DIGITALTOMORROW: 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.
DIGITALTOMORROW
Largest movements
- Cash -€44,868
down €44,868 (-87.3%), from €51,388 to €6,519
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€5,636)
- Receivables within one year -€5,485
down €5,485 (-7.9%), from €69,685 to €64,200
of which Other amounts receivable: -€6,784
- Deferred charges and accrued income +€3,036
up €3,036 (+414.6%), from €732 to €3,768
- Tangible fixed assets +€2,284
up €2,284 (+16.6%), from €13,780 to €16,064
of which Furniture and vehicles: +€1,931
- Reserves -€54,065
down €54,065 (-53.3%), from €101,465 to €47,399
- Tax, wage and social debts +€12,507
up €12,507 (+77.2%), from €16,204 to €28,711
- Trade debts -€3,157
down €3,157 (-45.0%), from €7,017 to €3,860
- Gross operating margin -€9,996
down €9,996 (-12.8%), from €77,813 to €67,817
- Taxes -€2,718
down €2,718 (-15.8%), from €17,162 to €14,444
- Depreciation +€1,638
up €1,638 (+95.6%), from €1,713 to €3,351
- Financial charges +€1,579
up €1,579 (+155.2%), from €1,017 to €2,596
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 | €147,360 | €103,727 | -€43,633 | -29.6% |
| Fixed assets | 21/28 | €16,955 | €19,239 | +€2,284 | +13.5% |
| Tangible fixed assets | 22/27 | €13,780 | €16,064 | +€2,284 | +16.6% |
| Plant, machinery and equipment | 23 | €231 | €1,497 | +€1,267 | +548.5% |
| Furniture and vehicles | 24 | €4,539 | €6,470 | +€1,931 | +42.5% |
| Other tangible fixed assets | 26 | €9,010 | €8,097 | -€913 | -10.1% |
| Financial fixed assets | 28 | €3,175 | €3,175 | = | 0.0% |
| Current assets | 29/58 | €130,405 | €84,488 | -€45,917 | -35.2% |
| Amounts receivable within one year | 40/41 | €69,685 | €64,200 | -€5,485 | -7.9% |
| Trade receivables | 40 | €32,501 | €33,799 | +€1,298 | +4.0% |
| Other amounts receivable | 41 | €37,185 | €30,401 | -€6,784 | -18.2% |
| Current investments | 50/53 | €8,600 | €10,000 | +€1,400 | +16.3% |
| Cash at bank and in hand | 54/58 | €51,388 | €6,519 | -€44,868 | -87.3% |
| Deferred charges and accrued income | 490/1 | €732 | €3,768 | +€3,036 | +414.6% |
| Total equity and liabilities | 10/49 | €147,360 | €103,727 | -€43,633 | -29.6% |
| Equity | 10/15 | €120,065 | €65,999 | -€54,065 | -45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,465 | €47,399 | -€54,065 | -53.3% |
| Distributable reserves | 133 | €101,465 | €47,399 | -€54,065 | -53.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,296 | €37,728 | +€10,432 | +38.2% |
| Amounts payable within one year | 42/48 | €27,296 | €37,634 | +€10,339 | +37.9% |
| Financial debts | 43 | €4,075 | €5,063 | +€988 | +24.3% |
| Credit institutions | 430/8 | €4,075 | €5,063 | +€988 | +24.3% |
| Trade debts | 44 | €7,017 | €3,860 | -€3,157 | -45.0% |
| Suppliers | 440/4 | €7,017 | €3,860 | -€3,157 | -45.0% |
| Taxes, remuneration and social security | 45 | €16,204 | €28,711 | +€12,507 | +77.2% |
| Taxes | 450/3 | €16,204 | €28,711 | +€12,507 | +77.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €94 | +€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,713 | €3,351 | +€1,638 | +95.6% |
| Other operating charges | 640/8 | €2,486 | €2,396 | -€90 | -3.6% |
| Gross operating margin | 9900 | €77,813 | €67,817 | -€9,996 | -12.8% |
| Operating profit (loss) | 9901 | €73,614 | €62,070 | -€11,544 | -15.7% |
| Financial income | 75/76B | €1,227 | €905 | -€323 | -26.3% |
| Recurring financial income | 75 | €1,227 | €905 | -€323 | -26.3% |
| Financial charges | 65/66B | €1,017 | €2,596 | +€1,579 | +155.2% |
| Recurring financial charges | 65 | €1,017 | €2,596 | +€1,579 | +155.2% |
| Profit (loss) for the period before taxes | 9903 | €73,824 | €60,379 | -€13,445 | -18.2% |
| Income taxes | 67/77 | €17,162 | €14,444 | -€2,718 | -15.8% |
| Profit (loss) for the period | 9904 | €56,661 | €45,935 | -€10,727 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,661 | €45,935 | -€10,727 | -18.9% |
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 4 October 2026 via checked.be.