D.I.G. SERVICES: 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. SERVICES
Largest movements
- Receivables within one year +€85,881
up €85,881 (+39.7%), from €216,319 to €302,201
of which Trade receivables: +€64,302
- Cash +€8,734
up €8,734 (+110%), from €7,921 to €16,655
mainly Net result for the year (+€70,374) and Tax, wage and social debts (+€12,601)
- Reserves +€70,364
up €70,364 (+63.4%), from €110,951 to €181,315
of which Non-distributable reserves: +€70,364
- Tax, wage and social debts +€12,601
up €12,601 (+37.4%), from €33,670 to €46,270
of which Taxes: +€15,598
- Trade debts +€10,876
up €10,876 (+17.7%), from €61,497 to €72,372
- Gross operating margin +€80,494
up €80,494 (+353%), from €22,798 to €103,292
- Taxes +€22,319
up €22,319 (+659%), from €3,386 to €25,705
- Depreciation -€12,117
down €12,117 (-96.5%), from €12,560 to €443
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 | €224,795 | €319,045 | +€94,250 | +41.9% |
| Fixed assets | 21/28 | €555 | €139 | -€415 | -74.9% |
| Tangible fixed assets | 22/27 | €415 | €0 | -€415 | -100% |
| Plant, machinery and equipment | 23 | €415 | €0 | -€415 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Financial fixed assets | 28 | €139 | €139 | = | 0.0% |
| Current assets | 29/58 | €224,240 | €318,906 | +€94,666 | +42.2% |
| Amounts receivable within one year | 40/41 | €216,319 | €302,201 | +€85,881 | +39.7% |
| Trade receivables | 40 | €116,017 | €180,320 | +€64,302 | +55.4% |
| Other amounts receivable | 41 | €100,302 | €121,881 | +€21,579 | +21.5% |
| Cash at bank and in hand | 54/58 | €7,921 | €16,655 | +€8,734 | +110% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €224,795 | €319,045 | +€94,250 | +41.9% |
| Equity | 10/15 | €86,534 | €156,908 | +€70,374 | +81.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,951 | €181,315 | +€70,364 | +63.4% |
| Non-distributable reserves | 130/1 | €70,951 | €141,315 | +€70,364 | +99.2% |
| Reserves not available under the articles | 1311 | €70,951 | €141,315 | +€70,364 | +99.2% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,617 | -€30,606 | +€11 | 0.0% |
| Amounts payable | 17/49 | €138,260 | €162,137 | +€23,876 | +17.3% |
| Amounts payable within one year | 42/48 | €138,260 | €162,137 | +€23,876 | +17.3% |
| Trade debts | 44 | €61,497 | €72,372 | +€10,876 | +17.7% |
| Suppliers | 440/4 | €61,497 | €72,372 | +€10,876 | +17.7% |
| Advances received on contracts in progress | 46 | €34,594 | €34,594 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €33,670 | €46,270 | +€12,601 | +37.4% |
| Taxes | 450/3 | €30,019 | €45,618 | +€15,598 | +52.0% |
| Remuneration and social security | 454/9 | €3,651 | €653 | -€2,998 | -82.1% |
| Other amounts payable | 47/48 | €8,500 | €8,900 | +€400 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,560 | €443 | -€12,117 | -96.5% |
| Other operating charges | 640/8 | €3,549 | €4,329 | +€781 | +22.0% |
| Gross operating margin | 9900 | €22,798 | €103,292 | +€80,494 | +353% |
| Operating profit (loss) | 9901 | €6,689 | €98,519 | +€91,830 | +1,373% |
| Financial income | 75/76B | €0 | €0 | +€0 | +12.5% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +12.5% |
| Financial charges | 65/66B | €2,011 | €2,440 | +€429 | +21.3% |
| Recurring financial charges | 65 | €2,011 | €2,440 | +€429 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €4,678 | €96,079 | +€91,401 | +1,954% |
| Income taxes | 67/77 | €3,386 | €25,705 | +€22,319 | +659% |
| Profit (loss) for the period | 9904 | €1,292 | €70,374 | +€69,082 | +5,348% |
| Profit (loss) for the period to be appropriated | 9905 | €1,292 | €70,374 | +€69,082 | +5,348% |
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 25 October 2026 via checked.be.