DigiWise: 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.
DigiWise
Largest movements
- Cash -€14,639
down €14,639 (-39.7%), from €36,893 to €22,254
mainly Tax, wage and social debts (-€9,593) and Receivables within one year (-€6,883)
- Receivables within one year +€6,883
up €6,883 (+49.5%), from €13,915 to €20,798
of which Other amounts receivable: +€8,469
- Deferred charges and accrued income +€2,960
up €2,960 (+241%), from €1,230 to €4,190
- Intangible fixed assets -€953
down €953 (-12.7%), from €7,482 to €6,529
- Tax, wage and social debts -€9,593
down €9,593 (-76.0%), from €12,620 to €3,027
- Other debts -€3,812
down €3,812 (-88.8%), from €4,295 to €483
- Current portion of long-term debt +€3,778
new in 2025: €3,778
- Profit (loss) carried forward +€2,559
up €2,559 (+6.8%), from €37,411 to €39,970
- Trade debts +€826
up €826 (+18.3%), from €4,516 to €5,342
- Gross operating margin -€44,349
down €44,349 (-80.2%), from €55,275 to €10,926
- Taxes -€8,230
down €8,230 (-84.3%), from €9,764 to €1,534
- Financial charges -€1,113
down €1,113 (-18.0%), from €6,167 to €5,054
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 | €60,842 | €54,667 | -€6,175 | -10.1% |
| Fixed assets | 21/28 | €8,804 | €7,425 | -€1,379 | -15.7% |
| Intangible fixed assets | 21 | €7,482 | €6,529 | -€953 | -12.7% |
| Tangible fixed assets | 22/27 | €1,262 | €836 | -€426 | -33.8% |
| Furniture and vehicles | 24 | €1,262 | €836 | -€426 | -33.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €52,038 | €47,242 | -€4,796 | -9.2% |
| Amounts receivable within one year | 40/41 | €13,915 | €20,798 | +€6,883 | +49.5% |
| Trade receivables | 40 | €13,915 | €12,329 | -€1,586 | -11.4% |
| Other amounts receivable | 41 | - | €8,469 | +€8,469 | |
| Cash at bank and in hand | 54/58 | €36,893 | €22,254 | -€14,639 | -39.7% |
| Deferred charges and accrued income | 490/1 | €1,230 | €4,190 | +€2,960 | +241% |
| Total equity and liabilities | 10/49 | €60,842 | €54,667 | -€6,175 | -10.1% |
| Equity | 10/15 | €39,411 | €41,970 | +€2,559 | +6.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,411 | €39,970 | +€2,559 | +6.8% |
| Amounts payable | 17/49 | €21,431 | €12,697 | -€8,734 | -40.8% |
| Amounts payable within one year | 42/48 | €21,431 | €12,630 | -€8,801 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,778 | +€3,778 | |
| Trade debts | 44 | €4,516 | €5,342 | +€826 | +18.3% |
| Suppliers | 440/4 | €4,516 | €5,342 | +€826 | +18.3% |
| Taxes, remuneration and social security | 45 | €12,620 | €3,027 | -€9,593 | -76.0% |
| Taxes | 450/3 | €12,620 | €3,027 | -€9,593 | -76.0% |
| Other amounts payable | 47/48 | €4,295 | €483 | -€3,812 | -88.8% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €1,379 | +€268 | +24.1% |
| Other operating charges | 640/8 | €822 | €400 | -€422 | -51.3% |
| Gross operating margin | 9900 | €55,275 | €10,926 | -€44,349 | -80.2% |
| Operating profit (loss) | 9901 | €53,342 | €9,147 | -€44,195 | -82.9% |
| Financial charges | 65/66B | €6,167 | €5,054 | -€1,113 | -18.0% |
| Recurring financial charges | 65 | €6,167 | €5,054 | -€1,113 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €47,175 | €4,093 | -€43,082 | -91.3% |
| Income taxes | 67/77 | €9,764 | €1,534 | -€8,230 | -84.3% |
| Profit (loss) for the period | 9904 | €37,411 | €2,559 | -€34,852 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,411 | €2,559 | -€34,852 | -93.2% |
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 25 October 2026 via checked.be.