DigitalB: 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.
DigitalB
Largest movements
- Cash -€30,776
down €30,776 (-49.2%), from €62,491 to €31,715
mainly Net result for the year (-€14,197) and Tax, wage and social debts (-€10,280)
- Receivables within one year +€9,966
up €9,966 (+281.4%), from €3,542 to €13,508
of which Other amounts receivable: +€12,530
- Tangible fixed assets -€3,608
down €3,608 (-38.4%), from €9,402 to €5,795
- Profit (loss) carried forward -€14,197
down €14,197 (-29.0%), from €48,965 to €34,768
- Tax, wage and social debts -€10,280
down €10,280 (-45.6%), from €22,530 to €12,250
- Gross operating margin -€70,810
down €70,810, from €60,816 to -€9,994
- Taxes -€12,250
no longer reported in 2024 (was €12,250)
- Financial income -€2,260
down €2,260 (-93.1%), from €2,429 to €169
- Depreciation +€2,025
up €2,025 (+102.8%), from €1,969 to €3,994
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 | €75,822 | €51,018 | -€24,804 | -32.7% |
| Formation expenses | 20 | €386 | €0 | -€386 | -100.0% |
| Fixed assets | 21/28 | €9,402 | €5,795 | -€3,608 | -38.4% |
| Tangible fixed assets | 22/27 | €9,402 | €5,795 | -€3,608 | -38.4% |
| Plant, machinery and equipment | 23 | €9,402 | €5,795 | -€3,608 | -38.4% |
| Current assets | 29/58 | €66,033 | €45,223 | -€20,810 | -31.5% |
| Amounts receivable within one year | 40/41 | €3,542 | €13,508 | +€9,966 | +281.4% |
| Trade receivables | 40 | €2,564 | - | -€2,564 | |
| Other amounts receivable | 41 | €978 | €13,508 | +€12,530 | +1280.9% |
| Cash at bank and in hand | 54/58 | €62,491 | €31,715 | -€30,776 | -49.2% |
| Total equity and liabilities | 10/49 | €75,822 | €51,018 | -€24,804 | -32.7% |
| Equity | 10/15 | €52,965 | €38,768 | -€14,197 | -26.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,965 | €34,768 | -€14,197 | -29.0% |
| Amounts payable | 17/49 | €22,857 | €12,250 | -€10,607 | -46.4% |
| Amounts payable within one year | 42/48 | €22,857 | €12,250 | -€10,607 | -46.4% |
| Trade debts | 44 | €327 | - | -€327 | |
| Suppliers | 440/4 | €327 | - | -€327 | |
| Taxes, remuneration and social security | 45 | €22,530 | €12,250 | -€10,280 | -45.6% |
| Taxes | 450/3 | €22,530 | €12,250 | -€10,280 | -45.6% |
| Remuneration, social security and pensions | 62 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,969 | €3,994 | +€2,025 | +102.8% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €60,816 | -€9,994 | -€70,810 | |
| Operating profit (loss) | 9901 | €58,786 | -€13,988 | -€72,773 | |
| Financial income | 75/76B | €2,429 | €169 | -€2,260 | -93.1% |
| Recurring financial income | 75 | €2,429 | €169 | -€2,260 | -93.1% |
| Financial charges | 65/66B | - | €378 | +€378 | |
| Recurring financial charges | 65 | - | €378 | +€378 | |
| Profit (loss) for the period before taxes | 9903 | €61,215 | -€14,197 | -€75,411 | |
| Income taxes | 67/77 | €12,250 | - | -€12,250 | |
| Profit (loss) for the period | 9904 | €48,965 | -€14,197 | -€63,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,965 | -€14,197 | -€63,161 |
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 29 September 2026 via checked.be.