DIGITHEIA: 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.
DIGITHEIA
Largest movements
- Cash +€52,433
up €52,433 (+51.9%), from €101,083 to €153,516
mainly Net result for the year (+€34,422) and Receivables within one year (+€9,209)
- Receivables within one year -€9,209
down €9,209 (-92.3%), from €9,979 to €770
of which Trade receivables: -€9,113
- Profit (loss) carried forward +€34,422
up €34,422 (+40.9%), from €84,195 to €118,617
- Tax, wage and social debts +€7,154
up €7,154 (+28.7%), from €24,909 to €32,062
of which Taxes: +€5,154
- Gross operating margin -€62,226
down €62,226 (-58.4%), from €106,487 to €44,261
- Taxes -€12,841
down €12,841 (-59.9%), from €21,452 to €8,611
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.
Derived cash bridge
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 | €113,454 | €155,615 | +€42,161 | +37.2% |
| Fixed assets | 21/28 | €2,393 | €1,330 | -€1,063 | -44.4% |
| Tangible fixed assets | 22/27 | €2,393 | €1,330 | -€1,063 | -44.4% |
| Furniture and vehicles | 24 | €2,393 | €1,330 | -€1,063 | -44.4% |
| Current assets | 29/58 | €111,062 | €154,286 | +€43,224 | +38.9% |
| Amounts receivable within one year | 40/41 | €9,979 | €770 | -€9,209 | -92.3% |
| Trade receivables | 40 | €9,788 | €675 | -€9,113 | -93.1% |
| Other amounts receivable | 41 | €191 | €95 | -€97 | -50.6% |
| Cash at bank and in hand | 54/58 | €101,083 | €153,516 | +€52,433 | +51.9% |
| Total equity and liabilities | 10/49 | €113,454 | €155,615 | +€42,161 | +37.2% |
| Equity | 10/15 | €87,195 | €121,617 | +€34,422 | +39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,195 | €118,617 | +€34,422 | +40.9% |
| Amounts payable | 17/49 | €26,259 | €33,998 | +€7,739 | +29.5% |
| Amounts payable within one year | 42/48 | €26,259 | €33,998 | +€7,739 | +29.5% |
| Trade debts | 44 | €705 | €564 | -€141 | -20.1% |
| Suppliers | 440/4 | €705 | €564 | -€141 | -20.1% |
| Taxes, remuneration and social security | 45 | €24,909 | €32,062 | +€7,154 | +28.7% |
| Taxes | 450/3 | €24,909 | €30,062 | +€5,154 | +20.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €646 | €1,372 | +€727 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €1,063 | +€235 | +28.4% |
| Other operating charges | 640/8 | - | €11 | +€11 | |
| Gross operating margin | 9900 | €106,487 | €44,261 | -€62,226 | -58.4% |
| Operating profit (loss) | 9901 | €105,659 | €43,187 | -€62,472 | -59.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €13 | €154 | +€141 | +1,105% |
| Recurring financial charges | 65 | €13 | €154 | +€141 | +1,105% |
| Profit (loss) for the period before taxes | 9903 | €105,647 | €43,033 | -€62,614 | -59.3% |
| Income taxes | 67/77 | €21,452 | €8,611 | -€12,841 | -59.9% |
| Profit (loss) for the period | 9904 | €84,195 | €34,422 | -€49,773 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,195 | €34,422 | -€49,773 | -59.1% |
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 18 October 2026 via checked.be.