DigitSkill: 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.
DigitSkill
Largest movements
- Tangible fixed assets +€13,107
new in 2025: €13,107
of which Furniture and vehicles: +€10,570
- Cash +€11,571
up €11,571 (+714.6%), from €1,619 to €13,191
mainly Net result for the year (+€23,752) and Tax, wage and social debts (+€8,063)
- Receivables within one year +€9,801
new in 2025: €9,801
- Deferred charges and accrued income +€1,038
new in 2025: €1,038
- Reserves +€17,340
new in 2025: €17,340
- Tax, wage and social debts +€8,063
new in 2025: €8,063
- Profit (loss) carried forward +€6,412
up €6,412, from -€6,412 to €0
- Other debts +€2,204
up €2,204 (+85.4%), from €2,582 to €4,786
- Trade debts +€1,497
up €1,497 (+333.4%), from €449 to €1,947
- Gross operating margin +€39,307
up €39,307, from -€6,412 to €32,895
- Taxes +€5,383
new in 2025: €5,383
- Depreciation +€2,132
new in 2025: €2,132
- Financial charges +€1,572
new in 2025: €1,572
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 | €1,619 | €37,136 | +€35,517 | +2193.5% |
| Fixed assets | 21/28 | - | €13,107 | +€13,107 | |
| Tangible fixed assets | 22/27 | - | €13,107 | +€13,107 | |
| Plant, machinery and equipment | 23 | - | €2,537 | +€2,537 | |
| Furniture and vehicles | 24 | - | €10,570 | +€10,570 | |
| Current assets | 29/58 | €1,619 | €24,029 | +€22,410 | +1384.0% |
| Amounts receivable within one year | 40/41 | - | €9,801 | +€9,801 | |
| Trade receivables | 40 | - | €9,801 | +€9,801 | |
| Cash at bank and in hand | 54/58 | €1,619 | €13,191 | +€11,571 | +714.6% |
| Deferred charges and accrued income | 490/1 | - | €1,038 | +€1,038 | |
| Total equity and liabilities | 10/49 | €1,619 | €37,136 | +€35,517 | +2193.5% |
| Equity | 10/15 | -€1,412 | €22,340 | +€23,752 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €17,340 | +€17,340 | |
| Distributable reserves | 133 | - | €17,340 | +€17,340 | |
| Profit (loss) carried forward | 14 | -€6,412 | €0 | +€6,412 | |
| Amounts payable | 17/49 | €3,031 | €14,796 | +€11,765 | +388.2% |
| Amounts payable within one year | 42/48 | €3,031 | €14,796 | +€11,765 | +388.2% |
| Trade debts | 44 | €449 | €1,947 | +€1,497 | +333.4% |
| Suppliers | 440/4 | €449 | €1,947 | +€1,497 | +333.4% |
| Taxes, remuneration and social security | 45 | - | €8,063 | +€8,063 | |
| Taxes | 450/3 | - | €8,063 | +€8,063 | |
| Other amounts payable | 47/48 | €2,582 | €4,786 | +€2,204 | +85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,132 | +€2,132 | |
| Other operating charges | 640/8 | - | €55 | +€55 | |
| Gross operating margin | 9900 | -€6,412 | €32,895 | +€39,307 | |
| Operating profit (loss) | 9901 | -€6,412 | €30,708 | +€37,119 | |
| Financial charges | 65/66B | - | €1,572 | +€1,572 | |
| Recurring financial charges | 65 | - | €1,572 | +€1,572 | |
| Profit (loss) for the period before taxes | 9903 | -€6,412 | €29,136 | +€35,547 | |
| Income taxes | 67/77 | - | €5,383 | +€5,383 | |
| Profit (loss) for the period | 9904 | -€6,412 | €23,752 | +€30,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,412 | €23,752 | +€30,164 |
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 9 October 2026 via checked.be.