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DIGITME: 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.

What changed

DIGITME

BE 0801.505.852
NACE 74.991, Agents and managers of artists, athletes and other public figures
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,765
2024 · €29,951-€26,186
Equity
€7,315
2024 · €3,551+€3,764
Cash
-
2024 · €13,259-€13,259
Balance sheet total
€83,478
2024 · €113,243-€29,765

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€15,834

    down €15,834 (-18.9%), from €83,789 to €67,955

    of which Furniture and vehicles: -€14,434

  • Cash -€13,259

    no longer reported in 2025 (was €13,259)

    mainly Other debts (-€15,000) and Debts after one year (-€12,558)

Equity and liabilities
  • Other debts -€15,000

    down €15,000 (-71.7%), from €20,930 to €5,930

  • Debts after one year -€12,558

    down €12,558 (-30.1%), from €41,692 to €29,134

  • Tax, wage and social debts -€6,151

    down €6,151 (-19.4%), from €31,759 to €25,608

  • Profit (loss) carried forward +€3,764

    up €3,764 (+7380.4%), from €51 to €3,815

Income statement
  • Gross operating margin -€37,543

    down €37,543 (-53.9%), from €69,706 to €32,163

  • Taxes -€7,080

    down €7,080 (-69.2%), from €10,236 to €3,156

  • Financial charges -€2,392

    down €2,392 (-53.5%), from €4,473 to €2,081

  • Other operating charges -€2,267

    down €2,267 (-65.3%), from €3,473 to €1,206

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €29,951
Gross operating margin -€37,543
Depreciation -€532
Other operating charges +€2,267
Financial income +€150
Financial charges +€2,392
Taxes +€7,080
Result 2025 €3,765

Cash bridge derived

cash 2024 to 2025

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.

From operations +€6,435
Investment -€6,533
Financing -€13,161
Cash 2024 €13,259
Net result for the year +€3,765
Depreciation +€22,367
Receivables within one year +€772
Deferred charges and accrued income -€100
Trade debts -€336
Tax, wage and social debts -€6,151
Other debts -€15,000
Accrued charges and deferred income +€1,118
Investment in fixed assets (net) -€6,533
Debts after one year -€12,558
Short-term financial debts -€602
Contributions, distributions and other -€1
Cash 2025 €0
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €113,243 €83,478 -€29,765 -26.3%
Fixed assets 21/28 €83,939 €68,105 -€15,834 -18.9%
Tangible fixed assets 22/27 €83,789 €67,955 -€15,834 -18.9%
Plant, machinery and equipment 23 €6,530 €5,130 -€1,400 -21.4%
Furniture and vehicles 24 €77,259 €62,825 -€14,434 -18.7%
Financial fixed assets 28 €150 €150 = 0.0%
Current assets 29/58 €29,304 €15,373 -€13,931 -47.5%
Amounts receivable within one year 40/41 €16,045 €15,273 -€772 -4.8%
Trade receivables 40 €1,620 €14,066 +€12,446 +768.3%
Other amounts receivable 41 €14,425 €1,207 -€13,218 -91.6%
Cash at bank and in hand 54/58 €13,259 - -€13,259
Deferred charges and accrued income 490/1 - €100 +€100
Total equity and liabilities 10/49 €113,243 €83,478 -€29,765 -26.3%
Equity 10/15 €3,551 €7,315 +€3,764 +106.0%
Contributions 10/11 €3,500 €3,500 = 0.0%
Capital 10 €3,500 €3,500 = 0.0%
Issued capital 100 €3,500 €3,500 = 0.0%
Profit (loss) carried forward 14 €51 €3,815 +€3,764 +7380.4%
Amounts payable 17/49 €109,692 €76,163 -€33,529 -30.6%
Amounts payable after more than one year 17 €41,692 €29,134 -€12,558 -30.1%
Financial debts 170/4 €41,692 €29,134 -€12,558 -30.1%
Amounts payable within one year 42/48 €68,000 €45,911 -€22,089 -32.5%
Financial debts 43 €13,160 €12,558 -€602 -4.6%
Credit institutions 430/8 €13,160 €12,558 -€602 -4.6%
Trade debts 44 €2,151 €1,815 -€336 -15.6%
Suppliers 440/4 €2,151 €1,815 -€336 -15.6%
Taxes, remuneration and social security 45 €31,759 €25,608 -€6,151 -19.4%
Taxes 450/3 €31,759 €25,608 -€6,151 -19.4%
Other amounts payable 47/48 €20,930 €5,930 -€15,000 -71.7%
Accrued charges and deferred income 492/3 - €1,118 +€1,118
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €21,835 €22,367 +€532 +2.4%
Other operating charges 640/8 €3,473 €1,206 -€2,267 -65.3%
Gross operating margin 9900 €69,706 €32,163 -€37,543 -53.9%
Operating profit (loss) 9901 €44,398 €8,590 -€35,808 -80.7%
Financial income 75/76B €262 €412 +€150 +57.3%
Recurring financial income 75 €262 €412 +€150 +57.3%
Financial charges 65/66B €4,473 €2,081 -€2,392 -53.5%
Recurring financial charges 65 €4,473 €2,081 -€2,392 -53.5%
Profit (loss) for the period before taxes 9903 €40,187 €6,921 -€33,266 -82.8%
Income taxes 67/77 €10,236 €3,156 -€7,080 -69.2%
Profit (loss) for the period 9904 €29,951 €3,765 -€26,186 -87.4%
Profit (loss) for the period to be appropriated 9905 €29,951 €3,765 -€26,186 -87.4%

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 4 October 2026 via checked.be.