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DIGITALE: 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.

What changed

DIGITALE

BE 0458.136.641
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€52,457
2024 · -€19,582-€32,875
Equity
€737,914
2024 · €790,371-€52,457
Cash
€488
2024 · €547-€59
Balance sheet total
€1.4m
2024 · €1.5m-€107,678

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€79,131

    down €79,131 (-10.5%), from €753,323 to €674,192

    of which Other amounts receivable: -€43,042

  • Tangible fixed assets -€28,610

    down €28,610 (-3.9%), from €725,279 to €696,668

    of which Land and buildings: -€27,200

Equity and liabilities
  • Profit (loss) carried forward -€41,378

    down €41,378 (-8.9%), from €464,465 to €423,087

  • Debts after one year -€33,316

    down €33,316 (-6.4%), from €517,246 to €483,930

  • Trade debts -€16,891

    down €16,891 (-36.0%), from €46,969 to €30,078

Income statement
  • Gross operating margin -€23,796

    down €23,796, from €21,357 to -€2,439

  • Depreciation +€6,847

    up €6,847 (+17.8%), from €38,569 to €45,415

  • Other operating charges +€5,574

    up €5,574 (+1439.0%), from €387 to €5,961

  • Financial income +€3,880

    up €3,880 (+24.1%), from €16,127 to €20,006

  • Financial charges +€539

    up €539 (+2.5%), from €21,803 to €22,341

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€19,582
Gross operating margin -€23,796
Depreciation -€6,847
Other operating charges -€5,574
Financial income +€3,880
Financial charges -€539
Result 2025 -€52,457

Cash bridge derived

cash 2024 to 2025

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.

From operations +€52,230
Investment -€16,805
Financing -€35,484
Cash 2024 €547
Net result for the year -€52,457
Depreciation +€45,415
Receivables within one year +€79,131
Deferred charges and accrued income -€121
Provisions -€3,693
Trade debts -€16,891
Tax, wage and social debts +€847
Investment in fixed assets (net) -€16,805
Debts after one year -€33,316
Current portion of long-term debt +€1,376
Short-term financial debts -€3,544
Cash 2025 €488
Every line side by side 53 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,483,909 €1,376,231 -€107,678 -7.3%
Fixed assets 21/28 €730,040 €701,430 -€28,610 -3.9%
Tangible fixed assets 22/27 €725,279 €696,668 -€28,610 -3.9%
Land and buildings 22 €632,679 €605,479 -€27,200 -4.3%
Plant, machinery and equipment 23 €88,536 €88,812 +€275 +0.3%
Furniture and vehicles 24 €4,063 €2,377 -€1,686 -41.5%
Financial fixed assets 28 €4,761 €4,761 = 0.0%
Current assets 29/58 €753,869 €674,802 -€79,068 -10.5%
Amounts receivable within one year 40/41 €753,323 €674,192 -€79,131 -10.5%
Trade receivables 40 €63,053 €26,964 -€36,089 -57.2%
Other amounts receivable 41 €690,270 €647,228 -€43,042 -6.2%
Cash at bank and in hand 54/58 €547 €488 -€59 -10.7%
Deferred charges and accrued income 490/1 - €121 +€121
Total equity and liabilities 10/49 €1,483,909 €1,376,231 -€107,678 -7.3%
Equity 10/15 €790,371 €737,914 -€52,457 -6.6%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Reserves 13 €263,906 €252,827 -€11,079 -4.2%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Tax-exempt reserves 132 €257,706 €246,627 -€11,079 -4.3%
Profit (loss) carried forward 14 €464,465 €423,087 -€41,378 -8.9%
Provisions and deferred taxes 16 €85,902 €82,209 -€3,693 -4.3%
Deferred taxes 168 €85,902 €82,209 -€3,693 -4.3%
Amounts payable 17/49 €607,636 €556,108 -€51,528 -8.5%
Amounts payable after more than one year 17 €517,246 €483,930 -€33,316 -6.4%
Financial debts 170/4 €517,246 €483,930 -€33,316 -6.4%
Amounts payable within one year 42/48 €90,391 €72,179 -€18,212 -20.1%
Current portion of amounts payable after more than one year 42 €34,658 €36,034 +€1,376 +4.0%
Financial debts 43 €8,445 €4,901 -€3,544 -42.0%
Credit institutions 430/8 €8,445 €4,901 -€3,544 -42.0%
Trade debts 44 €46,969 €30,078 -€16,891 -36.0%
Suppliers 440/4 €46,969 €30,078 -€16,891 -36.0%
Taxes, remuneration and social security 45 €0 €847 +€847
Taxes 450/3 €0 €847 +€847
Other amounts payable 47/48 €318 €318 = 0.0%
Non-recurring operating income 76A €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €38,569 €45,415 +€6,847 +17.8%
Other operating charges 640/8 €387 €5,961 +€5,574 +1439.0%
Gross operating margin 9900 €21,357 -€2,439 -€23,796
Operating profit (loss) 9901 -€17,599 -€53,815 -€36,217 -205.8%
Financial income 75/76B €16,127 €20,006 +€3,880 +24.1%
Recurring financial income 75 €16,127 €20,006 +€3,880 +24.1%
Financial charges 65/66B €21,803 €22,341 +€539 +2.5%
Recurring financial charges 65 €21,803 €22,341 +€539 +2.5%
Profit (loss) for the period before taxes 9903 -€23,275 -€56,150 -€32,875 -141.2%
Transfer from deferred taxes 780 €3,693 €3,693 = 0.0%
Transfer to deferred taxes 680 €0 - =
Profit (loss) for the period 9904 -€19,582 -€52,457 -€32,875 -167.9%
Transfer from tax-exempt reserves 789 €11,079 €11,079 = 0.0%
Transfer to tax-exempt reserves 689 €0 - =
Profit (loss) for the period to be appropriated 9905 -€8,502 -€41,378 -€32,875 -386.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.