |
| Cash at bank and in hand | 54/58 | €155,574 | €42,867 | -€112,707 | -72.4% |
| Deferred charges and accrued income | 490/1 | €14,806 | €2,944 | -€11,862 | -80.1% |
| Total equity and liabilities | 10/49 | €288,464 | €175,660 | -€112,804 | -39.1% |
| Equity | 10/15 | €54,703 | -€492 | -€55,196 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,582 | €60,582 | = | 0.0% |
| Distributable reserves | 133 | €60,582 | €60,582 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,079 | -€67,275 | -€55,196 | -457% |
| Amounts payable | 17/49 | €233,761 | €176,152 | -€57,609 | -24.6% |
| Amounts payable within one year | 42/48 | €233,761 | €174,663 | -€59,098 | -25.3% |
| Trade debts | 44 | €49,007 | €53,041 | +€4,035 | +8.2% |
| Suppliers | 440/4 | €49,007 | €53,041 | +€4,035 | +8.2% |
| Taxes, remuneration and social security | 45 | €157,359 | €121,408 | -€35,951 | -22.8% |
| Taxes | 450/3 | €47,689 | €49,526 | +€1,837 | +3.9% |
| Remuneration and social security | 454/9 | €109,670 | €71,881 | -€37,788 | -34.5% |
| Other amounts payable | 47/48 | €27,395 | €214 | -€27,181 | -99.2% |
| Accrued charges and deferred income | 492/3 | - | €1,489 | +€1,489 | |
| Remuneration, social security and pensions | 62 | €675,985 | €671,463 | -€4,523 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,684 | €5,889 | -€2,795 | -32.2% |
| Other operating charges | 640/8 | €3,781 | €1,808 | -€1,972 | -52.2% |
| Non-recurring operating charges | 66A | - | €4,370 | +€4,370 | |
| Gross operating margin | 9900 | €705,154 | €659,571 | -€45,584 | -6.5% |
| Operating profit (loss) | 9901 | €16,704 | -€23,959 | -€40,663 | |
| Financial income | 75/76B | €40 | €2,096 | +€2,056 | +5,133% |
| Recurring financial income | 75 | €40 | €2,096 | +€2,056 | +5,133% |
| Financial charges | 65/66B | €14,424 | €28,234 | +€13,811 | +95.7% |
| Recurring financial charges | 65 | €14,424 | €28,234 | +€13,811 | +95.7% |
| Profit (loss) for the period before taxes | 9903 | €2,320 | -€50,098 | -€52,418 | |
| Income taxes | 67/77 | €9,580 | €5,098 | -€4,482 | -46.8% |
| Profit (loss) for the period | 9904 | -€7,259 | -€55,196 | -€47,936 | -660% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,259 | -€55,196 | -€47,936 | -660% |
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 27 October 2026 via checked.be.