CODIGIT: 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.
CODIGIT
Largest movements
- Cash +€61,076
up €61,076 (+57.3%), from €106,532 to €167,608
mainly Net result for the year (+€92,362) and Tax, wage and social debts (+€36,352)
- Receivables within one year +€5,596
up €5,596 (+279.8%), from €2,000 to €7,596
of which Other amounts receivable: +€7,596
- Deferred charges and accrued income +€4,974
new in 2025: €4,974
- Reserves +€92,360
up €92,360 (+40.1%), from €230,420 to €322,780
- Other debts -€56,261
no longer reported in 2025 (was €56,261)
- Tax, wage and social debts +€36,352
up €36,352 (+21689.9%), from €168 to €36,520
- Gross operating margin +€66,106
up €66,106 (+86.9%), from €76,106 to €142,212
- Taxes +€26,352
up €26,352 (+130.7%), from €20,169 to €46,521
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 | €311,403 | €381,637 | +€70,235 | +22.6% |
| Fixed assets | 21/28 | €2,980 | €1,569 | -€1,411 | -47.4% |
| Tangible fixed assets | 22/27 | €2,980 | €1,569 | -€1,411 | -47.4% |
| Plant, machinery and equipment | 23 | €1,375 | €756 | -€619 | -45.0% |
| Furniture and vehicles | 24 | €113 | - | -€113 | |
| Other tangible fixed assets | 26 | €1,492 | €812 | -€680 | -45.6% |
| Current assets | 29/58 | €308,423 | €380,069 | +€71,646 | +23.2% |
| Amounts receivable within one year | 40/41 | €2,000 | €7,596 | +€5,596 | +279.8% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | - | €7,596 | +€7,596 | |
| Current investments | 50/53 | €199,891 | €199,891 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,532 | €167,608 | +€61,076 | +57.3% |
| Deferred charges and accrued income | 490/1 | - | €4,974 | +€4,974 | |
| Total equity and liabilities | 10/49 | €311,403 | €381,637 | +€70,235 | +22.6% |
| Equity | 10/15 | €245,759 | €338,121 | +€92,362 | +37.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €230,420 | €322,780 | +€92,360 | +40.1% |
| Distributable reserves | 133 | €230,420 | €322,780 | +€92,360 | +40.1% |
| Profit (loss) carried forward | 14 | €2,939 | €2,941 | +€2 | +0.1% |
| Amounts payable | 17/49 | €65,644 | €43,516 | -€22,128 | -33.7% |
| Amounts payable within one year | 42/48 | €65,644 | €43,516 | -€22,128 | -33.7% |
| Trade debts | 44 | €9,215 | €6,996 | -€2,218 | -24.1% |
| Suppliers | 440/4 | €9,215 | €6,996 | -€2,218 | -24.1% |
| Taxes, remuneration and social security | 45 | €168 | €36,520 | +€36,352 | +21689.9% |
| Taxes | 450/3 | €168 | €36,520 | +€36,352 | +21689.9% |
| Other amounts payable | 47/48 | €56,261 | - | -€56,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €1,411 | -€683 | -32.6% |
| Other operating charges | 640/8 | €1,734 | €1,608 | -€126 | -7.3% |
| Gross operating margin | 9900 | €76,106 | €142,212 | +€66,106 | +86.9% |
| Operating profit (loss) | 9901 | €72,278 | €139,193 | +€66,915 | +92.6% |
| Financial income | 75/76B | €5 | €6 | +€0 | +6.8% |
| Recurring financial income | 75 | €5 | €6 | +€0 | +6.8% |
| Financial charges | 65/66B | €516 | €315 | -€201 | -38.9% |
| Recurring financial charges | 65 | €516 | €315 | -€201 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €71,767 | €138,883 | +€67,116 | +93.5% |
| Income taxes | 67/77 | €20,169 | €46,521 | +€26,352 | +130.7% |
| Profit (loss) for the period | 9904 | €51,598 | €92,362 | +€40,764 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,598 | €92,362 | +€40,764 | +79.0% |
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 29 September 2026 via checked.be.