digitart: 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.
digitart
Largest movements
- Cash +€57,998
up €57,998 (+168.7%), from €34,381 to €92,380
mainly Net result for the year (+€123,791) and Depreciation (+€22,745)
- Tangible fixed assets -€22,745
down €22,745 (-4.5%), from €508,637 to €485,893
of which Land and buildings: -€20,147
- Current investments +€9,182
up €9,182 (+3.7%), from €247,870 to €257,052
- Profit (loss) carried forward +€22,791
up €22,791 (+5.3%), from €426,825 to €449,616
- Reserves +€20,000
up €20,000 (+7.1%), from €281,855 to €301,855
- Taxes +€2,355
up €2,355 (+8.3%), from €28,499 to €30,854
- Gross operating margin +€1,839
up €1,839 (+1.1%), from €173,710 to €175,549
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 | €791,638 | €836,075 | +€44,436 | +5.6% |
| Fixed assets | 21/28 | €508,637 | €485,893 | -€22,745 | -4.5% |
| Tangible fixed assets | 22/27 | €508,637 | €485,893 | -€22,745 | -4.5% |
| Land and buildings | 22 | €483,692 | €463,545 | -€20,147 | -4.2% |
| Plant, machinery and equipment | 23 | €10,924 | €9,184 | -€1,740 | -15.9% |
| Furniture and vehicles | 24 | €9,000 | €9,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,653 | €3,795 | -€858 | -18.4% |
| Assets under construction and advance payments | 27 | €368 | €368 | = | 0.0% |
| Current assets | 29/58 | €283,001 | €350,182 | +€67,181 | +23.7% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | 0.0% |
| Trade receivables | 40 | €0 | €0 | = | 0.0% |
| Current investments | 50/53 | €247,870 | €257,052 | +€9,182 | +3.7% |
| Cash at bank and in hand | 54/58 | €34,381 | €92,380 | +€57,998 | +168.7% |
| Deferred charges and accrued income | 490/1 | €750 | €750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €791,638 | €836,075 | +€44,436 | +5.6% |
| Equity | 10/15 | €721,109 | €763,900 | +€42,791 | +5.9% |
| Contributions | 10/11 | €12,429 | €12,429 | = | 0.0% |
| Reserves | 13 | €281,855 | €301,855 | +€20,000 | +7.1% |
| Distributable reserves | 133 | €281,855 | €301,855 | +€20,000 | +7.1% |
| Profit (loss) carried forward | 14 | €426,825 | €449,616 | +€22,791 | +5.3% |
| Amounts payable | 17/49 | €70,530 | €72,175 | +€1,645 | +2.3% |
| Amounts payable after more than one year | 17 | €3,300 | €4,050 | +€750 | +22.7% |
| Other amounts payable | 178/9 | €3,300 | €4,050 | +€750 | +22.7% |
| Amounts payable within one year | 42/48 | €67,230 | €67,425 | +€195 | +0.3% |
| Trade debts | 44 | €2,293 | €1,029 | -€1,264 | -55.1% |
| Suppliers | 440/4 | €2,293 | €1,029 | -€1,264 | -55.1% |
| Advances received on contracts in progress | 46 | €2,590 | €595 | -€1,995 | -77.0% |
| Taxes, remuneration and social security | 45 | €17,020 | €22,708 | +€5,689 | +33.4% |
| Taxes | 450/3 | €16,816 | €22,505 | +€5,689 | +33.8% |
| Remuneration and social security | 454/9 | €203 | €203 | = | 0.0% |
| Other amounts payable | 47/48 | €45,327 | €43,092 | -€2,235 | -4.9% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Non-recurring operating income | 76A | - | €3,145 | +€3,145 | |
| Remuneration, social security and pensions | 62 | €5,271 | €5,271 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,692 | €22,745 | -€948 | -4.0% |
| Other operating charges | 640/8 | €3,622 | €2,007 | -€1,615 | -44.6% |
| Gross operating margin | 9900 | €173,710 | €175,549 | +€1,839 | +1.1% |
| Operating profit (loss) | 9901 | €141,124 | €145,526 | +€4,401 | +3.1% |
| Financial income | 75/76B | €8,425 | €9,636 | +€1,212 | +14.4% |
| Recurring financial income | 75 | €8,425 | €9,636 | +€1,212 | +14.4% |
| Financial charges | 65/66B | €862 | €518 | -€344 | -39.9% |
| Recurring financial charges | 65 | €862 | €518 | -€344 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €148,687 | €154,645 | +€5,957 | +4.0% |
| Income taxes | 67/77 | €28,499 | €30,854 | +€2,355 | +8.3% |
| Profit (loss) for the period | 9904 | €120,188 | €123,791 | +€3,603 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,188 | €123,791 | +€3,603 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.