DIGITAX & ACCOUNTING: 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.
DIGITAX & ACCOUNTING
Largest movements
- Receivables within one year +€50,025
up €50,025 (+97.9%), from €51,121 to €101,147
of which Trade receivables: +€50,417
- Intangible fixed assets -€8,999
down €8,999 (-14.3%), from €62,981 to €53,982
- Deferred charges and accrued income -€5,660
down €5,660 (-45.5%), from €12,452 to €6,791
- Tangible fixed assets -€4,013
down €4,013 (-30.9%), from €13,007 to €8,994
- Debts after one year +€92,892
up €92,892 (+265%), from €35,000 to €127,892
- Profit (loss) carried forward -€50,482
down €50,482, from €28,340 to -€22,141
- Trade debts -€24,152
down €24,152 (-59.8%), from €40,362 to €16,210
- Current portion of long-term debt +€13,562
up €13,562 (+271%), from €5,000 to €18,562
- Tax, wage and social debts -€2,258
down €2,258 (-7.2%), from €31,222 to €28,963
of which Remuneration and social security: -€9,809
- Write-downs +€56,970
new in 2024: €56,970
- Gross operating margin -€9,924
down €9,924 (-18.8%), from €52,680 to €42,755
- Financial charges +€5,974
up €5,974 (+725%), from €824 to €6,798
- Taxes -€3,326
down €3,326 (-92.8%), from €3,583 to €257
- Staff costs +€2,026
up €2,026 (+14.7%), from €13,805 to €15,830
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,494 | €175,200 | +€31,706 | +22.1% |
| Fixed assets | 21/28 | €75,988 | €62,975 | -€13,013 | -17.1% |
| Intangible fixed assets | 21 | €62,981 | €53,982 | -€8,999 | -14.3% |
| Tangible fixed assets | 22/27 | €13,007 | €8,994 | -€4,013 | -30.9% |
| Furniture and vehicles | 24 | €13,007 | €8,994 | -€4,013 | -30.9% |
| Current assets | 29/58 | €67,506 | €112,225 | +€44,718 | +66.2% |
| Amounts receivable within one year | 40/41 | €51,121 | €101,147 | +€50,025 | +97.9% |
| Trade receivables | 40 | €48,733 | €99,150 | +€50,417 | +103% |
| Other amounts receivable | 41 | €2,388 | €1,996 | -€392 | -16.4% |
| Cash at bank and in hand | 54/58 | €3,933 | €4,287 | +€353 | +9.0% |
| Deferred charges and accrued income | 490/1 | €12,452 | €6,791 | -€5,660 | -45.5% |
| Total equity and liabilities | 10/49 | €143,494 | €175,200 | +€31,706 | +22.1% |
| Equity | 10/15 | €31,840 | -€18,641 | -€50,482 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,340 | -€22,141 | -€50,482 | |
| Amounts payable | 17/49 | €111,654 | €193,841 | +€82,188 | +73.6% |
| Amounts payable after more than one year | 17 | €35,000 | €127,892 | +€92,892 | +265% |
| Financial debts | 170/4 | €35,000 | €127,892 | +€92,892 | +265% |
| Amounts payable within one year | 42/48 | €76,641 | €65,950 | -€10,691 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €18,562 | +€13,562 | +271% |
| Financial debts | 43 | €57 | €2,214 | +€2,157 | +3,781% |
| Credit institutions | 430/8 | €57 | €2,214 | +€2,157 | +3,781% |
| Trade debts | 44 | €40,362 | €16,210 | -€24,152 | -59.8% |
| Suppliers | 440/4 | €40,362 | €16,210 | -€24,152 | -59.8% |
| Taxes, remuneration and social security | 45 | €31,222 | €28,963 | -€2,258 | -7.2% |
| Taxes | 450/3 | €18,074 | €25,626 | +€7,551 | +41.8% |
| Remuneration and social security | 454/9 | €13,147 | €3,338 | -€9,809 | -74.6% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Remuneration, social security and pensions | 62 | €13,805 | €15,830 | +€2,026 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,152 | €9,827 | -€325 | -3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €56,970 | +€56,970 | |
| Other operating charges | 640/8 | €1,620 | €1,089 | -€531 | -32.8% |
| Non-recurring operating charges | 66A | - | €2,465 | +€2,465 | |
| Gross operating margin | 9900 | €52,680 | €42,755 | -€9,924 | -18.8% |
| Operating profit (loss) | 9901 | €27,103 | -€43,426 | -€70,529 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.2% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.2% |
| Financial charges | 65/66B | €824 | €6,798 | +€5,974 | +725% |
| Recurring financial charges | 65 | €824 | €6,798 | +€5,974 | +725% |
| Profit (loss) for the period before taxes | 9903 | €26,285 | -€50,225 | -€76,510 | |
| Income taxes | 67/77 | €3,583 | €257 | -€3,326 | -92.8% |
| Profit (loss) for the period | 9904 | €22,702 | -€50,482 | -€73,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,702 | -€50,482 | -€73,183 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.