D.I.G. GROUP: 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.
D.I.G. GROUP
Largest movements
- Cash +€33,666
up €33,666 (+27.0%), from €124,561 to €158,227
mainly Net result for the year (+€34,118) and Tax, wage and social debts (+€18,011)
- Receivables within one year +€13,400
up €13,400 (+33.9%), from €39,524 to €52,924
of which Trade receivables: +€14,041
- Tangible fixed assets -€2,721
down €2,721 (-11.6%), from €23,486 to €20,765
of which Furniture and vehicles: -€5,289
- Reserves +€32,452
up €32,452 (+23.4%), from €138,850 to €171,302
of which Distributable reserves: +€32,452
- Tax, wage and social debts +€18,011
up €18,011 (+173%), from €10,426 to €28,437
of which Remuneration and social security: +€12,835
- Trade debts -€7,175
down €7,175 (-75.8%), from €9,467 to €2,292
- Gross operating margin +€27,953
up €27,953 (+87.9%), from €31,802 to €59,756
- Taxes +€7,790
up €7,790 (+122%), from €6,380 to €14,170
- Depreciation -€812
down €812 (-9.0%), from €9,034 to €8,222
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 | €193,806 | €238,105 | +€44,300 | +22.9% |
| Fixed assets | 21/28 | €23,486 | €20,765 | -€2,721 | -11.6% |
| Tangible fixed assets | 22/27 | €23,486 | €20,765 | -€2,721 | -11.6% |
| Furniture and vehicles | 24 | €12,789 | €7,500 | -€5,289 | -41.4% |
| Other tangible fixed assets | 26 | €10,697 | €13,265 | +€2,568 | +24.0% |
| Current assets | 29/58 | €170,320 | €217,341 | +€47,021 | +27.6% |
| Amounts receivable within one year | 40/41 | €39,524 | €52,924 | +€13,400 | +33.9% |
| Trade receivables | 40 | €38,883 | €52,924 | +€14,041 | +36.1% |
| Other amounts receivable | 41 | €641 | €0 | -€641 | -100% |
| Current investments | 50/53 | €296 | €296 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124,561 | €158,227 | +€33,666 | +27.0% |
| Deferred charges and accrued income | 490/1 | €5,938 | €5,893 | -€46 | -0.8% |
| Total equity and liabilities | 10/49 | €193,806 | €238,105 | +€44,300 | +22.9% |
| Equity | 10/15 | €145,050 | €177,502 | +€32,452 | +22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,850 | €171,302 | +€32,452 | +23.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,186 | €25,186 | = | 0.0% |
| Distributable reserves | 133 | €111,664 | €144,116 | +€32,452 | +29.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,756 | €60,603 | +€11,848 | +24.3% |
| Amounts payable within one year | 42/48 | €47,756 | €59,603 | +€11,848 | +24.8% |
| Trade debts | 44 | €9,467 | €2,292 | -€7,175 | -75.8% |
| Suppliers | 440/4 | €9,467 | €2,292 | -€7,175 | -75.8% |
| Taxes, remuneration and social security | 45 | €10,426 | €28,437 | +€18,011 | +173% |
| Taxes | 450/3 | €10,426 | €15,602 | +€5,176 | +49.6% |
| Remuneration and social security | 454/9 | - | €12,835 | +€12,835 | |
| Other amounts payable | 47/48 | €27,863 | €28,874 | +€1,011 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,034 | €8,222 | -€812 | -9.0% |
| Other operating charges | 640/8 | €789 | €1,124 | +€336 | +42.6% |
| Non-recurring operating charges | 66A | - | €326 | +€326 | |
| Gross operating margin | 9900 | €31,802 | €59,756 | +€27,953 | +87.9% |
| Operating profit (loss) | 9901 | €21,980 | €50,083 | +€28,104 | +128% |
| Financial income | 75/76B | €71 | €623 | +€551 | +774% |
| Recurring financial income | 75 | €71 | €623 | +€551 | +774% |
| Financial charges | 65/66B | €2,283 | €2,418 | +€135 | +5.9% |
| Recurring financial charges | 65 | €2,283 | €2,418 | +€135 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €19,768 | €48,288 | +€28,520 | +144% |
| Income taxes | 67/77 | €6,380 | €14,170 | +€7,790 | +122% |
| Profit (loss) for the period | 9904 | €13,388 | €34,118 | +€20,731 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €13,388 | €34,118 | +€20,731 | +155% |
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 24 October 2026 via checked.be.