DIGITENS: 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.
DIGITENS
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash -€28,026
down €28,026 (-68.9%), from €40,693 to €12,667
mainly Current investments (-€60,000) and Tax, wage and social debts (-€2,074)
- Receivables within one year +€1,530
up €1,530 (+11.3%), from €13,552 to €15,082
of which Trade receivables: +€1,452
- Reserves +€79,346
new in 2025: €79,346
- Profit (loss) carried forward -€45,385
down €45,385 (-100.0%), from €45,385 to €0
- Tax, wage and social debts -€2,074
down €2,074 (-18.1%), from €11,486 to €9,412
- Other debts +€1,171
up €1,171 (+125.7%), from €932 to €2,103
- Gross operating margin +€7,951
up €7,951 (+20.1%), from €39,611 to €47,562
- Taxes +€2,596
up €2,596 (+35.5%), from €7,304 to €9,900
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 | €61,236 | €94,742 | +€33,506 | +54.7% |
| Fixed assets | 21/28 | €5,661 | €5,409 | -€252 | -4.5% |
| Tangible fixed assets | 22/27 | €5,661 | €5,409 | -€252 | -4.5% |
| Furniture and vehicles | 24 | €470 | €743 | +€273 | +58.0% |
| Other tangible fixed assets | 26 | €5,190 | €4,665 | -€525 | -10.1% |
| Current assets | 29/58 | €55,576 | €89,333 | +€33,758 | +60.7% |
| Amounts receivable within one year | 40/41 | €13,552 | €15,082 | +€1,530 | +11.3% |
| Trade receivables | 40 | €13,552 | €15,004 | +€1,452 | +10.7% |
| Other amounts receivable | 41 | - | €78 | +€78 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €40,693 | €12,667 | -€28,026 | -68.9% |
| Deferred charges and accrued income | 490/1 | €1,331 | €1,585 | +€255 | +19.1% |
| Total equity and liabilities | 10/49 | €61,236 | €94,742 | +€33,506 | +54.7% |
| Equity | 10/15 | €48,385 | €82,346 | +€33,961 | +70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €79,346 | +€79,346 | |
| Distributable reserves | 133 | - | €79,346 | +€79,346 | |
| Profit (loss) carried forward | 14 | €45,385 | €0 | -€45,385 | -100.0% |
| Amounts payable | 17/49 | €12,851 | €12,396 | -€455 | -3.5% |
| Amounts payable within one year | 42/48 | €12,851 | €12,396 | -€455 | -3.5% |
| Trade debts | 44 | €434 | €881 | +€448 | +103.2% |
| Suppliers | 440/4 | €434 | €881 | +€448 | +103.2% |
| Taxes, remuneration and social security | 45 | €11,486 | €9,412 | -€2,074 | -18.1% |
| Taxes | 450/3 | €11,486 | €9,412 | -€2,074 | -18.1% |
| Other amounts payable | 47/48 | €932 | €2,103 | +€1,171 | +125.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €1,186 | +€190 | +19.1% |
| Other operating charges | 640/8 | €438 | €175 | -€263 | -60.0% |
| Gross operating margin | 9900 | €39,611 | €47,562 | +€7,951 | +20.1% |
| Operating profit (loss) | 9901 | €38,177 | €46,200 | +€8,023 | +21.0% |
| Financial charges | 65/66B | €2,667 | €2,339 | -€329 | -12.3% |
| Recurring financial charges | 65 | €2,667 | €2,339 | -€329 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €35,510 | €43,861 | +€8,352 | +23.5% |
| Income taxes | 67/77 | €7,304 | €9,900 | +€2,596 | +35.5% |
| Profit (loss) for the period | 9904 | €28,205 | €33,961 | +€5,756 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,205 | €33,961 | +€5,756 | +20.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.