Digitalhands: 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.
Digitalhands
Largest movements
- Tangible fixed assets -€18,738
down €18,738 (-12.6%), from €149,265 to €130,527
of which Leasing and similar rights: -€11,182
- Intangible fixed assets -€11,695
down €11,695 (-66.7%), from €17,528 to €5,833
- Cash +€9,763
up €9,763 (+74.4%), from €13,116 to €22,879
mainly Depreciation (+€30,433) and Net result for the year (+€25,001)
- Deferred charges and accrued income +€4,097
up €4,097 (+243.6%), from €1,682 to €5,779
- Debts after one year -€22,277
down €22,277 (-25.4%), from €87,776 to €65,499
- Other debts +€12,500
up €12,500 (+100.0%), from €12,500 to €25,000
- Current portion of long-term debt -€6,090
down €6,090 (-21.3%), from €28,534 to €22,445
- Reserves -€4,411
down €4,411 (-7.4%), from €59,363 to €54,952
- Tax, wage and social debts +€3,177
up €3,177 (+53.2%), from €5,969 to €9,147
of which Taxes: +€5,980
- Gross operating margin +€8,753
up €8,753 (+14.5%), from €60,249 to €69,002
- Taxes +€2,843
up €2,843 (+55.1%), from €5,161 to €8,003
- Other operating charges -€2,225
down €2,225 (-45.1%), from €4,932 to €2,707
- Depreciation -€2,152
down €2,152 (-6.6%), from €32,585 to €30,433
- Financial charges -€695
down €695 (-19.5%), from €3,556 to €2,861
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.
Cash bridge derived
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 | €219,378 | €202,717 | -€16,662 | -7.6% |
| Fixed assets | 21/28 | €166,878 | €136,445 | -€30,433 | -18.2% |
| Intangible fixed assets | 21 | €17,528 | €5,833 | -€11,695 | -66.7% |
| Tangible fixed assets | 22/27 | €149,265 | €130,527 | -€18,738 | -12.6% |
| Land and buildings | 22 | €110,405 | €105,592 | -€4,813 | -4.4% |
| Furniture and vehicles | 24 | €6,325 | €3,583 | -€2,743 | -43.4% |
| Leasing and similar rights | 25 | €32,535 | €21,353 | -€11,182 | -34.4% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €52,500 | €66,272 | +€13,771 | +26.2% |
| Amounts receivable within one year | 40/41 | €37,703 | €37,614 | -€89 | -0.2% |
| Trade receivables | 40 | €32,627 | €33,117 | +€489 | +1.5% |
| Other amounts receivable | 41 | €5,075 | €4,497 | -€578 | -11.4% |
| Cash at bank and in hand | 54/58 | €13,116 | €22,879 | +€9,763 | +74.4% |
| Deferred charges and accrued income | 490/1 | €1,682 | €5,779 | +€4,097 | +243.6% |
| Total equity and liabilities | 10/49 | €219,378 | €202,717 | -€16,662 | -7.6% |
| Equity | 10/15 | €77,963 | €73,552 | -€4,411 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,363 | €54,952 | -€4,411 | -7.4% |
| Distributable reserves | 133 | €59,363 | €54,952 | -€4,411 | -7.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €141,415 | €129,164 | -€12,251 | -8.7% |
| Amounts payable after more than one year | 17 | €87,776 | €65,499 | -€22,277 | -25.4% |
| Financial debts | 170/4 | €87,776 | €65,499 | -€22,277 | -25.4% |
| Amounts payable within one year | 42/48 | €53,639 | €63,665 | +€10,026 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €28,534 | €22,445 | -€6,090 | -21.3% |
| Trade debts | 44 | €6,635 | €7,073 | +€438 | +6.6% |
| Suppliers | 440/4 | €6,635 | €7,073 | +€438 | +6.6% |
| Taxes, remuneration and social security | 45 | €5,969 | €9,147 | +€3,177 | +53.2% |
| Taxes | 450/3 | €3,166 | €9,147 | +€5,980 | +188.9% |
| Remuneration and social security | 454/9 | €2,803 | - | -€2,803 | |
| Other amounts payable | 47/48 | €12,500 | €25,000 | +€12,500 | +100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,585 | €30,433 | -€2,152 | -6.6% |
| Other operating charges | 640/8 | €4,932 | €2,707 | -€2,225 | -45.1% |
| Gross operating margin | 9900 | €60,249 | €69,002 | +€8,753 | +14.5% |
| Operating profit (loss) | 9901 | €22,733 | €35,863 | +€13,130 | +57.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,556 | €2,861 | -€695 | -19.5% |
| Recurring financial charges | 65 | €3,556 | €2,861 | -€695 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €19,177 | €33,005 | +€13,828 | +72.1% |
| Income taxes | 67/77 | €5,161 | €8,003 | +€2,843 | +55.1% |
| Profit (loss) for the period | 9904 | €14,016 | €25,001 | +€10,985 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,016 | €25,001 | +€10,985 | +78.4% |
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 10 October 2026 via checked.be.