DIGISPOT: what changed
DIGISPOT
Largest movements
- Tangible fixed assets -€3,678
down €3,678 (-41.6%), from €8,841 to €5,163
of which Plant, machinery and equipment: -€4,275
- Cash +€2,708
up €2,708 (+40.6%), from €6,668 to €9,376
mainly Depreciation (+€4,706) and Receivables within one year (+€1,892)
- Receivables within one year -€1,892
down €1,892 (-31.7%), from €5,973 to €4,080
of which Trade receivables: -€1,892
- Profit (loss) carried forward -€1,855
down €1,855, from €1,043 to -€812
- Trade debts -€861
down €861 (-24.2%), from €3,555 to €2,694
- Other debts -€288
down €288 (-2.5%), from €11,302 to €11,014
- Tax, wage and social debts +€252
up €252 (+42.8%), from €589 to €841
of which Taxes: +€252
- Turnover -€14,156
down €14,156 (-52.9%), from €26,773 to €12,616
- Gross operating margin -€8,790
down €8,790 (-74.2%), from €11,851 to €3,061
- Depreciation -€7,172
down €7,172 (-60.4%), from €11,877 to €4,706
- Purchases and services -€5,366
down €5,366 (-35.3%), from €15,210 to €9,844
- Financial income -€519
down €519 (-69.3%), from €750 to €230
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,490 | €18,738 | -€2,752 | -12.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,841 | €5,163 | -€3,678 | -41.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,841 | €5,163 | -€3,678 | -41.6% |
| Plant, machinery and equipment | 23 | €7,481 | €3,206 | -€4,275 | -57.1% |
| Furniture and vehicles | 24 | €1,361 | €1,957 | +€596 | +43.8% |
| Current assets | 29/58 | €12,648 | €13,575 | +€927 | +7.3% |
| Amounts receivable within one year | 40/41 | €5,973 | €4,080 | -€1,892 | -31.7% |
| Trade receivables | 40 | €5,889 | €3,996 | -€1,892 | -32.1% |
| Other amounts receivable | 41 | €84 | €84 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,668 | €9,376 | +€2,708 | +40.6% |
| Deferred charges and accrued income | 490/1 | €8 | €118 | +€111 | +1,477% |
| Total equity and liabilities | 10/49 | €21,490 | €18,738 | -€2,752 | -12.8% |
| Equity | 10/15 | €6,043 | €4,188 | -€1,855 | -30.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,043 | -€812 | -€1,855 | |
| Amounts payable | 17/49 | €15,446 | €14,550 | -€897 | -5.8% |
| Amounts payable within one year | 42/48 | €15,446 | €14,550 | -€897 | -5.8% |
| Trade debts | 44 | €3,555 | €2,694 | -€861 | -24.2% |
| Suppliers | 440/4 | €3,555 | €2,694 | -€861 | -24.2% |
| Taxes, remuneration and social security | 45 | €589 | €841 | +€252 | +42.8% |
| Taxes | 450/3 | €589 | €841 | +€252 | +42.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,302 | €11,014 | -€288 | -2.5% |
| Turnover | 70 | €26,773 | €12,616 | -€14,156 | -52.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,210 | €9,844 | -€5,366 | -35.3% |
| Remuneration, social security and pensions | 62 | €44 | - | -€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,877 | €4,706 | -€7,172 | -60.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €399 | - | -€399 | |
| Other operating charges | 640/8 | €387 | €257 | -€130 | -33.6% |
| Gross operating margin | 9900 | €11,851 | €3,061 | -€8,790 | -74.2% |
| Operating profit (loss) | 9901 | -€857 | -€1,902 | -€1,045 | -122% |
| Financial income | 75/76B | €750 | €230 | -€519 | -69.3% |
| Recurring financial income | 75 | €750 | €230 | -€519 | -69.3% |
| Financial charges | 65/66B | €136 | €183 | +€47 | +35.0% |
| Recurring financial charges | 65 | €136 | €183 | +€47 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€243 | -€1,855 | -€1,612 | -664% |
| Profit (loss) for the period | 9904 | -€243 | -€1,855 | -€1,612 | -664% |
| Profit (loss) for the period to be appropriated | 9905 | -€243 | -€1,855 | -€1,612 | -664% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.