DIG-ID: 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.
DIG-ID
Largest movements
- Cash -€37,702
down €37,702 (-64.7%), from €58,273 to €20,570
mainly Tax, wage and social debts (-€22,445) and Net result for the year (-€13,475)
- Deferred charges and accrued income +€9,628
up €9,628 (+70.8%), from €13,590 to €23,218
- Tangible fixed assets -€6,707
down €6,707 (-53.9%), from €12,432 to €5,725
of which Furniture and vehicles: -€5,787
- Receivables within one year -€4,168
down €4,168 (-14.9%), from €27,893 to €23,725
of which Trade receivables: -€7,284
- Intangible fixed assets +€2,042
new in 2025: €2,042
- Tax, wage and social debts -€22,445
down €22,445 (-80.0%), from €28,053 to €5,607
- Profit (loss) carried forward -€13,475
down €13,475 (-163%), from -€8,259 to -€21,734
- Gross operating margin -€55,658
down €55,658, from €55,023 to -€634
- Taxes -€13,151
down €13,151 (-70.1%), from €18,770 to €5,619
- Depreciation -€1,320
down €1,320 (-16.9%), from €7,804 to €6,485
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 | €156,188 | €119,280 | -€36,908 | -23.6% |
| Fixed assets | 21/28 | €12,432 | €7,767 | -€4,665 | -37.5% |
| Intangible fixed assets | 21 | - | €2,042 | +€2,042 | |
| Tangible fixed assets | 22/27 | €12,432 | €5,725 | -€6,707 | -53.9% |
| Plant, machinery and equipment | 23 | €1,870 | €950 | -€921 | -49.2% |
| Furniture and vehicles | 24 | €10,562 | €4,775 | -€5,787 | -54.8% |
| Current assets | 29/58 | €143,756 | €111,513 | -€32,243 | -22.4% |
| Amounts receivable after more than one year | 29 | €44,000 | €44,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,893 | €23,725 | -€4,168 | -14.9% |
| Trade receivables | 40 | €20,655 | €13,371 | -€7,284 | -35.3% |
| Other amounts receivable | 41 | €7,239 | €10,354 | +€3,116 | +43.0% |
| Cash at bank and in hand | 54/58 | €58,273 | €20,570 | -€37,702 | -64.7% |
| Deferred charges and accrued income | 490/1 | €13,590 | €23,218 | +€9,628 | +70.8% |
| Total equity and liabilities | 10/49 | €156,188 | €119,280 | -€36,908 | -23.6% |
| Equity | 10/15 | €123,686 | €110,211 | -€13,475 | -10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,745 | €125,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €6,085 | €6,085 | = | 0.0% |
| Distributable reserves | 133 | €119,660 | €119,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,259 | -€21,734 | -€13,475 | -163% |
| Amounts payable | 17/49 | €32,502 | €9,069 | -€23,434 | -72.1% |
| Amounts payable within one year | 42/48 | €29,994 | €8,064 | -€21,930 | -73.1% |
| Trade debts | 44 | €1,941 | €2,457 | +€516 | +26.6% |
| Suppliers | 440/4 | €1,941 | €2,457 | +€516 | +26.6% |
| Taxes, remuneration and social security | 45 | €28,053 | €5,607 | -€22,445 | -80.0% |
| Taxes | 450/3 | €28,053 | €5,607 | -€22,445 | -80.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,508 | €1,004 | -€1,504 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,804 | €6,485 | -€1,320 | -16.9% |
| Other operating charges | 640/8 | €621 | €1,001 | +€379 | +61.1% |
| Non-recurring operating charges | 66A | - | €468 | +€468 | |
| Gross operating margin | 9900 | €55,023 | -€634 | -€55,658 | |
| Operating profit (loss) | 9901 | €46,598 | -€8,588 | -€55,185 | |
| Financial income | 75/76B | €1,842 | €1,447 | -€395 | -21.4% |
| Recurring financial income | 75 | €1,842 | €1,447 | -€395 | -21.4% |
| Financial charges | 65/66B | €338 | €715 | +€377 | +112% |
| Recurring financial charges | 65 | €338 | €715 | +€377 | +112% |
| Profit (loss) for the period before taxes | 9903 | €48,102 | -€7,855 | -€55,957 | |
| Income taxes | 67/77 | €18,770 | €5,619 | -€13,151 | -70.1% |
| Profit (loss) for the period | 9904 | €29,332 | -€13,475 | -€42,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,332 | -€13,475 | -€42,806 |
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.