DIGITAL8: 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.
DIGITAL8
Largest movements
- Cash +€454,314
up €454,314 (+1,178%), from €38,577 to €492,891
mainly Net result for the year (+€513,216) and Tax, wage and social debts (+€218,811)
- Receivables after one year +€207,000
new in 2024: €207,000
- Receivables within one year -€61,628
down €61,628 (-83.9%), from €73,495 to €11,867
of which Trade receivables: -€55,132
- Deferred charges and accrued income +€21,183
new in 2024: €21,183
- Tangible fixed assets -€20,741
down €20,741 (-4.9%), from €423,282 to €402,541
of which Land and buildings: -€23,711
- Profit (loss) carried forward +€336,746
up €336,746 (+967%), from €34,830 to €371,575
- Tax, wage and social debts +€218,811
up €218,811 (+1,293%), from €16,926 to €235,737
- Trade debts +€51,709
up €51,709 (+299%), from €17,265 to €68,974
- Debts after one year -€17,882
down €17,882 (-4.6%), from €385,984 to €368,102
of which Financial debts: -€17,882
- Gross operating margin +€614,896
up €614,896 (+500%), from €122,998 to €737,894
- Taxes +€172,713
up €172,713 (+1,023%), from €16,887 to €189,600
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 | €535,354 | €1,135,483 | +€600,128 | +112% |
| Fixed assets | 21/28 | €423,282 | €402,541 | -€20,741 | -4.9% |
| Tangible fixed assets | 22/27 | €423,282 | €402,541 | -€20,741 | -4.9% |
| Land and buildings | 22 | €405,321 | €381,610 | -€23,711 | -5.8% |
| Furniture and vehicles | 24 | €2,915 | €7,530 | +€4,616 | +158% |
| Other tangible fixed assets | 26 | €15,047 | €13,402 | -€1,645 | -10.9% |
| Current assets | 29/58 | €112,072 | €732,941 | +€620,869 | +554% |
| Amounts receivable after more than one year | 29 | - | €207,000 | +€207,000 | |
| Other amounts receivable | 291 | - | €207,000 | +€207,000 | |
| Amounts receivable within one year | 40/41 | €73,495 | €11,867 | -€61,628 | -83.9% |
| Trade receivables | 40 | €66,999 | €11,867 | -€55,132 | -82.3% |
| Other amounts receivable | 41 | €6,496 | - | -€6,496 | |
| Cash at bank and in hand | 54/58 | €38,577 | €492,891 | +€454,314 | +1,178% |
| Deferred charges and accrued income | 490/1 | - | €21,183 | +€21,183 | |
| Total equity and liabilities | 10/49 | €535,354 | €1,135,483 | +€600,128 | +112% |
| Equity | 10/15 | €53,430 | €390,175 | +€336,746 | +630% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,830 | €371,575 | +€336,746 | +967% |
| Amounts payable | 17/49 | €481,925 | €745,307 | +€263,383 | +54.7% |
| Amounts payable after more than one year | 17 | €385,984 | €368,102 | -€17,882 | -4.6% |
| Financial debts | 170/4 | €376,084 | €358,202 | -€17,882 | -4.8% |
| Other amounts payable | 178/9 | €9,900 | €9,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,941 | €372,183 | +€276,242 | +288% |
| Current portion of amounts payable after more than one year | 42 | €17,334 | €17,882 | +€547 | +3.2% |
| Trade debts | 44 | €17,265 | €68,974 | +€51,709 | +299% |
| Suppliers | 440/4 | €17,265 | €68,974 | +€51,709 | +299% |
| Taxes, remuneration and social security | 45 | €16,926 | €235,737 | +€218,811 | +1,293% |
| Taxes | 450/3 | €16,926 | €235,737 | +€218,811 | +1,293% |
| Other amounts payable | 47/48 | €44,416 | €49,591 | +€5,175 | +11.7% |
| Accrued charges and deferred income | 492/3 | - | €5,022 | +€5,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,680 | €27,238 | +€558 | +2.1% |
| Other operating charges | 640/8 | €1,677 | €598 | -€1,079 | -64.3% |
| Non-recurring operating charges | 66A | €127 | - | -€127 | |
| Gross operating margin | 9900 | €122,998 | €737,894 | +€614,896 | +500% |
| Operating profit (loss) | 9901 | €94,514 | €710,058 | +€615,544 | +651% |
| Financial income | 75/76B | - | €6,210 | +€6,210 | |
| Recurring financial income | 75 | - | €6,210 | +€6,210 | |
| Financial charges | 65/66B | €14,087 | €13,452 | -€635 | -4.5% |
| Recurring financial charges | 65 | €14,087 | €13,452 | -€635 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €80,427 | €702,816 | +€622,390 | +774% |
| Income taxes | 67/77 | €16,887 | €189,600 | +€172,713 | +1,023% |
| Profit (loss) for the period | 9904 | €63,540 | €513,216 | +€449,677 | +708% |
| Profit (loss) for the period to be appropriated | 9905 | €63,540 | €513,216 | +€449,677 | +708% |
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 14 October 2026 via checked.be.