DIGIVERSE: 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.
DIGIVERSE
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Financial fixed assets +€120,000
new in 2025: €120,000
- Cash +€100,991
up €100,991 (+281.9%), from €35,830 to €136,820
mainly Current investments (+€150,000) and Net result for the year (+€70,863)
- Receivables within one year -€24,337
down €24,337 (-53.1%), from €45,852 to €21,516
of which Trade receivables: -€25,009
- Other debts +€68,847
up €68,847 (+856.8%), from €8,035 to €76,882
- Trade debts -€20,032
down €20,032 (-76.3%), from €26,239 to €6,206
- Gross operating margin -€21,637
down €21,637 (-18.6%), from €116,413 to €94,776
- Taxes -€12,551
down €12,551 (-38.4%), from €32,705 to €20,154
- Financial income +€3,256
up €3,256 (+64216.2%), from €5 to €3,261
- Depreciation +€1,868
up €1,868 (+55.8%), from €3,350 to €5,218
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 | €250,094 | €298,143 | +€48,049 | +19.2% |
| Fixed assets | 21/28 | €17,938 | €136,581 | +€118,643 | +661.4% |
| Tangible fixed assets | 22/27 | €17,938 | €16,581 | -€1,357 | -7.6% |
| Land and buildings | 22 | €5,412 | €4,771 | -€641 | -11.8% |
| Plant, machinery and equipment | 23 | €341 | €732 | +€391 | +114.8% |
| Furniture and vehicles | 24 | €12,185 | €11,078 | -€1,107 | -9.1% |
| Financial fixed assets | 28 | - | €120,000 | +€120,000 | |
| Current assets | 29/58 | €232,156 | €161,562 | -€70,594 | -30.4% |
| Amounts receivable within one year | 40/41 | €45,852 | €21,516 | -€24,337 | -53.1% |
| Trade receivables | 40 | €45,700 | €20,691 | -€25,009 | -54.7% |
| Other amounts receivable | 41 | €152 | €825 | +€672 | +441.7% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €35,830 | €136,820 | +€100,991 | +281.9% |
| Deferred charges and accrued income | 490/1 | €474 | €3,226 | +€2,752 | +580.6% |
| Total equity and liabilities | 10/49 | €250,094 | €298,143 | +€48,049 | +19.2% |
| Equity | 10/15 | €199,403 | €199,403 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €194,403 | €194,403 | = | 0.0% |
| Distributable reserves | 133 | €194,403 | €194,403 | = | 0.0% |
| Amounts payable | 17/49 | €50,690 | €98,739 | +€48,049 | +94.8% |
| Amounts payable within one year | 42/48 | €50,107 | €98,739 | +€48,633 | +97.1% |
| Trade debts | 44 | €26,239 | €6,206 | -€20,032 | -76.3% |
| Suppliers | 440/4 | €26,239 | €6,206 | -€20,032 | -76.3% |
| Taxes, remuneration and social security | 45 | €15,833 | €15,651 | -€182 | -1.1% |
| Taxes | 450/3 | €13,833 | €15,651 | +€1,818 | +13.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €8,035 | €76,882 | +€68,847 | +856.8% |
| Accrued charges and deferred income | 492/3 | €584 | - | -€584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,350 | €5,218 | +€1,868 | +55.8% |
| Other operating charges | 640/8 | €319 | €494 | +€175 | +54.7% |
| Non-recurring operating charges | 66A | €629 | - | -€629 | |
| Gross operating margin | 9900 | €116,413 | €94,776 | -€21,637 | -18.6% |
| Operating profit (loss) | 9901 | €112,114 | €89,063 | -€23,050 | -20.6% |
| Financial income | 75/76B | €5 | €3,261 | +€3,256 | +64216.2% |
| Recurring financial income | 75 | €5 | €3,261 | +€3,256 | +64216.2% |
| Financial charges | 65/66B | €860 | €1,307 | +€448 | +52.1% |
| Recurring financial charges | 65 | €860 | €1,307 | +€448 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €111,259 | €91,017 | -€20,242 | -18.2% |
| Income taxes | 67/77 | €32,705 | €20,154 | -€12,551 | -38.4% |
| Profit (loss) for the period | 9904 | €78,554 | €70,863 | -€7,691 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,554 | €70,863 | -€7,691 | -9.8% |
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 5 October 2026 via checked.be.