DigitArte: 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.
DigitArte
Largest movements
- Tangible fixed assets -€25,809
down €25,809 (-12.6%), from €204,589 to €178,780
- Cash +€22,783
up €22,783 (+121%), from €18,841 to €41,624
mainly Depreciation (+€32,466) and Net result for the year (+€9,054)
- Receivables within one year -€2,886
down €2,886 (-19.0%), from €15,221 to €12,335
of which Trade receivables: -€8,021
- Debts after one year -€12,608
down €12,608 (-20.1%), from €62,766 to €50,158
- Reserves +€9,054
up €9,054 (+6.2%), from €145,862 to €154,916
of which Distributable reserves: +€9,054
- Gross operating margin -€22,290
down €22,290 (-28.6%), from €78,073 to €55,783
- Taxes -€7,758
down €7,758 (-61.5%), from €12,623 to €4,865
- Write-downs +€1,940
new in 2025: €1,940
- Financial charges -€1,553
down €1,553 (-25.6%), from €6,065 to €4,513
- Depreciation +€1,352
up €1,352 (+4.3%), from €31,114 to €32,466
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 | €238,651 | €232,738 | -€5,913 | -2.5% |
| Fixed assets | 21/28 | €204,589 | €178,780 | -€25,809 | -12.6% |
| Tangible fixed assets | 22/27 | €204,589 | €178,780 | -€25,809 | -12.6% |
| Land and buildings | 22 | €155,469 | €143,159 | -€12,310 | -7.9% |
| Plant, machinery and equipment | 23 | €7,198 | €4,030 | -€3,168 | -44.0% |
| Furniture and vehicles | 24 | €41,922 | €31,591 | -€10,331 | -24.6% |
| Current assets | 29/58 | €34,062 | €53,958 | +€19,897 | +58.4% |
| Amounts receivable within one year | 40/41 | €15,221 | €12,335 | -€2,886 | -19.0% |
| Trade receivables | 40 | €15,221 | €7,200 | -€8,021 | -52.7% |
| Other amounts receivable | 41 | - | €5,135 | +€5,135 | |
| Cash at bank and in hand | 54/58 | €18,841 | €41,624 | +€22,783 | +121% |
| Total equity and liabilities | 10/49 | €238,651 | €232,738 | -€5,913 | -2.5% |
| Equity | 10/15 | €152,062 | €161,116 | +€9,054 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,862 | €154,916 | +€9,054 | +6.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €144,003 | €153,057 | +€9,054 | +6.3% |
| Amounts payable | 17/49 | €86,589 | €71,622 | -€14,967 | -17.3% |
| Amounts payable after more than one year | 17 | €62,766 | €50,158 | -€12,608 | -20.1% |
| Financial debts | 170/4 | €62,766 | €50,158 | -€12,608 | -20.1% |
| Amounts payable within one year | 42/48 | €23,823 | €21,463 | -€2,360 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €12,782 | €12,485 | -€296 | -2.3% |
| Trade debts | 44 | €2,810 | €3,784 | +€974 | +34.6% |
| Suppliers | 440/4 | €2,810 | €3,784 | +€974 | +34.6% |
| Taxes, remuneration and social security | 45 | €4,128 | €2,805 | -€1,323 | -32.1% |
| Taxes | 450/3 | €4,128 | €2,805 | -€1,323 | -32.1% |
| Other amounts payable | 47/48 | €4,103 | €2,389 | -€1,713 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,114 | €32,466 | +€1,352 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,940 | +€1,940 | |
| Other operating charges | 640/8 | €3,043 | €2,945 | -€98 | -3.2% |
| Gross operating margin | 9900 | €78,073 | €55,783 | -€22,290 | -28.6% |
| Operating profit (loss) | 9901 | €43,916 | €18,432 | -€25,485 | -58.0% |
| Financial charges | 65/66B | €6,065 | €4,513 | -€1,553 | -25.6% |
| Recurring financial charges | 65 | €6,065 | €4,513 | -€1,553 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €37,851 | €13,919 | -€23,932 | -63.2% |
| Income taxes | 67/77 | €12,623 | €4,865 | -€7,758 | -61.5% |
| Profit (loss) for the period | 9904 | €25,228 | €9,054 | -€16,174 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,228 | €9,054 | -€16,174 | -64.1% |
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 17 October 2026 via checked.be.