DIGITEAL: 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.
DIGITEAL
Largest movements
- Current investments -€1.0m
no longer reported in 2025 (was €1.0m)
- Cash -€959,901
down €959,901 (-48.4%), from €2.0m to €1.0m
mainly Net result for the year (-€1.9m) and Investment in fixed assets (net) (-€782,334)
- Receivables within one year +€244,484
up €244,484 (+137.5%), from €177,812 to €422,296
of which Trade receivables: +€241,087
- Profit (loss) carried forward -€1.9m
down €1.9m (-30.6%), from -€6.1m to -€7.9m
- Trade debts +€93,217
up €93,217 (+69.0%), from €135,172 to €228,389
- Tax, wage and social debts +€67,384
up €67,384 (+29.9%), from €225,002 to €292,386
of which Taxes: +€45,894
- Accrued charges and deferred income -€46,725
down €46,725 (-76.5%), from €61,111 to €14,386
- Staff costs +€304,497
up €304,497 (+26.7%), from €1.1m to €1.4m
- Depreciation +€73,921
up €73,921 (+10.2%), from €722,666 to €796,587
- Financial income -€17,013
down €17,013 (-43.2%), from €39,403 to €22,391
- Other operating charges -€16,810
down €16,810 (-91.8%), from €18,306 to €1,497
- Gross operating margin -€14,407
down €14,407 (-3.6%), from €400,360 to €385,953
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 | €4,096,147 | €2,355,132 | -€1.7m | -42.5% |
| Fixed assets | 21/28 | €894,290 | €880,036 | -€14,253 | -1.6% |
| Intangible fixed assets | 21 | €816,690 | €805,395 | -€11,295 | -1.4% |
| Tangible fixed assets | 22/27 | €16,695 | €13,736 | -€2,958 | -17.7% |
| Furniture and vehicles | 24 | €16,695 | €13,736 | -€2,958 | -17.7% |
| Financial fixed assets | 28 | €60,905 | €60,905 | = | 0.0% |
| Current assets | 29/58 | €3,201,858 | €1,475,096 | -€1.7m | -53.9% |
| Amounts receivable within one year | 40/41 | €177,812 | €422,296 | +€244,484 | +137.5% |
| Trade receivables | 40 | €164,962 | €406,049 | +€241,087 | +146.1% |
| Other amounts receivable | 41 | €12,850 | €16,247 | +€3,397 | +26.4% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €1,982,848 | €1,022,947 | -€959,901 | -48.4% |
| Deferred charges and accrued income | 490/1 | €41,198 | €29,852 | -€11,346 | -27.5% |
| Total equity and liabilities | 10/49 | €4,096,147 | €2,355,132 | -€1.7m | -42.5% |
| Equity | 10/15 | €3,674,862 | €1,819,971 | -€1.9m | -50.5% |
| Contributions | 10/11 | €9,742,324 | €9,742,324 | = | 0.0% |
| Capital | 10 | €7,842,902 | €7,842,902 | = | 0.0% |
| Issued capital | 100 | €7,842,902 | €7,842,902 | = | 0.0% |
| Outside capital | 11 | €1,899,421 | €1,899,421 | = | 0.0% |
| Share premium | 1100/10 | €1,899,421 | €1,899,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,067,462 | -€7,922,353 | -€1.9m | -30.6% |
| Amounts payable | 17/49 | €421,285 | €535,161 | +€113,876 | +27.0% |
| Amounts payable within one year | 42/48 | €360,174 | €520,775 | +€160,601 | +44.6% |
| Trade debts | 44 | €135,172 | €228,389 | +€93,217 | +69.0% |
| Suppliers | 440/4 | €135,172 | €228,389 | +€93,217 | +69.0% |
| Taxes, remuneration and social security | 45 | €225,002 | €292,386 | +€67,384 | +29.9% |
| Taxes | 450/3 | €39,452 | €85,345 | +€45,894 | +116.3% |
| Remuneration and social security | 454/9 | €185,551 | €207,041 | +€21,490 | +11.6% |
| Accrued charges and deferred income | 492/3 | €61,111 | €14,386 | -€46,725 | -76.5% |
| Remuneration, social security and pensions | 62 | €1,138,940 | €1,443,437 | +€304,497 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €722,666 | €796,587 | +€73,921 | +10.2% |
| Other operating charges | 640/8 | €18,306 | €1,497 | -€16,810 | -91.8% |
| Non-recurring operating charges | 66A | - | €2,732 | +€2,732 | |
| Gross operating margin | 9900 | €400,360 | €385,953 | -€14,407 | -3.6% |
| Operating profit (loss) | 9901 | -€1,479,552 | -€1,858,300 | -€378,749 | -25.6% |
| Financial income | 75/76B | €39,403 | €22,391 | -€17,013 | -43.2% |
| Recurring financial income | 75 | €39,403 | €22,391 | -€17,013 | -43.2% |
| Financial charges | 65/66B | €10,822 | €16,339 | +€5,517 | +51.0% |
| Recurring financial charges | 65 | €10,822 | €16,339 | +€5,517 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,450,971 | -€1,852,248 | -€401,278 | -27.7% |
| Income taxes | 67/77 | €1,955 | €2,643 | +€688 | +35.2% |
| Profit (loss) for the period | 9904 | -€1,452,925 | -€1,854,891 | -€401,966 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,452,925 | -€1,854,891 | -€401,966 | -27.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.