DIGA TRADING: 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.
DIGA TRADING
Largest movements
- Tangible fixed assets -€157,422
down €157,422 (-11.3%), from €1.4m to €1.2m
of which Land and buildings: -€219,132
- Cash +€106,452
up €106,452 (+109.4%), from €97,283 to €203,735
mainly Investment in fixed assets (net) (+€112,210) and Stocks and contracts (+€45,232)
- Stocks and contracts -€45,232
down €45,232 (-8.1%), from €561,068 to €515,836
- Receivables within one year +€32,117
up €32,117 (+5.8%), from €556,428 to €588,545
of which Trade receivables: +€81,987
- Short-term financial debts -€83,000
down €83,000 (-19.5%), from €425,000 to €342,000
- Debts after one year -€58,670
down €58,670 (-5.1%), from €1.2m to €1.1m
- Profit (loss) carried forward +€37,126
up €37,126, from -€14,853 to €22,273
- Gross operating margin +€47,806
up €47,806 (+7.7%), from €624,858 to €672,663
- Staff costs -€47,458
down €47,458 (-10.2%), from €463,905 to €416,447
- Financial charges +€42,899
up €42,899 (+38.7%), from €110,842 to €153,741
of which Financial charges: +€42,013
- Depreciation +€14,060
up €14,060 (+51.8%), from €27,122 to €41,182
- Taxes +€7,369
up €7,369 (+69.4%), from €10,619 to €17,988
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 | €2,620,507 | €2,558,779 | -€61,728 | -2.4% |
| Fixed assets | 21/28 | €1,399,376 | €1,245,984 | -€153,392 | -11.0% |
| Intangible fixed assets | 21 | €2,459 | €6,504 | +€4,046 | +164.6% |
| Tangible fixed assets | 22/27 | €1,396,820 | €1,239,398 | -€157,422 | -11.3% |
| Land and buildings | 22 | €1,386,029 | €1,166,897 | -€219,132 | -15.8% |
| Plant, machinery and equipment | 23 | €2,864 | €6,656 | +€3,791 | +132.4% |
| Furniture and vehicles | 24 | €4,292 | €7,577 | +€3,285 | +76.5% |
| Leasing and similar rights | 25 | - | €58,268 | +€58,268 | |
| Other tangible fixed assets | 26 | €3,635 | - | -€3,635 | |
| Financial fixed assets | 28 | €97 | €81 | -€16 | -16.3% |
| Current assets | 29/58 | €1,221,131 | €1,312,795 | +€91,664 | +7.5% |
| Stocks and contracts in progress | 3 | €561,068 | €515,836 | -€45,232 | -8.1% |
| Stocks | 30/36 | €561,068 | €515,836 | -€45,232 | -8.1% |
| Amounts receivable within one year | 40/41 | €556,428 | €588,545 | +€32,117 | +5.8% |
| Trade receivables | 40 | €381,332 | €463,318 | +€81,987 | +21.5% |
| Other amounts receivable | 41 | €175,096 | €125,227 | -€49,870 | -28.5% |
| Cash at bank and in hand | 54/58 | €97,283 | €203,735 | +€106,452 | +109.4% |
| Deferred charges and accrued income | 490/1 | €6,352 | €4,680 | -€1,673 | -26.3% |
| Total equity and liabilities | 10/49 | €2,620,507 | €2,558,779 | -€61,728 | -2.4% |
| Equity | 10/15 | €179,219 | €218,299 | +€39,080 | +21.8% |
| Contributions | 10/11 | €192,270 | €192,270 | = | 0.0% |
| Capital | 10 | €192,270 | €192,270 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Uncalled capital | 101 | €55,623 | €55,623 | = | 0.0% |
| Reserves | 13 | €1,801 | €3,755 | +€1,954 | +108.5% |
| Non-distributable reserves | 130/1 | €1,801 | €3,755 | +€1,954 | +108.5% |
| Legal reserve | 130 | €1,801 | €3,755 | +€1,954 | +108.5% |
| Profit (loss) carried forward | 14 | -€14,853 | €22,273 | +€37,126 | |
| Amounts payable | 17/49 | €2,441,288 | €2,340,480 | -€100,808 | -4.1% |
| Amounts payable after more than one year | 17 | €1,160,522 | €1,101,852 | -€58,670 | -5.1% |
| Financial debts | 170/4 | €1,160,522 | €1,101,852 | -€58,670 | -5.1% |
| Amounts payable within one year | 42/48 | €1,274,557 | €1,229,861 | -€44,697 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €81,803 | €93,988 | +€12,185 | +14.9% |
| Financial debts | 43 | €425,000 | €342,000 | -€83,000 | -19.5% |
| Credit institutions | 430/8 | €425,000 | €342,000 | -€83,000 | -19.5% |
| Trade debts | 44 | €389,385 | €400,431 | +€11,046 | +2.8% |
| Suppliers | 440/4 | €389,385 | €400,431 | +€11,046 | +2.8% |
| Taxes, remuneration and social security | 45 | €86,922 | €112,561 | +€25,639 | +29.5% |
| Taxes | 450/3 | €19,941 | €48,670 | +€28,730 | +144.1% |
| Remuneration and social security | 454/9 | €66,981 | €63,890 | -€3,091 | -4.6% |
| Other amounts payable | 47/48 | €291,447 | €280,881 | -€10,567 | -3.6% |
| Accrued charges and deferred income | 492/3 | €6,209 | €8,767 | +€2,558 | +41.2% |
| Non-recurring operating income | 76A | - | €2,274 | +€2,274 | |
| Remuneration, social security and pensions | 62 | €463,905 | €416,447 | -€47,458 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,122 | €41,182 | +€14,060 | +51.8% |
| Other operating charges | 640/8 | €5,602 | €4,237 | -€1,365 | -24.4% |
| Gross operating margin | 9900 | €624,858 | €672,663 | +€47,806 | +7.7% |
| Operating profit (loss) | 9901 | €128,229 | €210,797 | +€82,568 | +64.4% |
| Financial income | 75/76B | €2,693 | €12 | -€2,681 | -99.5% |
| Recurring financial income | 75 | €19 | €12 | -€7 | -36.2% |
| Non-recurring financial income | 76B | €2,674 | €12 | -€2,661 | -99.5% |
| Financial charges | 65/66B | €110,842 | €153,741 | +€42,899 | +38.7% |
| Recurring financial charges | 65 | €109,075 | €151,087 | +€42,013 | +38.5% |
| Non-recurring financial charges | 66B | €1,767 | €2,654 | +€887 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €20,080 | €57,068 | +€36,988 | +184.2% |
| Income taxes | 67/77 | €10,619 | €17,988 | +€7,369 | +69.4% |
| Profit (loss) for the period | 9904 | €9,461 | €39,080 | +€29,619 | +313.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,461 | €39,080 | +€29,619 | +313.1% |
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 8 October 2026 via checked.be.