DeGITs: 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.
DeGITs
Largest movements
- Receivables after one year -€30,000
down €30,000 (-37.5%), from €80,000 to €50,000
- Cash +€2,592
up €2,592 (+24.1%), from €10,736 to €13,328
mainly Receivables after one year (+€30,000) and Other debts (+€11,439)
- Receivables within one year +€1,887
up €1,887 (+14.2%), from €13,267 to €15,153
of which Trade receivables: +€2,241
- Trade debts -€33,463
down €33,463 (-97.2%), from €34,428 to €965
- Reserves -€14,542
down €14,542 (-30.5%), from €47,688 to €33,146
of which Distributable reserves: -€14,542
- Other debts +€11,439
up €11,439 (+108.0%), from €10,595 to €22,033
- Profit (loss) carried forward +€6,476
up €6,476, from -€6,476 to €0
- Tax, wage and social debts +€3,029
up €3,029 (+22.6%), from €13,422 to €16,451
of which Taxes: +€6,839
- Financial charges -€3,228
down €3,228 (-63.9%), from €5,048 to €1,820
- Gross operating margin -€1,389
down €1,389 (-8.5%), from €16,328 to €14,939
- Taxes +€996
up €996 (+27.9%), from €3,575 to €4,571
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 | €105,856 | €79,969 | -€25,887 | -24.5% |
| Fixed assets | 21/28 | €1,017 | €668 | -€348 | -34.3% |
| Tangible fixed assets | 22/27 | €1,017 | €668 | -€348 | -34.3% |
| Furniture and vehicles | 24 | €1,017 | €668 | -€348 | -34.3% |
| Current assets | 29/58 | €104,840 | €79,301 | -€25,539 | -24.4% |
| Amounts receivable after more than one year | 29 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Other amounts receivable | 291 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Amounts receivable within one year | 40/41 | €13,267 | €15,153 | +€1,887 | +14.2% |
| Trade receivables | 40 | €12,850 | €15,092 | +€2,241 | +17.4% |
| Other amounts receivable | 41 | €417 | €62 | -€355 | -85.2% |
| Cash at bank and in hand | 54/58 | €10,736 | €13,328 | +€2,592 | +24.1% |
| Deferred charges and accrued income | 490/1 | €837 | €819 | -€18 | -2.1% |
| Total equity and liabilities | 10/49 | €105,856 | €79,969 | -€25,887 | -24.5% |
| Equity | 10/15 | €47,412 | €39,346 | -€8,066 | -17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,688 | €33,146 | -€14,542 | -30.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,828 | €31,286 | -€14,542 | -31.7% |
| Profit (loss) carried forward | 14 | -€6,476 | €0 | +€6,476 | |
| Amounts payable | 17/49 | €58,445 | €40,623 | -€17,821 | -30.5% |
| Amounts payable within one year | 42/48 | €58,445 | €40,623 | -€17,821 | -30.5% |
| Financial debts | 43 | €0 | €1,174 | +€1,174 | |
| Credit institutions | 430/8 | €0 | €1,174 | +€1,174 | |
| Trade debts | 44 | €34,428 | €965 | -€33,463 | -97.2% |
| Suppliers | 440/4 | €34,428 | €965 | -€33,463 | -97.2% |
| Taxes, remuneration and social security | 45 | €13,422 | €16,451 | +€3,029 | +22.6% |
| Taxes | 450/3 | €9,612 | €16,451 | +€6,839 | +71.2% |
| Remuneration and social security | 454/9 | €3,810 | €0 | -€3,810 | -100.0% |
| Other amounts payable | 47/48 | €10,595 | €22,033 | +€11,439 | +108.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €348 | -€90 | -20.5% |
| Other operating charges | 640/8 | €1,417 | €1,391 | -€26 | -1.8% |
| Gross operating margin | 9900 | €16,328 | €14,939 | -€1,389 | -8.5% |
| Operating profit (loss) | 9901 | €14,473 | €13,199 | -€1,274 | -8.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €5,048 | €1,820 | -€3,228 | -63.9% |
| Recurring financial charges | 65 | €5,048 | €1,820 | -€3,228 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €9,425 | €11,379 | +€1,954 | +20.7% |
| Income taxes | 67/77 | €3,575 | €4,571 | +€996 | +27.9% |
| Profit (loss) for the period | 9904 | €5,850 | €6,808 | +€958 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,850 | €6,808 | +€958 | +16.4% |
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 6 October 2026 via checked.be.