Digamma: 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.
Digamma
Largest movements
- Current investments +€73,883
up €73,883 (+49.3%), from €150,000 to €223,883
- Receivables within one year +€50,188
up €50,188, from €0 to €50,188
- Cash -€18,252
down €18,252 (-43.0%), from €42,467 to €24,215
mainly Current investments (-€73,883) and Receivables within one year (-€50,188)
- Tangible fixed assets -€4,363
down €4,363 (-33.3%), from €13,088 to €8,726
- Profit (loss) carried forward +€81,798
up €81,798 (+46.6%), from €175,436 to €257,234
- Tax, wage and social debts +€20,297
up €20,297 (+67.1%), from €30,271 to €50,568
- Gross operating margin +€3,035
up €3,035 (+3.1%), from €99,086 to €102,120
- Financial income +€1,467
up €1,467 (+31.5%), from €4,664 to €6,131
- Taxes +€1,070
up €1,070 (+5.2%), from €20,549 to €21,618
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 | €208,591 | €311,562 | +€102,972 | +49.4% |
| Fixed assets | 21/28 | €13,088 | €8,726 | -€4,363 | -33.3% |
| Tangible fixed assets | 22/27 | €13,088 | €8,726 | -€4,363 | -33.3% |
| Furniture and vehicles | 24 | €13,088 | €8,726 | -€4,363 | -33.3% |
| Current assets | 29/58 | €195,502 | €302,837 | +€107,334 | +54.9% |
| Amounts receivable within one year | 40/41 | €0 | €50,188 | +€50,188 | |
| Trade receivables | 40 | €0 | €50,188 | +€50,188 | |
| Current investments | 50/53 | €150,000 | €223,883 | +€73,883 | +49.3% |
| Cash at bank and in hand | 54/58 | €42,467 | €24,215 | -€18,252 | -43.0% |
| Deferred charges and accrued income | 490/1 | €3,036 | €4,551 | +€1,515 | +49.9% |
| Total equity and liabilities | 10/49 | €208,591 | €311,562 | +€102,972 | +49.4% |
| Equity | 10/15 | €177,436 | €259,234 | +€81,798 | +46.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,436 | €257,234 | +€81,798 | +46.6% |
| Amounts payable | 17/49 | €31,154 | €52,328 | +€21,174 | +68.0% |
| Amounts payable within one year | 42/48 | €30,342 | €51,045 | +€20,703 | +68.2% |
| Trade debts | 44 | €71 | €477 | +€406 | +568.5% |
| Suppliers | 440/4 | €71 | €477 | +€406 | +568.5% |
| Taxes, remuneration and social security | 45 | €30,271 | €50,568 | +€20,297 | +67.1% |
| Taxes | 450/3 | €30,271 | €50,568 | +€20,297 | +67.1% |
| Accrued charges and deferred income | 492/3 | €812 | €1,283 | +€471 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,363 | €4,363 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €99,086 | €102,120 | +€3,035 | +3.1% |
| Operating profit (loss) | 9901 | €94,336 | €97,358 | +€3,022 | +3.2% |
| Financial income | 75/76B | €4,664 | €6,131 | +€1,467 | +31.5% |
| Recurring financial income | 75 | €4,664 | €6,131 | +€1,467 | +31.5% |
| Financial charges | 65/66B | €13 | €73 | +€60 | +478.1% |
| Recurring financial charges | 65 | €13 | €73 | +€60 | +478.1% |
| Profit (loss) for the period before taxes | 9903 | €98,987 | €103,416 | +€4,429 | +4.5% |
| Income taxes | 67/77 | €20,549 | €21,618 | +€1,070 | +5.2% |
| Profit (loss) for the period | 9904 | €78,438 | €81,798 | +€3,360 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,438 | €81,798 | +€3,360 | +4.3% |
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 3 October 2026 via checked.be.