Digivice: 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.
Digivice
Largest movements
- Cash -€66,652
down €66,652 (-51.7%), from €128,817 to €62,164
mainly Contributions, distributions and other (-€251,500) and Current portion of long-term debt (-€5,258)
- Receivables within one year -€12,504
down €12,504 (-19.9%), from €62,805 to €50,301
of which Trade receivables: -€8,263
- Tangible fixed assets -€7,241
down €7,241 (-18.8%), from €38,488 to €31,246
of which Leasing and similar rights: -€4,463
- Reserves -€173,621
down €173,621 (-99.9%), from €173,790 to €169
of which Distributable reserves: -€173,621
- Other debts +€65,486
up €65,486 (+385%), from €17,004 to €82,490
- Tax, wage and social debts +€27,760
up €27,760 (+221%), from €12,545 to €40,305
- Current portion of long-term debt -€5,258
down €5,258 (-100%), from €5,258 to €0
- Depreciation -€3,138
down €3,138 (-23.2%), from €13,540 to €10,402
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.
Derived cash bridge
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 | €230,886 | €144,702 | -€86,184 | -37.3% |
| Fixed assets | 21/28 | €38,488 | €31,246 | -€7,241 | -18.8% |
| Tangible fixed assets | 22/27 | €38,488 | €31,246 | -€7,241 | -18.8% |
| Land and buildings | 22 | €15,690 | €13,710 | -€1,979 | -12.6% |
| Plant, machinery and equipment | 23 | €7,744 | €6,379 | -€1,365 | -17.6% |
| Furniture and vehicles | 24 | €1,899 | €3,716 | +€1,817 | +95.7% |
| Leasing and similar rights | 25 | €4,463 | €0 | -€4,463 | -100% |
| Other tangible fixed assets | 26 | €8,692 | €7,442 | -€1,250 | -14.4% |
| Current assets | 29/58 | €192,398 | €113,456 | -€78,942 | -41.0% |
| Amounts receivable within one year | 40/41 | €62,805 | €50,301 | -€12,504 | -19.9% |
| Trade receivables | 40 | €57,173 | €48,910 | -€8,263 | -14.5% |
| Other amounts receivable | 41 | €5,633 | €1,391 | -€4,242 | -75.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €128,817 | €62,164 | -€66,652 | -51.7% |
| Deferred charges and accrued income | 490/1 | €776 | €991 | +€214 | +27.6% |
| Total equity and liabilities | 10/49 | €230,886 | €144,702 | -€86,184 | -37.3% |
| Equity | 10/15 | €193,790 | €20,169 | -€173,621 | -89.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €173,790 | €169 | -€173,621 | -99.9% |
| Tax-exempt reserves | 132 | €169 | €169 | = | 0.0% |
| Distributable reserves | 133 | €173,621 | €0 | -€173,621 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,096 | €124,534 | +€87,438 | +236% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,096 | €124,534 | +€87,438 | +236% |
| Current portion of amounts payable after more than one year | 42 | €5,258 | €0 | -€5,258 | -100% |
| Trade debts | 44 | €2,289 | €1,739 | -€551 | -24.1% |
| Suppliers | 440/4 | €2,289 | €1,739 | -€551 | -24.1% |
| Taxes, remuneration and social security | 45 | €12,545 | €40,305 | +€27,760 | +221% |
| Taxes | 450/3 | €12,545 | €40,305 | +€27,760 | +221% |
| Other amounts payable | 47/48 | €17,004 | €82,490 | +€65,486 | +385% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,540 | €10,402 | -€3,138 | -23.2% |
| Other operating charges | 640/8 | €1,323 | €1,072 | -€251 | -19.0% |
| Gross operating margin | 9900 | €106,675 | €107,629 | +€954 | +0.9% |
| Operating profit (loss) | 9901 | €91,812 | €96,155 | +€4,343 | +4.7% |
| Financial income | 75/76B | €1,166 | €1,495 | +€328 | +28.2% |
| Recurring financial income | 75 | €1,166 | €1,495 | +€328 | +28.2% |
| Financial charges | 65/66B | €639 | €164 | -€475 | -74.3% |
| Recurring financial charges | 65 | €639 | €164 | -€475 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €92,339 | €97,485 | +€5,146 | +5.6% |
| Income taxes | 67/77 | €18,717 | €19,607 | +€890 | +4.8% |
| Profit (loss) for the period | 9904 | €73,622 | €77,879 | +€4,256 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,622 | €77,879 | +€4,256 | +5.8% |
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 15 October 2026 via checked.be.