N DIGITAL STUDIO: 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.
N DIGITAL STUDIO
Largest movements
- Cash +€40,425
up €40,425 (+151%), from €26,838 to €67,263
mainly Net result for the year (+€31,103) and Other debts (+€29,319)
- Receivables within one year -€12,659
down €12,659 (-31.2%), from €40,628 to €27,969
of which Trade receivables: -€11,735
- Tangible fixed assets +€4,717
up €4,717 (+121%), from €3,891 to €8,608
- Deferred charges and accrued income -€1,835
down €1,835 (-59.3%), from €3,097 to €1,262
- Other debts +€29,319
up €29,319 (+826%), from €3,548 to €32,866
- Tax, wage and social debts +€3,057
up €3,057 (+40.4%), from €7,568 to €10,625
- Trade debts -€1,953
down €1,953 (-63.2%), from €3,093 to €1,140
- Depreciation +€1,642
up €1,642 (+125%), from €1,319 to €2,961
- Other operating charges +€901
up €901 (+245%), from €367 to €1,268
- Staff costs +€817
up €817 (+52.1%), from €1,567 to €2,384
- Financial charges +€529
up €529 (+59.8%), from €885 to €1,414
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 | €74,680 | €105,102 | +€30,423 | +40.7% |
| Fixed assets | 21/28 | €4,116 | €8,608 | +€4,492 | +109% |
| Tangible fixed assets | 22/27 | €3,891 | €8,608 | +€4,717 | +121% |
| Furniture and vehicles | 24 | €3,891 | €8,608 | +€4,717 | +121% |
| Financial fixed assets | 28 | €225 | €0 | -€225 | -100% |
| Current assets | 29/58 | €70,564 | €96,494 | +€25,931 | +36.7% |
| Amounts receivable within one year | 40/41 | €40,628 | €27,969 | -€12,659 | -31.2% |
| Trade receivables | 40 | €39,704 | €27,969 | -€11,735 | -29.6% |
| Other amounts receivable | 41 | €924 | €0 | -€924 | -100% |
| Cash at bank and in hand | 54/58 | €26,838 | €67,263 | +€40,425 | +151% |
| Deferred charges and accrued income | 490/1 | €3,097 | €1,262 | -€1,835 | -59.3% |
| Total equity and liabilities | 10/49 | €74,680 | €105,102 | +€30,423 | +40.7% |
| Equity | 10/15 | €60,471 | €60,471 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,072 | €41,072 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,072 | €1,072 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €799 | €799 | = | 0.0% |
| Amounts payable | 17/49 | €14,209 | €44,631 | +€30,423 | +214% |
| Amounts payable within one year | 42/48 | €14,209 | €44,631 | +€30,423 | +214% |
| Trade debts | 44 | €3,093 | €1,140 | -€1,953 | -63.2% |
| Suppliers | 440/4 | €3,093 | €1,140 | -€1,953 | -63.2% |
| Taxes, remuneration and social security | 45 | €7,568 | €10,625 | +€3,057 | +40.4% |
| Taxes | 450/3 | €7,568 | €10,625 | +€3,057 | +40.4% |
| Other amounts payable | 47/48 | €3,548 | €32,866 | +€29,319 | +826% |
| Remuneration, social security and pensions | 62 | €1,567 | €2,384 | +€817 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €2,961 | +€1,642 | +125% |
| Other operating charges | 640/8 | €367 | €1,268 | +€901 | +245% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,002 | €47,453 | +€450 | +1.0% |
| Operating profit (loss) | 9901 | €43,750 | €40,840 | -€2,910 | -6.7% |
| Financial income | 75/76B | €0 | €366 | +€366 | |
| Recurring financial income | 75 | €0 | €366 | +€366 | |
| Financial charges | 65/66B | €885 | €1,414 | +€529 | +59.8% |
| Recurring financial charges | 65 | €885 | €1,414 | +€529 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €42,865 | €39,792 | -€3,072 | -7.2% |
| Income taxes | 67/77 | €9,076 | €8,690 | -€386 | -4.3% |
| Profit (loss) for the period | 9904 | €33,789 | €31,103 | -€2,686 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,789 | €31,103 | -€2,686 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.