Digivolution: 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.
Digivolution
Largest movements
- Receivables within one year -€26,354
down €26,354 (-36.0%), from €73,283 to €46,929
of which Trade receivables: -€29,016
- Current investments -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Cash +€3,692
up €3,692 (+2.7%), from €136,135 to €139,828
mainly Net result for the year (+€84,628) and Other debts (+€70,857)
- Profit (loss) carried forward -€88,372
down €88,372 (-82.0%), from €107,793 to €19,420
- Other debts +€70,857
up €70,857 (+81.3%), from €87,143 to €158,000
- Tax, wage and social debts -€18,180
down €18,180 (-57.5%), from €31,635 to €13,455
- Gross operating margin -€8,611
down €8,611 (-6.6%), from €129,697 to €121,086
- Taxes -€1,767
down €1,767 (-6.0%), from €29,628 to €27,860
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 | €243,187 | €205,090 | -€38,097 | -15.7% |
| Fixed assets | 21/28 | €13,725 | €12,294 | -€1,431 | -10.4% |
| Tangible fixed assets | 22/27 | €13,525 | €12,094 | -€1,431 | -10.6% |
| Plant, machinery and equipment | 23 | €1,590 | €795 | -€795 | -50.0% |
| Furniture and vehicles | 24 | €11,935 | €11,299 | -€636 | -5.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €229,462 | €192,797 | -€36,666 | -16.0% |
| Amounts receivable within one year | 40/41 | €73,283 | €46,929 | -€26,354 | -36.0% |
| Trade receivables | 40 | €56,310 | €27,294 | -€29,016 | -51.5% |
| Other amounts receivable | 41 | €16,974 | €19,635 | +€2,662 | +15.7% |
| Current investments | 50/53 | €15,000 | €0 | -€15,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €136,135 | €139,828 | +€3,692 | +2.7% |
| Deferred charges and accrued income | 490/1 | €5,044 | €6,040 | +€996 | +19.7% |
| Total equity and liabilities | 10/49 | €243,187 | €205,090 | -€38,097 | -15.7% |
| Equity | 10/15 | €115,293 | €26,920 | -€88,372 | -76.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,793 | €19,420 | -€88,372 | -82.0% |
| Amounts payable | 17/49 | €127,895 | €178,170 | +€50,276 | +39.3% |
| Amounts payable within one year | 42/48 | €127,895 | €178,170 | +€50,276 | +39.3% |
| Trade debts | 44 | €9,117 | €6,716 | -€2,402 | -26.3% |
| Suppliers | 440/4 | €9,117 | €6,716 | -€2,402 | -26.3% |
| Taxes, remuneration and social security | 45 | €31,635 | €13,455 | -€18,180 | -57.5% |
| Taxes | 450/3 | €31,635 | €13,455 | -€18,180 | -57.5% |
| Other amounts payable | 47/48 | €87,143 | €158,000 | +€70,857 | +81.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €30 | €0 | -€30 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,422 | €3,166 | -€256 | -7.5% |
| Other operating charges | 640/8 | €1,670 | €2,553 | +€883 | +52.9% |
| Gross operating margin | 9900 | €129,697 | €121,086 | -€8,611 | -6.6% |
| Operating profit (loss) | 9901 | €124,605 | €115,366 | -€9,239 | -7.4% |
| Financial income | 75/76B | €360 | €774 | +€413 | +114.7% |
| Recurring financial income | 75 | €360 | €774 | +€413 | +114.7% |
| Financial charges | 65/66B | €3,605 | €3,652 | +€47 | +1.3% |
| Recurring financial charges | 65 | €3,605 | €3,652 | +€47 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €121,360 | €112,488 | -€8,872 | -7.3% |
| Income taxes | 67/77 | €29,628 | €27,860 | -€1,767 | -6.0% |
| Profit (loss) for the period | 9904 | €91,733 | €84,628 | -€7,105 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,733 | €84,628 | -€7,105 | -7.7% |
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 10 October 2026 via checked.be.