DIGITALU: 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.
DIGITALU
Largest movements
- Cash -€5,569
down €5,569 (-74.2%), from €7,508 to €1,940
mainly Tax, wage and social debts (-€7,969) and Investment in fixed assets (net) (-€2,065)
- Receivables within one year +€1,535
up €1,535 (+26.2%), from €5,869 to €7,404
of which Other amounts receivable: +€2,784
- Tangible fixed assets -€765
down €765 (-13.4%), from €5,686 to €4,922
- Tax, wage and social debts -€7,969
no longer reported in 2022 (was €7,969)
- Profit (loss) carried forward +€3,170
up €3,170 (+34.1%), from €9,295 to €12,465
- Purchases and services +€31,220
up €31,220 (+91.1%), from €34,257 to €65,477
- Gross operating margin -€23,143
down €23,143 (-71.6%), from €32,310 to €9,167
- Staff costs -€16,971
down €16,971 (-88.7%), from €19,134 to €2,163
- Turnover +€8,077
up €8,077 (+12.1%), from €66,567 to €74,644
- Taxes -€1,731
down €1,731 (-68.6%), from €2,524 to €793
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,064 | €14,265 | -€4,799 | -25.2% |
| Fixed assets | 21/28 | €5,686 | €4,922 | -€765 | -13.4% |
| Tangible fixed assets | 22/27 | €5,686 | €4,922 | -€765 | -13.4% |
| Furniture and vehicles | 24 | €5,686 | €4,922 | -€765 | -13.4% |
| Current assets | 29/58 | €13,378 | €9,344 | -€4,034 | -30.2% |
| Amounts receivable within one year | 40/41 | €5,869 | €7,404 | +€1,535 | +26.2% |
| Trade receivables | 40 | €1,249 | €0 | -€1,249 | -100.0% |
| Other amounts receivable | 41 | €4,620 | €7,404 | +€2,784 | +60.3% |
| Cash at bank and in hand | 54/58 | €7,508 | €1,940 | -€5,569 | -74.2% |
| Total equity and liabilities | 10/49 | €19,064 | €14,265 | -€4,799 | -25.2% |
| Equity | 10/15 | €11,095 | €14,265 | +€3,170 | +28.6% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,295 | €12,465 | +€3,170 | +34.1% |
| Amounts payable | 17/49 | €7,969 | - | -€7,969 | |
| Amounts payable within one year | 42/48 | €7,969 | - | -€7,969 | |
| Taxes, remuneration and social security | 45 | €7,969 | - | -€7,969 | |
| Taxes | 450/3 | €7,969 | - | -€7,969 | |
| Turnover | 70 | €66,567 | €74,644 | +€8,077 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,257 | €65,477 | +€31,220 | +91.1% |
| Remuneration, social security and pensions | 62 | €19,134 | €2,163 | -€16,971 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €2,830 | +€1,322 | +87.7% |
| Other operating charges | 640/8 | - | €211 | +€211 | |
| Gross operating margin | 9900 | €32,310 | €9,167 | -€23,143 | -71.6% |
| Operating profit (loss) | 9901 | €11,669 | €3,963 | -€7,706 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €11,669 | €3,963 | -€7,706 | -66.0% |
| Income taxes | 67/77 | €2,524 | €793 | -€1,731 | -68.6% |
| Profit (loss) for the period | 9904 | €9,145 | €3,170 | -€5,975 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,145 | €3,170 | -€5,975 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.