DIGITS CREATIONS: 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.
DIGITS CREATIONS
Largest movements
- Tangible fixed assets -€18,212
down €18,212 (-11.6%), from €157,425 to €139,213
of which Furniture and vehicles: -€13,169
- Cash +€6,514
up €6,514 (+46.9%), from €13,896 to €20,410
mainly Depreciation (+€18,212) and Net result for the year (+€2,498)
- Debts after one year -€14,928
no longer reported in 2026 (was €14,928)
- Reserves +€2,498
up €2,498 (+4.6%), from €54,660 to €57,158
of which Distributable reserves: +€2,498
- Gross operating margin -€9,710
down €9,710 (-28.6%), from €33,966 to €24,256
- Taxes -€2,951
down €2,951 (-70.5%), from €4,185 to €1,234
- Financial charges -€474
down €474 (-26.7%), from €1,776 to €1,302
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,373 | €166,448 | -€10,925 | -6.2% |
| Fixed assets | 21/28 | €157,425 | €139,213 | -€18,212 | -11.6% |
| Tangible fixed assets | 22/27 | €157,425 | €139,213 | -€18,212 | -11.6% |
| Land and buildings | 22 | €103,519 | €98,767 | -€4,752 | -4.6% |
| Plant, machinery and equipment | 23 | €1,733 | €1,442 | -€291 | -16.8% |
| Furniture and vehicles | 24 | €52,173 | €39,004 | -€13,169 | -25.2% |
| Current assets | 29/58 | €19,948 | €27,235 | +€7,287 | +36.5% |
| Amounts receivable within one year | 40/41 | €4,823 | €5,326 | +€503 | +10.4% |
| Trade receivables | 40 | €4,127 | €4,560 | +€433 | +10.5% |
| Other amounts receivable | 41 | €697 | €766 | +€69 | +10.0% |
| Cash at bank and in hand | 54/58 | €13,896 | €20,410 | +€6,514 | +46.9% |
| Deferred charges and accrued income | 490/1 | €1,229 | €1,499 | +€271 | +22.0% |
| Total equity and liabilities | 10/49 | €177,373 | €166,448 | -€10,925 | -6.2% |
| Equity | 10/15 | €73,260 | €75,758 | +€2,498 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,660 | €57,158 | +€2,498 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,800 | €55,298 | +€2,498 | +4.7% |
| Amounts payable | 17/49 | €104,113 | €90,690 | -€13,423 | -12.9% |
| Amounts payable after more than one year | 17 | €14,928 | - | -€14,928 | |
| Financial debts | 170/4 | €14,928 | - | -€14,928 | |
| Amounts payable within one year | 42/48 | €89,184 | €90,690 | +€1,506 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €14,386 | €14,928 | +€542 | +3.8% |
| Trade debts | 44 | €44 | €1,697 | +€1,653 | +3,783% |
| Suppliers | 440/4 | €44 | €1,697 | +€1,653 | +3,783% |
| Taxes, remuneration and social security | 45 | €1,298 | €371 | -€927 | -71.4% |
| Taxes | 450/3 | €1,298 | €371 | -€927 | -71.4% |
| Other amounts payable | 47/48 | €73,456 | €73,694 | +€237 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,212 | €18,212 | = | 0.0% |
| Other operating charges | 640/8 | €980 | €1,011 | +€31 | +3.1% |
| Gross operating margin | 9900 | €33,966 | €24,256 | -€9,710 | -28.6% |
| Operating profit (loss) | 9901 | €14,773 | €5,033 | -€9,741 | -65.9% |
| Financial income | 75/76B | €15 | €1 | -€14 | -92.7% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -92.7% |
| Financial charges | 65/66B | €1,776 | €1,302 | -€474 | -26.7% |
| Recurring financial charges | 65 | €1,776 | €1,302 | -€474 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €13,012 | €3,732 | -€9,280 | -71.3% |
| Income taxes | 67/77 | €4,185 | €1,234 | -€2,951 | -70.5% |
| Profit (loss) for the period | 9904 | €8,827 | €2,498 | -€6,329 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,827 | €2,498 | -€6,329 | -71.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.