DIGITIZED BEING: 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.
DIGITIZED BEING
Largest movements
- Receivables within one year +€44,825
up €44,825 (+38.2%), from €117,270 to €162,096
of which Other amounts receivable: +€50,936
- Receivables after one year -€33,500
down €33,500 (-14.0%), from €240,000 to €206,500
of which Trade receivables: -€240,000
- Cash +€28,930
up €28,930 (+88.7%), from €32,620 to €61,550
mainly Trade debts (+€91,915) and Receivables after one year (+€33,500)
- Tangible fixed assets -€21,263
down €21,263 (-5.5%), from €389,764 to €368,501
of which Land and buildings: -€16,687
- Trade debts +€91,915
up €91,915 (+488.9%), from €18,800 to €110,715
- Debts after one year -€46,860
down €46,860 (-33.8%), from €138,811 to €91,952
- Tax, wage and social debts -€17,964
down €17,964 (-39.5%), from €45,449 to €27,485
- Gross operating margin -€87,560
down €87,560 (-70.4%), from €124,334 to €36,775
- Taxes -€18,034
down €18,034 (-89.3%), from €20,200 to €2,166
- Financial charges +€3,795
up €3,795 (+43.2%), from €8,786 to €12,581
- Depreciation +€1,293
up €1,293 (+6.5%), from €19,970 to €21,263
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 | €781,083 | €800,127 | +€19,044 | +2.4% |
| Fixed assets | 21/28 | €389,889 | €368,626 | -€21,263 | -5.5% |
| Tangible fixed assets | 22/27 | €389,764 | €368,501 | -€21,263 | -5.5% |
| Land and buildings | 22 | €376,185 | €359,498 | -€16,687 | -4.4% |
| Furniture and vehicles | 24 | €13,579 | €9,003 | -€4,577 | -33.7% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €391,194 | €431,501 | +€40,307 | +10.3% |
| Amounts receivable after more than one year | 29 | €240,000 | €206,500 | -€33,500 | -14.0% |
| Trade receivables | 290 | €240,000 | €0 | -€240,000 | -100.0% |
| Other amounts receivable | 291 | - | €206,500 | +€206,500 | |
| Amounts receivable within one year | 40/41 | €117,270 | €162,096 | +€44,825 | +38.2% |
| Trade receivables | 40 | €87,552 | €81,441 | -€6,111 | -7.0% |
| Other amounts receivable | 41 | €29,719 | €80,655 | +€50,936 | +171.4% |
| Cash at bank and in hand | 54/58 | €32,620 | €61,550 | +€28,930 | +88.7% |
| Deferred charges and accrued income | 490/1 | €1,303 | €1,355 | +€52 | +4.0% |
| Total equity and liabilities | 10/49 | €781,083 | €800,127 | +€19,044 | +2.4% |
| Equity | 10/15 | €526,830 | €522,735 | -€4,094 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €493,820 | €489,725 | -€4,094 | -0.8% |
| Amounts payable | 17/49 | €254,253 | €277,391 | +€23,138 | +9.1% |
| Amounts payable after more than one year | 17 | €138,811 | €91,952 | -€46,860 | -33.8% |
| Financial debts | 170/4 | €138,811 | €91,952 | -€46,860 | -33.8% |
| Amounts payable within one year | 42/48 | €115,442 | €185,440 | +€69,998 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €46,111 | €46,860 | +€749 | +1.6% |
| Financial debts | 43 | €5,082 | €379 | -€4,703 | -92.5% |
| Other loans | 439 | €5,082 | €379 | -€4,703 | -92.5% |
| Trade debts | 44 | €18,800 | €110,715 | +€91,915 | +488.9% |
| Suppliers | 440/4 | €18,800 | €110,715 | +€91,915 | +488.9% |
| Taxes, remuneration and social security | 45 | €45,449 | €27,485 | -€17,964 | -39.5% |
| Taxes | 450/3 | €45,449 | €27,485 | -€17,964 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,970 | €21,263 | +€1,293 | +6.5% |
| Other operating charges | 640/8 | €6,457 | €5,559 | -€898 | -13.9% |
| Gross operating margin | 9900 | €124,334 | €36,775 | -€87,560 | -70.4% |
| Operating profit (loss) | 9901 | €97,907 | €9,952 | -€87,955 | -89.8% |
| Financial income | 75/76B | €573 | €701 | +€128 | +22.3% |
| Recurring financial income | 75 | €573 | €701 | +€128 | +22.3% |
| Financial charges | 65/66B | €8,786 | €12,581 | +€3,795 | +43.2% |
| Recurring financial charges | 65 | €8,786 | €12,581 | +€3,795 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €89,694 | -€1,928 | -€91,622 | |
| Income taxes | 67/77 | €20,200 | €2,166 | -€18,034 | -89.3% |
| Profit (loss) for the period | 9904 | €69,494 | -€4,094 | -€73,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,494 | -€4,094 | -€73,588 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.