Digitaline: 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.
Digitaline
Largest movements
- Financial fixed assets +€7.5m
up €7.5m (+476.5%), from €1.6m to €9.1m
- Cash -€557,036
down €557,036 (-89.2%), from €624,775 to €67,739
mainly Investment in fixed assets (net) (-€7.6m)
- Tangible fixed assets +€115,890
up €115,890 (+9.0%), from €1.3m to €1.4m
of which Land and buildings: +€115,890
- Other debts +€6.8m
up €6.8m (+206.5%), from €3.3m to €10.1m
- Reserves +€159,079
up €159,079 (+104.1%), from €152,741 to €311,820
- Gross operating margin -€47,034
down €47,034 (-19.6%), from €239,408 to €192,373
- Other operating charges -€33,438
down €33,438 (-98.1%), from €34,081 to €643
- Financial charges -€20,812
down €20,812 (-97.8%), from €21,281 to €469
of which Non-recurring financial charges: -€21,281
- Financial income -€19,198
down €19,198 (-91.4%), from €21,002 to €1,804
of which Non-recurring financial income: -€21,002
- Taxes +€6,691
up €6,691 (+89.7%), from €7,462 to €14,153
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 | €3,515,469 | €10,546,716 | +€7.0m | +200.0% |
| Formation expenses | 20 | €877 | €877 | = | 0.0% |
| Fixed assets | 21/28 | €2,860,968 | €10,476,858 | +€7.6m | +266.2% |
| Tangible fixed assets | 22/27 | €1,286,968 | €1,402,858 | +€115,890 | +9.0% |
| Land and buildings | 22 | €1,237,804 | €1,353,694 | +€115,890 | +9.4% |
| Plant, machinery and equipment | 23 | €4,158 | €4,158 | = | 0.0% |
| Furniture and vehicles | 24 | €45,005 | €45,005 | = | 0.0% |
| Financial fixed assets | 28 | €1,574,000 | €9,074,000 | +€7.5m | +476.5% |
| Current assets | 29/58 | €653,623 | €68,982 | -€584,642 | -89.4% |
| Amounts receivable within one year | 40/41 | €28,848 | €1,243 | -€27,605 | -95.7% |
| Trade receivables | 40 | €1,024 | €702 | -€322 | -31.5% |
| Other amounts receivable | 41 | €27,824 | €541 | -€27,283 | -98.1% |
| Cash at bank and in hand | 54/58 | €624,775 | €67,739 | -€557,036 | -89.2% |
| Total equity and liabilities | 10/49 | €3,515,469 | €10,546,716 | +€7.0m | +200.0% |
| Equity | 10/15 | €198,425 | €377,338 | +€178,912 | +90.2% |
| Contributions | 10/11 | €840 | €840 | = | 0.0% |
| Reserves | 13 | €152,741 | €311,820 | +€159,079 | +104.1% |
| Tax-exempt reserves | 132 | €152,741 | €311,820 | +€159,079 | +104.1% |
| Profit (loss) carried forward | 14 | €44,844 | €64,678 | +€19,834 | +44.2% |
| Amounts payable | 17/49 | €3,317,043 | €10,169,379 | +€6.9m | +206.6% |
| Amounts payable within one year | 42/48 | €3,317,043 | €10,169,379 | +€6.9m | +206.6% |
| Trade debts | 44 | €3,322 | €16,191 | +€12,869 | +387.4% |
| Suppliers | 440/4 | €3,322 | €16,191 | +€12,869 | +387.4% |
| Taxes, remuneration and social security | 45 | €15,838 | €43,857 | +€28,019 | +176.9% |
| Taxes | 450/3 | €15,838 | €43,857 | +€28,019 | +176.9% |
| Other amounts payable | 47/48 | €3,297,883 | €10,109,331 | +€6.8m | +206.5% |
| Other operating charges | 640/8 | €34,081 | €643 | -€33,438 | -98.1% |
| Gross operating margin | 9900 | €239,408 | €192,373 | -€47,034 | -19.6% |
| Operating profit (loss) | 9901 | €205,326 | €191,730 | -€13,596 | -6.6% |
| Financial income | 75/76B | €21,002 | €1,804 | -€19,198 | -91.4% |
| Recurring financial income | 75 | €21,002 | €1,804 | -€19,198 | -91.4% |
| Non-recurring financial income | 76B | €21,002 | - | -€21,002 | |
| Financial charges | 65/66B | €21,281 | €469 | -€20,812 | -97.8% |
| Recurring financial charges | 65 | €21,281 | €469 | -€20,812 | -97.8% |
| Non-recurring financial charges | 66B | €21,281 | - | -€21,281 | |
| Profit (loss) for the period before taxes | 9903 | €205,048 | €193,065 | -€11,982 | -5.8% |
| Income taxes | 67/77 | €7,462 | €14,153 | +€6,691 | +89.7% |
| Profit (loss) for the period | 9904 | €197,585 | €178,912 | -€18,673 | -9.5% |
| Transfer to tax-exempt reserves | 689 | €152,741 | €159,079 | +€6,337 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,844 | €19,834 | -€25,010 | -55.8% |
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 7 October 2026 via checked.be.