DIGITALISE: 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.
DIGITALISE
Largest movements
- Current investments -€70,500
down €70,500 (-86.5%), from €81,500 to €11,000
- Tangible fixed assets +€63,014
up €63,014 (+347%), from €18,159 to €81,173
of which Furniture and vehicles: +€65,651
- Receivables within one year +€22,289
up €22,289 (+42.1%), from €52,984 to €75,273
of which Trade receivables: +€22,372
- Other debts +€7,299
up €7,299 (+6.3%), from €115,789 to €123,088
- Trade debts +€5,585
up €5,585 (+42.0%), from €13,302 to €18,886
- Tax, wage and social debts +€1,972
up €1,972 (+30.7%), from €6,418 to €8,390
- Depreciation -€13,240
down €13,240 (-77.5%), from €17,075 to €3,834
- Gross operating margin -€5,740
down €5,740 (-3.4%), from €166,763 to €161,023
- Taxes +€2,261
up €2,261 (+6.7%), from €33,598 to €35,858
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 | €154,109 | €168,965 | +€14,856 | +9.6% |
| Fixed assets | 21/28 | €18,159 | €81,173 | +€63,014 | +347% |
| Tangible fixed assets | 22/27 | €18,159 | €81,173 | +€63,014 | +347% |
| Plant, machinery and equipment | 23 | €17 | - | -€17 | |
| Furniture and vehicles | 24 | - | €65,651 | +€65,651 | |
| Other tangible fixed assets | 26 | €18,142 | €15,522 | -€2,620 | -14.4% |
| Current assets | 29/58 | €135,950 | €87,792 | -€48,158 | -35.4% |
| Amounts receivable within one year | 40/41 | €52,984 | €75,273 | +€22,289 | +42.1% |
| Trade receivables | 40 | €52,901 | €75,273 | +€22,372 | +42.3% |
| Other amounts receivable | 41 | €83 | - | -€83 | |
| Current investments | 50/53 | €81,500 | €11,000 | -€70,500 | -86.5% |
| Cash at bank and in hand | 54/58 | €1,278 | €1,346 | +€68 | +5.3% |
| Deferred charges and accrued income | 490/1 | €187 | €172 | -€15 | -8.2% |
| Total equity and liabilities | 10/49 | €154,109 | €168,965 | +€14,856 | +9.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €135,509 | €150,365 | +€14,856 | +11.0% |
| Amounts payable within one year | 42/48 | €135,509 | €150,365 | +€14,856 | +11.0% |
| Trade debts | 44 | €13,302 | €18,886 | +€5,585 | +42.0% |
| Suppliers | 440/4 | €13,302 | €18,886 | +€5,585 | +42.0% |
| Taxes, remuneration and social security | 45 | €6,418 | €8,390 | +€1,972 | +30.7% |
| Taxes | 450/3 | €6,418 | €8,390 | +€1,972 | +30.7% |
| Other amounts payable | 47/48 | €115,789 | €123,088 | +€7,299 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,075 | €3,834 | -€13,240 | -77.5% |
| Other operating charges | 640/8 | €267 | €453 | +€186 | +69.7% |
| Gross operating margin | 9900 | €166,763 | €161,023 | -€5,740 | -3.4% |
| Operating profit (loss) | 9901 | €149,421 | €156,736 | +€7,314 | +4.9% |
| Financial income | 75/76B | €0 | €960 | +€960 | +3,198,633% |
| Recurring financial income | 75 | €0 | €960 | +€960 | +3,198,633% |
| Financial charges | 65/66B | €35 | €44 | +€9 | +24.7% |
| Recurring financial charges | 65 | €35 | €44 | +€9 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €149,387 | €157,652 | +€8,265 | +5.5% |
| Income taxes | 67/77 | €33,598 | €35,858 | +€2,261 | +6.7% |
| Profit (loss) for the period | 9904 | €115,789 | €121,794 | +€6,005 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €115,789 | €121,794 | +€6,005 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.