DigiTax & Associés: what changed
DigiTax & Associés
Largest movements
- Cash +€35,233
up €35,233 (+141%), from €25,011 to €60,244
mainly Net result for the year (+€33,832) and Tax, wage and social debts (+€16,720)
- Receivables within one year +€6,505
up €6,505 (+27.1%), from €23,979 to €30,484
of which Trade receivables: +€6,492
- Tangible fixed assets -€5,231
down €5,231 (-24.5%), from €21,383 to €16,152
- Profit (loss) carried forward +€18,832
up €18,832 (+149%), from €12,597 to €31,429
- Tax, wage and social debts +€16,720
up €16,720 (+71.3%), from €23,461 to €40,181
- Gross operating margin -€15,025
down €15,025 (-21.6%), from €69,539 to €54,514
- Taxes -€4,000
down €4,000 (-22.9%), from €17,500 to €13,500
- Depreciation +€2,048
up €2,048 (+46.9%), from €4,367 to €6,415
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,710 | €106,880 | +€36,170 | +51.2% |
| Fixed assets | 21/28 | €21,383 | €16,152 | -€5,231 | -24.5% |
| Tangible fixed assets | 22/27 | €21,383 | €16,152 | -€5,231 | -24.5% |
| Furniture and vehicles | 24 | €21,383 | €16,152 | -€5,231 | -24.5% |
| Current assets | 29/58 | €49,327 | €90,728 | +€41,401 | +83.9% |
| Amounts receivable within one year | 40/41 | €23,979 | €30,484 | +€6,505 | +27.1% |
| Trade receivables | 40 | €23,976 | €30,468 | +€6,492 | +27.1% |
| Other amounts receivable | 41 | €3 | €16 | +€13 | +433% |
| Cash at bank and in hand | 54/58 | €25,011 | €60,244 | +€35,233 | +141% |
| Deferred charges and accrued income | 490/1 | €337 | - | -€337 | |
| Total equity and liabilities | 10/49 | €70,710 | €106,880 | +€36,170 | +51.2% |
| Equity | 10/15 | €47,097 | €65,929 | +€18,832 | +40.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,597 | €31,429 | +€18,832 | +149% |
| Amounts payable | 17/49 | €23,613 | €40,951 | +€17,338 | +73.4% |
| Amounts payable within one year | 42/48 | €23,613 | €40,951 | +€17,338 | +73.4% |
| Trade debts | 44 | - | €276 | +€276 | |
| Suppliers | 440/4 | - | €276 | +€276 | |
| Taxes, remuneration and social security | 45 | €23,461 | €40,181 | +€16,720 | +71.3% |
| Taxes | 450/3 | €23,461 | €40,181 | +€16,720 | +71.3% |
| Other amounts payable | 47/48 | €152 | €494 | +€342 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,367 | €6,415 | +€2,048 | +46.9% |
| Other operating charges | 640/8 | €1,193 | €695 | -€498 | -41.7% |
| Gross operating margin | 9900 | €69,539 | €54,514 | -€15,025 | -21.6% |
| Operating profit (loss) | 9901 | €63,979 | €47,404 | -€16,575 | -25.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €135 | €73 | -€62 | -45.9% |
| Recurring financial charges | 65 | €135 | €73 | -€62 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €63,844 | €47,332 | -€16,512 | -25.9% |
| Income taxes | 67/77 | €17,500 | €13,500 | -€4,000 | -22.9% |
| Profit (loss) for the period | 9904 | €46,344 | €33,832 | -€12,512 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,344 | €33,832 | -€12,512 | -27.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.