DIGAME: 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.
DIGAME
Largest movements
- Stocks and contracts -€51,847
down €51,847 (-7.8%), from €666,265 to €614,418
- Cash -€30,624
down €30,624 (-80.0%), from €38,261 to €7,638
mainly Net result for the year (-€93,504) and Contributions, distributions and other (-€35,223)
- Receivables within one year -€15,667
down €15,667 (-12.2%), from €128,133 to €112,466
- Profit (loss) carried forward -€93,504
down €93,504, from €30,469 to -€63,035
- Reserves -€35,223
down €35,223 (-24.9%), from €141,321 to €106,098
- Other debts +€18,568
up €18,568 (+473%), from €3,922 to €22,490
- Gross operating margin -€67,241
down €67,241 (-34.6%), from €194,290 to €127,050
- Staff costs +€7,214
up €7,214 (+4.0%), from €182,141 to €189,355
- Depreciation -€4,647
down €4,647 (-59.2%), from €7,849 to €3,202
- Financial income -€4,049
no longer reported in 2025 (was €4,049)
- Financial charges +€3,042
up €3,042 (+12.9%), from €23,596 to €26,639
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 | €842,815 | €741,203 | -€101,612 | -12.1% |
| Fixed assets | 21/28 | €8,194 | €4,992 | -€3,202 | -39.1% |
| Tangible fixed assets | 22/27 | €8,119 | €4,917 | -€3,202 | -39.4% |
| Plant, machinery and equipment | 23 | €6,749 | €4,451 | -€2,298 | -34.0% |
| Furniture and vehicles | 24 | €1,370 | €465 | -€904 | -66.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €834,621 | €736,211 | -€98,410 | -11.8% |
| Stocks and contracts in progress | 3 | €666,265 | €614,418 | -€51,847 | -7.8% |
| Stocks | 30/36 | €666,265 | €614,418 | -€51,847 | -7.8% |
| Amounts receivable within one year | 40/41 | €128,133 | €112,466 | -€15,667 | -12.2% |
| Trade receivables | 40 | €128,133 | €112,466 | -€15,667 | -12.2% |
| Cash at bank and in hand | 54/58 | €38,261 | €7,638 | -€30,624 | -80.0% |
| Deferred charges and accrued income | 490/1 | €1,961 | €1,690 | -€272 | -13.9% |
| Total equity and liabilities | 10/49 | €842,815 | €741,203 | -€101,612 | -12.1% |
| Equity | 10/15 | €221,790 | €93,063 | -€128,726 | -58.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €141,321 | €106,098 | -€35,223 | -24.9% |
| Distributable reserves | 133 | €141,321 | €106,098 | -€35,223 | -24.9% |
| Profit (loss) carried forward | 14 | €30,469 | -€63,035 | -€93,504 | |
| Amounts payable | 17/49 | €621,025 | €648,140 | +€27,115 | +4.4% |
| Amounts payable after more than one year | 17 | €325,000 | €325,000 | = | 0.0% |
| Financial debts | 170/4 | €325,000 | €325,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €296,025 | €323,140 | +€27,115 | +9.2% |
| Trade debts | 44 | €256,739 | €263,826 | +€7,088 | +2.8% |
| Suppliers | 440/4 | €256,739 | €263,826 | +€7,088 | +2.8% |
| Taxes, remuneration and social security | 45 | €35,365 | €36,823 | +€1,459 | +4.1% |
| Taxes | 450/3 | €12,929 | €2,298 | -€10,632 | -82.2% |
| Remuneration and social security | 454/9 | €22,436 | €34,526 | +€12,090 | +53.9% |
| Other amounts payable | 47/48 | €3,922 | €22,490 | +€18,568 | +473% |
| Remuneration, social security and pensions | 62 | €182,141 | €189,355 | +€7,214 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,849 | €3,202 | -€4,647 | -59.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €471 | - | -€471 | |
| Other operating charges | 640/8 | €1,045 | €1,055 | +€10 | +0.9% |
| Gross operating margin | 9900 | €194,290 | €127,050 | -€67,241 | -34.6% |
| Operating profit (loss) | 9901 | €2,784 | -€66,562 | -€69,346 | |
| Financial income | 75/76B | €4,049 | - | -€4,049 | |
| Recurring financial income | 75 | €4,049 | - | -€4,049 | |
| Financial charges | 65/66B | €23,596 | €26,639 | +€3,042 | +12.9% |
| Recurring financial charges | 65 | €23,596 | €26,639 | +€3,042 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,764 | -€93,201 | -€76,437 | -456% |
| Income taxes | 67/77 | €369 | €303 | -€66 | -18.0% |
| Profit (loss) for the period | 9904 | -€17,133 | -€93,504 | -€76,371 | -446% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,133 | -€93,504 | -€76,371 | -446% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.