Digixperts 360: 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.
Digixperts 360
Largest movements
- Cash +€127,821
up €127,821 (+455.2%), from €28,077 to €155,898
mainly Net result for the year (+€59,701) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€20,854
up €20,854 (+68.9%), from €30,286 to €51,140
of which Trade receivables: +€20,726
- Reserves +€59,701
up €59,701 (+93.6%), from €63,792 to €123,493
- Tax, wage and social debts +€25,964
up €25,964 (+66.4%), from €39,087 to €65,051
- Trade debts +€13,088
up €13,088 (+280.1%), from €4,673 to €17,761
- Gross operating margin -€6,741
down €6,741 (-7.4%), from €91,651 to €84,911
- Taxes -€1,802
down €1,802 (-7.0%), from €25,723 to €23,920
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 | €110,053 | €208,805 | +€98,753 | +89.7% |
| Fixed assets | 21/28 | - | €790 | +€790 | |
| Tangible fixed assets | 22/27 | - | €790 | +€790 | |
| Furniture and vehicles | 24 | - | €790 | +€790 | |
| Current assets | 29/58 | €110,053 | €208,016 | +€97,963 | +89.0% |
| Amounts receivable within one year | 40/41 | €30,286 | €51,140 | +€20,854 | +68.9% |
| Trade receivables | 40 | €30,213 | €50,940 | +€20,726 | +68.6% |
| Other amounts receivable | 41 | €72 | €200 | +€128 | +177.0% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €28,077 | €155,898 | +€127,821 | +455.2% |
| Deferred charges and accrued income | 490/1 | €1,690 | €977 | -€712 | -42.2% |
| Total equity and liabilities | 10/49 | €110,053 | €208,805 | +€98,753 | +89.7% |
| Equity | 10/15 | €66,292 | €125,993 | +€59,701 | +90.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €63,792 | €123,493 | +€59,701 | +93.6% |
| Distributable reserves | 133 | €63,792 | €123,493 | +€59,701 | +93.6% |
| Amounts payable | 17/49 | €43,761 | €82,812 | +€39,052 | +89.2% |
| Amounts payable within one year | 42/48 | €43,761 | €82,812 | +€39,052 | +89.2% |
| Trade debts | 44 | €4,673 | €17,761 | +€13,088 | +280.1% |
| Suppliers | 440/4 | €4,673 | €17,761 | +€13,088 | +280.1% |
| Taxes, remuneration and social security | 45 | €39,087 | €65,051 | +€25,964 | +66.4% |
| Taxes | 450/3 | €39,087 | €65,051 | +€25,964 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €86 | +€86 | |
| Gross operating margin | 9900 | €91,651 | €84,911 | -€6,741 | -7.4% |
| Operating profit (loss) | 9901 | €91,651 | €84,825 | -€6,826 | -7.4% |
| Financial income | 75/76B | €23 | €266 | +€243 | +1061.7% |
| Recurring financial income | 75 | €23 | €266 | +€243 | +1061.7% |
| Financial charges | 65/66B | €2,159 | €1,469 | -€690 | -32.0% |
| Recurring financial charges | 65 | €2,159 | €1,469 | -€690 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €89,515 | €83,622 | -€5,893 | -6.6% |
| Income taxes | 67/77 | €25,723 | €23,920 | -€1,802 | -7.0% |
| Profit (loss) for the period | 9904 | €63,792 | €59,701 | -€4,091 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,792 | €59,701 | -€4,091 | -6.4% |
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 6 October 2026 via checked.be.