DIGIWAVE: 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.
DIGIWAVE
Largest movements
- Receivables within one year -€40,790
down €40,790 (-69.9%), from €58,332 to €17,541
of which Other amounts receivable: -€29,046
- Cash -€12,108
no longer reported in 2025 (was €12,108)
mainly Other debts (-€32,857) and Tax, wage and social debts (-€12,267)
- Other debts -€32,857
no longer reported in 2025 (was €32,857)
- Tax, wage and social debts -€12,267
down €12,267 (-64.0%), from €19,172 to €6,905
- Profit (loss) carried forward -€9,494
down €9,494 (-94.9%), from €10,000 to €506
- Short-term financial debts +€1,221
up €1,221 (+54.6%), from €2,238 to €3,458
- Gross operating margin -€64,874
down €64,874, from €56,775 to -€8,099
- Taxes -€12,728
down €12,728 (-97.8%), from €13,008 to €280
- Other operating charges -€1,200
down €1,200 (-58.7%), from €2,043 to €843
- Financial income -€1,167
down €1,167 (-67.4%), from €1,730 to €564
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 | €73,457 | €19,551 | -€53,906 | -73.4% |
| Fixed assets | 21/28 | €1,960 | €1,471 | -€489 | -24.9% |
| Tangible fixed assets | 22/27 | €1,960 | €1,471 | -€489 | -24.9% |
| Land and buildings | 22 | €918 | €787 | -€131 | -14.3% |
| Furniture and vehicles | 24 | €1,042 | €684 | -€358 | -34.3% |
| Current assets | 29/58 | €71,497 | €18,080 | -€53,417 | -74.7% |
| Amounts receivable within one year | 40/41 | €58,332 | €17,541 | -€40,790 | -69.9% |
| Trade receivables | 40 | €22,401 | €10,656 | -€11,745 | -52.4% |
| Other amounts receivable | 41 | €35,931 | €6,886 | -€29,046 | -80.8% |
| Cash at bank and in hand | 54/58 | €12,108 | - | -€12,108 | |
| Deferred charges and accrued income | 490/1 | €1,057 | €538 | -€519 | -49.1% |
| Total equity and liabilities | 10/49 | €73,457 | €19,551 | -€53,906 | -73.4% |
| Equity | 10/15 | €18,060 | €8,566 | -€9,494 | -52.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,000 | €506 | -€9,494 | -94.9% |
| Amounts payable | 17/49 | €55,397 | €10,985 | -€44,412 | -80.2% |
| Amounts payable within one year | 42/48 | €55,397 | €10,985 | -€44,412 | -80.2% |
| Financial debts | 43 | €2,238 | €3,458 | +€1,221 | +54.6% |
| Credit institutions | 430/8 | €2,238 | €3,458 | +€1,221 | +54.6% |
| Trade debts | 44 | €1,130 | €621 | -€509 | -45.0% |
| Suppliers | 440/4 | €1,130 | €621 | -€509 | -45.0% |
| Taxes, remuneration and social security | 45 | €19,172 | €6,905 | -€12,267 | -64.0% |
| Taxes | 450/3 | €19,172 | €6,905 | -€12,267 | -64.0% |
| Other amounts payable | 47/48 | €32,857 | - | -€32,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €489 | +€326 | +200.9% |
| Other operating charges | 640/8 | €2,043 | €843 | -€1,200 | -58.7% |
| Gross operating margin | 9900 | €56,775 | -€8,099 | -€64,874 | |
| Operating profit (loss) | 9901 | €54,569 | -€9,431 | -€64,000 | |
| Financial income | 75/76B | €1,730 | €564 | -€1,167 | -67.4% |
| Recurring financial income | 75 | €1,730 | €564 | -€1,167 | -67.4% |
| Financial charges | 65/66B | €434 | €346 | -€88 | -20.2% |
| Recurring financial charges | 65 | €434 | €346 | -€88 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €55,866 | -€9,214 | -€65,079 | |
| Income taxes | 67/77 | €13,008 | €280 | -€12,728 | -97.8% |
| Profit (loss) for the period | 9904 | €42,857 | -€9,494 | -€52,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,857 | -€9,494 | -€52,352 |
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.