DigitalBuff: 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.
DigitalBuff
Largest movements
- Cash +€41,172
up €41,172 (+50.7%), from €81,140 to €122,312
mainly Current investments (+€40,000) and Net result for the year (+€36,798)
- Current investments -€40,000
down €40,000 (-57.4%), from €69,658 to €29,658
- Receivables within one year -€34,115
down €34,115 (-72.8%), from €46,889 to €12,774
of which Trade receivables: -€36,515
- Tangible fixed assets -€8,182
down €8,182 (-28.7%), from €28,508 to €20,326
of which Furniture and vehicles: -€7,849
- Trade debts -€35,624
down €35,624 (-99.1%), from €35,948 to €325
of which Bills of exchange payable: -€35,648
- Reserves +€16,798
up €16,798 (+13.3%), from €125,844 to €142,642
- Other debts -€15,680
down €15,680 (-43.9%), from €35,680 to €20,000
- Tax, wage and social debts -€11,868
no longer reported in 2025 (was €11,868)
- Accrued charges and deferred income +€5,198
new in 2025: €5,198
- Gross operating margin -€37,695
down €37,695 (-39.2%), from €96,263 to €58,568
- Taxes -€8,431
down €8,431 (-42.3%), from €19,916 to €11,486
- Financial income +€991
up €991 (+189%), from €524 to €1,515
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,940 | €186,765 | -€41,175 | -18.1% |
| Fixed assets | 21/28 | €28,508 | €20,326 | -€8,182 | -28.7% |
| Tangible fixed assets | 22/27 | €28,508 | €20,326 | -€8,182 | -28.7% |
| Plant, machinery and equipment | 23 | €722 | €389 | -€333 | -46.1% |
| Furniture and vehicles | 24 | €27,786 | €19,937 | -€7,849 | -28.2% |
| Current assets | 29/58 | €199,432 | €166,439 | -€32,993 | -16.5% |
| Amounts receivable within one year | 40/41 | €46,889 | €12,774 | -€34,115 | -72.8% |
| Trade receivables | 40 | €46,673 | €10,158 | -€36,515 | -78.2% |
| Other amounts receivable | 41 | €216 | €2,616 | +€2,400 | +1,108% |
| Current investments | 50/53 | €69,658 | €29,658 | -€40,000 | -57.4% |
| Cash at bank and in hand | 54/58 | €81,140 | €122,312 | +€41,172 | +50.7% |
| Deferred charges and accrued income | 490/1 | €1,745 | €1,695 | -€50 | -2.9% |
| Total equity and liabilities | 10/49 | €227,940 | €186,765 | -€41,175 | -18.1% |
| Equity | 10/15 | €144,444 | €161,242 | +€16,798 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,844 | €142,642 | +€16,798 | +13.3% |
| Distributable reserves | 133 | €125,844 | €142,642 | +€16,798 | +13.3% |
| Amounts payable | 17/49 | €83,496 | €25,523 | -€57,973 | -69.4% |
| Amounts payable within one year | 42/48 | €83,496 | €20,325 | -€63,171 | -75.7% |
| Trade debts | 44 | €35,948 | €325 | -€35,624 | -99.1% |
| Suppliers | 440/4 | €301 | €325 | +€24 | +7.9% |
| Bills of exchange payable | 441 | €35,648 | - | -€35,648 | |
| Taxes, remuneration and social security | 45 | €11,868 | - | -€11,868 | |
| Taxes | 450/3 | €11,868 | - | -€11,868 | |
| Other amounts payable | 47/48 | €35,680 | €20,000 | -€15,680 | -43.9% |
| Accrued charges and deferred income | 492/3 | - | €5,198 | +€5,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,682 | €11,239 | +€557 | +5.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €96,263 | €58,568 | -€37,695 | -39.2% |
| Operating profit (loss) | 9901 | €85,193 | €46,930 | -€38,264 | -44.9% |
| Financial income | 75/76B | €524 | €1,515 | +€991 | +189% |
| Recurring financial income | 75 | €524 | €1,515 | +€991 | +189% |
| Financial charges | 65/66B | €741 | €161 | -€579 | -78.2% |
| Recurring financial charges | 65 | €741 | €161 | -€579 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €84,977 | €48,284 | -€36,693 | -43.2% |
| Income taxes | 67/77 | €19,916 | €11,486 | -€8,431 | -42.3% |
| Profit (loss) for the period | 9904 | €65,061 | €36,798 | -€28,263 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,061 | €36,798 | -€28,263 | -43.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.