DIGITEF CONSULTING: 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.
DIGITEF CONSULTING
Largest movements
- Receivables within one year -€33,813
down €33,813 (-96.5%), from €35,023 to €1,210
of which Trade receivables: -€34,247
- Cash -€19,156
down €19,156 (-65.2%), from €29,359 to €10,203
mainly Other debts (-€30,492) and Investment in fixed assets (net) (-€17,416)
- Tangible fixed assets +€9,418
up €9,418 (+74.9%), from €12,571 to €21,990
of which Other tangible fixed assets: +€16,012
- Other debts -€30,492
down €30,492 (-83.7%), from €36,449 to €5,957
- Profit (loss) carried forward -€6,140
down €6,140 (-25.0%), from €24,548 to €18,408
- Tax, wage and social debts -€5,798
down €5,798 (-49.5%), from €11,709 to €5,911
- Trade debts -€1,719
down €1,719 (-61.5%), from €2,796 to €1,077
- Gross operating margin -€68,111
down €68,111 (-94.1%), from €72,414 to €4,303
- Taxes -€14,288
down €14,288 (-94.6%), from €15,097 to €809
- Depreciation +€855
up €855 (+11.1%), from €7,723 to €8,578
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 | €78,501 | €34,353 | -€44,149 | -56.2% |
| Fixed assets | 21/28 | €13,373 | €22,212 | +€8,838 | +66.1% |
| Intangible fixed assets | 21 | €802 | €222 | -€580 | -72.3% |
| Tangible fixed assets | 22/27 | €12,571 | €21,990 | +€9,418 | +74.9% |
| Furniture and vehicles | 24 | €11,776 | €5,182 | -€6,594 | -56.0% |
| Other tangible fixed assets | 26 | €796 | €16,808 | +€16,012 | +2012.5% |
| Current assets | 29/58 | €65,128 | €12,141 | -€52,987 | -81.4% |
| Amounts receivable within one year | 40/41 | €35,023 | €1,210 | -€33,813 | -96.5% |
| Trade receivables | 40 | €35,023 | €775 | -€34,247 | -97.8% |
| Other amounts receivable | 41 | - | €434 | +€434 | |
| Cash at bank and in hand | 54/58 | €29,359 | €10,203 | -€19,156 | -65.2% |
| Deferred charges and accrued income | 490/1 | €746 | €728 | -€18 | -2.4% |
| Total equity and liabilities | 10/49 | €78,501 | €34,353 | -€44,149 | -56.2% |
| Equity | 10/15 | €27,548 | €21,408 | -€6,140 | -22.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,548 | €18,408 | -€6,140 | -25.0% |
| Amounts payable | 17/49 | €50,953 | €12,945 | -€38,009 | -74.6% |
| Amounts payable within one year | 42/48 | €50,953 | €12,945 | -€38,009 | -74.6% |
| Trade debts | 44 | €2,796 | €1,077 | -€1,719 | -61.5% |
| Suppliers | 440/4 | €2,796 | €1,077 | -€1,719 | -61.5% |
| Taxes, remuneration and social security | 45 | €11,709 | €5,911 | -€5,798 | -49.5% |
| Taxes | 450/3 | €11,709 | €5,911 | -€5,798 | -49.5% |
| Other amounts payable | 47/48 | €36,449 | €5,957 | -€30,492 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,723 | €8,578 | +€855 | +11.1% |
| Other operating charges | 640/8 | €605 | €700 | +€95 | +15.6% |
| Gross operating margin | 9900 | €72,414 | €4,303 | -€68,111 | -94.1% |
| Operating profit (loss) | 9901 | €64,086 | -€4,975 | -€69,061 | |
| Financial income | 75/76B | €10 | €5 | -€5 | -50.1% |
| Recurring financial income | 75 | €10 | €5 | -€5 | -50.1% |
| Financial charges | 65/66B | €526 | €361 | -€166 | -31.5% |
| Recurring financial charges | 65 | €526 | €361 | -€166 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €63,570 | -€5,331 | -€68,901 | |
| Income taxes | 67/77 | €15,097 | €809 | -€14,288 | -94.6% |
| Profit (loss) for the period | 9904 | €48,473 | -€6,140 | -€54,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,473 | -€6,140 | -€54,613 |
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 10 October 2026 via checked.be.