SO DIGITAL: 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.
SO DIGITAL
Largest movements
- Receivables after one year -€20,000
down €20,000 (-74.1%), from €27,000 to €7,000
- Cash +€9,370
up €9,370 (+24.2%), from €38,706 to €48,076
mainly Receivables after one year (+€20,000) and Receivables within one year (+€4,361)
- Receivables within one year -€4,361
down €4,361 (-44.9%), from €9,713 to €5,352
of which Trade receivables: -€9,713
- Profit (loss) carried forward -€13,098
down €13,098 (-23.0%), from €57,040 to €43,942
- Accrued charges and deferred income -€3,247
no longer reported in 2025 (was €3,247)
- Gross operating margin -€35,637
down €35,637, from €25,399 to -€10,238
- Taxes -€7,951
down €7,951 (-94.3%), from €8,433 to €482
- Financial income -€6,828
down €6,828 (-99.8%), from €6,842 to €14
of which Non-recurring financial income: -€6,842
- Financial charges +€1,490
up €1,490 (+1,006%), from €148 to €1,638
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €77,884 | €61,990 | -€15,894 | -20.4% |
| Fixed assets | 21/28 | €1,178 | €425 | -€753 | -63.9% |
| Tangible fixed assets | 22/27 | €1,178 | €425 | -€753 | -63.9% |
| Furniture and vehicles | 24 | €1,178 | €425 | -€753 | -63.9% |
| Current assets | 29/58 | €76,706 | €61,565 | -€15,141 | -19.7% |
| Amounts receivable after more than one year | 29 | €27,000 | €7,000 | -€20,000 | -74.1% |
| Other amounts receivable | 291 | €27,000 | €7,000 | -€20,000 | -74.1% |
| Amounts receivable within one year | 40/41 | €9,713 | €5,352 | -€4,361 | -44.9% |
| Trade receivables | 40 | €9,713 | - | -€9,713 | |
| Other amounts receivable | 41 | - | €5,352 | +€5,352 | |
| Cash at bank and in hand | 54/58 | €38,706 | €48,076 | +€9,370 | +24.2% |
| Deferred charges and accrued income | 490/1 | €1,287 | €1,137 | -€150 | -11.7% |
| Total equity and liabilities | 10/49 | €77,884 | €61,990 | -€15,894 | -20.4% |
| Equity | 10/15 | €60,040 | €46,942 | -€13,098 | -21.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,040 | €43,942 | -€13,098 | -23.0% |
| Amounts payable | 17/49 | €17,845 | €15,048 | -€2,797 | -15.7% |
| Amounts payable within one year | 42/48 | €14,598 | €15,048 | +€450 | +3.1% |
| Trade debts | 44 | €1,081 | €1,294 | +€213 | +19.7% |
| Suppliers | 440/4 | €1,081 | €1,294 | +€213 | +19.7% |
| Taxes, remuneration and social security | 45 | €12,583 | €12,833 | +€250 | +2.0% |
| Taxes | 450/3 | €9,583 | €9,833 | +€250 | +2.6% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €934 | €920 | -€13 | -1.4% |
| Accrued charges and deferred income | 492/3 | €3,247 | - | -€3,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €753 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €25,399 | -€10,238 | -€35,637 | |
| Operating profit (loss) | 9901 | €24,259 | -€10,991 | -€35,250 | |
| Financial income | 75/76B | €6,842 | €14 | -€6,828 | -99.8% |
| Recurring financial income | 75 | €6,842 | €14 | -€6,828 | -99.8% |
| Non-recurring financial income | 76B | €6,842 | - | -€6,842 | |
| Financial charges | 65/66B | €148 | €1,638 | +€1,490 | +1,006% |
| Recurring financial charges | 65 | €148 | €1,638 | +€1,490 | +1,006% |
| Profit (loss) for the period before taxes | 9903 | €30,953 | -€12,615 | -€43,568 | |
| Income taxes | 67/77 | €8,433 | €482 | -€7,951 | -94.3% |
| Profit (loss) for the period | 9904 | €22,520 | -€13,098 | -€35,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,520 | -€13,098 | -€35,617 |
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 20 October 2026 via checked.be.