DIGITALYZE IT: 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.
DIGITALYZE IT
Largest movements
- Cash -€32,315
down €32,315 (-81.7%), from €39,551 to €7,237
mainly Net result for the year (-€26,989) and Receivables within one year (-€5,413)
- Receivables within one year +€5,413
up €5,413 (+59.3%), from €9,131 to €14,544
of which Other amounts receivable: +€10,000
- Tangible fixed assets -€1,120
down €1,120 (-39.3%), from €2,853 to €1,733
- Profit (loss) carried forward -€26,989
down €26,989 (-69.0%), from €39,125 to €12,136
- Tax, wage and social debts -€1,793
down €1,793 (-22.4%), from €8,002 to €6,209
- Trade debts +€636
up €636 (+75.2%), from €846 to €1,482
- Gross operating margin -€76,187
down €76,187, from €50,342 to -€25,846
- Taxes -€10,316
no longer reported in 2025 (was €10,316)
- Depreciation +€612
up €612 (+120.4%), from €508 to €1,120
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 | €51,995 | €23,970 | -€28,025 | -53.9% |
| Fixed assets | 21/28 | €2,853 | €1,733 | -€1,120 | -39.3% |
| Tangible fixed assets | 22/27 | €2,853 | €1,733 | -€1,120 | -39.3% |
| Furniture and vehicles | 24 | €2,853 | €1,733 | -€1,120 | -39.3% |
| Current assets | 29/58 | €49,142 | €22,238 | -€26,904 | -54.7% |
| Amounts receivable within one year | 40/41 | €9,131 | €14,544 | +€5,413 | +59.3% |
| Trade receivables | 40 | €9,131 | €4,544 | -€4,587 | -50.2% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €39,551 | €7,237 | -€32,315 | -81.7% |
| Deferred charges and accrued income | 490/1 | €460 | €457 | -€2 | -0.5% |
| Total equity and liabilities | 10/49 | €51,995 | €23,970 | -€28,025 | -53.9% |
| Equity | 10/15 | €43,125 | €16,136 | -€26,989 | -62.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,125 | €12,136 | -€26,989 | -69.0% |
| Amounts payable | 17/49 | €8,870 | €7,834 | -€1,036 | -11.7% |
| Amounts payable within one year | 42/48 | €8,870 | €7,834 | -€1,036 | -11.7% |
| Trade debts | 44 | €846 | €1,482 | +€636 | +75.2% |
| Suppliers | 440/4 | €846 | €1,482 | +€636 | +75.2% |
| Taxes, remuneration and social security | 45 | €8,002 | €6,209 | -€1,793 | -22.4% |
| Taxes | 450/3 | €8,002 | €6,209 | -€1,793 | -22.4% |
| Other amounts payable | 47/48 | €22 | €143 | +€121 | +555.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €1,120 | +€612 | +120.4% |
| Other operating charges | 640/8 | €392 | - | -€392 | |
| Gross operating margin | 9900 | €50,342 | -€25,846 | -€76,187 | |
| Operating profit (loss) | 9901 | €49,442 | -€26,966 | -€76,408 | |
| Financial income | 75/76B | €1 | €35 | +€34 | +3227.4% |
| Recurring financial income | 75 | €1 | €35 | +€34 | +3227.4% |
| Financial charges | 65/66B | €2 | €58 | +€56 | +2414.3% |
| Recurring financial charges | 65 | €2 | €58 | +€56 | +2414.3% |
| Profit (loss) for the period before taxes | 9903 | €49,440 | -€26,989 | -€76,429 | |
| Income taxes | 67/77 | €10,316 | - | -€10,316 | |
| Profit (loss) for the period | 9904 | €39,125 | -€26,989 | -€66,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,125 | -€26,989 | -€66,114 |
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 9 October 2026 via checked.be.