DIGATRON: 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.
DIGATRON
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€29,178
down €29,178 (-74.0%), from €39,441 to €10,263
- Other debts +€26,411
up €26,411 (+11.3%), from €234,384 to €260,795
- Profit (loss) carried forward +€14,092
up €14,092 (+5.1%), from -€277,859 to -€263,767
- Reserves -€13,559
down €13,559 (-88.0%), from €15,414 to €1,855
of which Distributable reserves: -€13,559
- Debts after one year +€5,000
new in 2025: €5,000
- Financial income +€2,829
new in 2025: €2,829
- Gross operating margin -€1,919
new in 2025: -€1,919
- Financial charges +€377
new in 2025: €377
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €29,946 | €30,167 | +€221 | +0.7% |
| Current assets | 29/58 | €29,946 | €30,167 | +€221 | +0.7% |
| Amounts receivable within one year | 40/41 | €15,824 | €16,051 | +€227 | +1.4% |
| Trade receivables | 40 | €15,560 | €15,560 | = | 0.0% |
| Other amounts receivable | 41 | €264 | €491 | +€227 | +85.9% |
| Cash at bank and in hand | 54/58 | €6 | - | -€6 | |
| Deferred charges and accrued income | 490/1 | €14,117 | €14,117 | = | 0.0% |
| Total equity and liabilities | 10/49 | €29,946 | €30,167 | +€221 | +0.7% |
| Equity | 10/15 | -€256,245 | -€255,712 | +€533 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,414 | €1,855 | -€13,559 | -88.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €13,559 | - | -€13,559 | |
| Profit (loss) carried forward | 14 | -€277,859 | -€263,767 | +€14,092 | +5.1% |
| Amounts payable | 17/49 | €286,191 | €285,880 | -€312 | -0.1% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €286,191 | €280,880 | -€5,312 | -1.9% |
| Trade debts | 44 | €39,441 | €10,263 | -€29,178 | -74.0% |
| Suppliers | 440/4 | €39,441 | €10,263 | -€29,178 | -74.0% |
| Taxes, remuneration and social security | 45 | €12,366 | €9,822 | -€2,545 | -20.6% |
| Taxes | 450/3 | €12,366 | €9,822 | -€2,545 | -20.6% |
| Other amounts payable | 47/48 | €234,384 | €260,795 | +€26,411 | +11.3% |
| Gross operating margin | 9900 | - | -€1,919 | -€1,919 | |
| Operating profit (loss) | 9901 | - | -€1,919 | -€1,919 | |
| Financial income | 75/76B | - | €2,829 | +€2,829 | |
| Recurring financial income | 75 | - | €2,829 | +€2,829 | |
| Financial charges | 65/66B | - | €377 | +€377 | |
| Recurring financial charges | 65 | - | €377 | +€377 | |
| Profit (loss) for the period before taxes | 9903 | - | €533 | +€533 | |
| Profit (loss) for the period | 9904 | - | €533 | +€533 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €533 | +€533 |
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 29 September 2026 via checked.be.