DI-GIT management: 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.
DI-GIT management
Largest movements
- Receivables within one year -€80,241
down €80,241 (-52.5%), from €152,696 to €72,455
- Cash -€71,712
down €71,712 (-47.3%), from €151,707 to €79,995
mainly Other debts (-€90,308) and Investment in fixed assets (net) (-€43,489)
- Current investments +€23,390
up €23,390 (+19.8%), from €118,003 to €141,392
- Tangible fixed assets +€11,384
up €11,384 (+1.7%), from €661,268 to €672,653
of which Land and buildings: +€11,295
- Other debts -€90,308
no longer reported in 2025 (was €90,308)
- Reserves -€38,000
down €38,000 (-8.4%), from €453,000 to €415,000
- Financial income -€630,208
down €630,208 (-98.6%), from €638,849 to €8,641
of which Non-recurring financial income: -€635,000
- Gross operating margin +€77,443
up €77,443, from -€73,362 to €4,082
- Depreciation +€21,103
up €21,103 (+192%), from €11,002 to €32,105
- Financial charges +€6,939
up €6,939 (+68.8%), from €10,081 to €17,020
of which Financial charges: +€5,756
- Other operating charges +€984
up €984 (+209%), from €470 to €1,455
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 | €1,083,673 | €966,495 | -€117,179 | -10.8% |
| Fixed assets | 21/28 | €661,268 | €672,653 | +€11,384 | +1.7% |
| Tangible fixed assets | 22/27 | €661,268 | €672,653 | +€11,384 | +1.7% |
| Land and buildings | 22 | €610,760 | €622,054 | +€11,295 | +1.8% |
| Plant, machinery and equipment | 23 | €8,914 | €7,998 | -€916 | -10.3% |
| Furniture and vehicles | 24 | €41,595 | €37,750 | -€3,845 | -9.2% |
| Other tangible fixed assets | 26 | - | €4,850 | +€4,850 | |
| Current assets | 29/58 | €422,405 | €293,842 | -€128,563 | -30.4% |
| Amounts receivable within one year | 40/41 | €152,696 | €72,455 | -€80,241 | -52.5% |
| Other amounts receivable | 41 | €152,696 | €72,455 | -€80,241 | -52.5% |
| Current investments | 50/53 | €118,003 | €141,392 | +€23,390 | +19.8% |
| Cash at bank and in hand | 54/58 | €151,707 | €79,995 | -€71,712 | -47.3% |
| Total equity and liabilities | 10/49 | €1,083,673 | €966,495 | -€117,179 | -10.8% |
| Equity | 10/15 | €472,103 | €434,208 | -€37,895 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €453,000 | €415,000 | -€38,000 | -8.4% |
| Distributable reserves | 133 | €453,000 | €415,000 | -€38,000 | -8.4% |
| Profit (loss) carried forward | 14 | €503 | €608 | +€105 | +20.9% |
| Amounts payable | 17/49 | €611,570 | €532,286 | -€79,284 | -13.0% |
| Amounts payable after more than one year | 17 | €513,115 | €507,574 | -€5,540 | -1.1% |
| Financial debts | 170/4 | €372,141 | €357,722 | -€14,419 | -3.9% |
| Other amounts payable | 178/9 | €140,974 | €149,852 | +€8,878 | +6.3% |
| Amounts payable within one year | 42/48 | €98,456 | €24,712 | -€73,743 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €5,859 | €14,419 | +€8,560 | +146% |
| Trade debts | 44 | €2,289 | €10,293 | +€8,005 | +350% |
| Suppliers | 440/4 | €2,289 | €10,293 | +€8,005 | +350% |
| Other amounts payable | 47/48 | €90,308 | - | -€90,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,002 | €32,105 | +€21,103 | +192% |
| Other operating charges | 640/8 | €470 | €1,455 | +€984 | +209% |
| Gross operating margin | 9900 | -€73,362 | €4,082 | +€77,443 | |
| Operating profit (loss) | 9901 | -€84,834 | -€29,478 | +€55,356 | +65.3% |
| Financial income | 75/76B | €638,849 | €8,641 | -€630,208 | -98.6% |
| Recurring financial income | 75 | €3,849 | €8,641 | +€4,792 | +125% |
| Non-recurring financial income | 76B | €635,000 | - | -€635,000 | |
| Financial charges | 65/66B | €10,081 | €17,020 | +€6,939 | +68.8% |
| Recurring financial charges | 65 | €9,770 | €15,526 | +€5,756 | +58.9% |
| Non-recurring financial charges | 66B | €311 | €1,494 | +€1,184 | +381% |
| Profit (loss) for the period before taxes | 9903 | €543,934 | -€37,857 | -€581,791 | |
| Income taxes | 67/77 | €161 | €38 | -€124 | -76.7% |
| Profit (loss) for the period | 9904 | €543,773 | -€37,895 | -€581,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €543,773 | -€37,895 | -€581,668 |
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 14 October 2026 via checked.be.