DIGENTUS: 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.
DIGENTUS
Largest movements
- Cash +€46,476
up €46,476 (+62.5%), from €74,390 to €120,867
mainly Net result for the year (+€39,694) and Tax, wage and social debts (+€5,974)
- Current investments -€4,918
down €4,918 (-100.0%), from €4,918 to €0
- Tangible fixed assets +€1,692
up €1,692 (+94.6%), from €1,788 to €3,480
of which Furniture and vehicles: +€2,757
- Profit (loss) carried forward +€39,694
up €39,694 (+48.0%), from €82,649 to €122,343
- Tax, wage and social debts +€5,974
up €5,974 (+41.7%), from €14,333 to €20,308
- Accrued charges and deferred income -€1,845
down €1,845 (-86.0%), from €2,145 to €300
- Other debts -€1,556
down €1,556 (-64.1%), from €2,425 to €870
- Gross operating margin +€9,352
up €9,352 (+20.2%), from €46,203 to €55,554
- Taxes +€1,416
up €1,416 (+15.7%), from €9,048 to €10,465
- Depreciation +€1,373
up €1,373 (+128.9%), from €1,065 to €2,439
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 | €109,870 | €153,269 | +€43,399 | +39.5% |
| Fixed assets | 21/28 | €1,788 | €3,480 | +€1,692 | +94.6% |
| Tangible fixed assets | 22/27 | €1,788 | €3,480 | +€1,692 | +94.6% |
| Plant, machinery and equipment | 23 | €1,788 | €723 | -€1,065 | -59.6% |
| Furniture and vehicles | 24 | - | €2,757 | +€2,757 | |
| Current assets | 29/58 | €108,082 | €149,789 | +€41,707 | +38.6% |
| Amounts receivable within one year | 40/41 | €25,536 | €24,824 | -€712 | -2.8% |
| Trade receivables | 40 | €25,488 | €24,824 | -€664 | -2.6% |
| Other amounts receivable | 41 | €48 | €0 | -€48 | -100.0% |
| Current investments | 50/53 | €4,918 | €0 | -€4,918 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,390 | €120,867 | +€46,476 | +62.5% |
| Deferred charges and accrued income | 490/1 | €3,238 | €4,099 | +€861 | +26.6% |
| Total equity and liabilities | 10/49 | €109,870 | €153,269 | +€43,399 | +39.5% |
| Equity | 10/15 | €87,649 | €127,343 | +€39,694 | +45.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,649 | €122,343 | +€39,694 | +48.0% |
| Amounts payable | 17/49 | €22,222 | €25,927 | +€3,705 | +16.7% |
| Amounts payable within one year | 42/48 | €20,077 | €25,627 | +€5,550 | +27.6% |
| Trade debts | 44 | €3,318 | €4,449 | +€1,131 | +34.1% |
| Suppliers | 440/4 | €3,318 | €4,449 | +€1,131 | +34.1% |
| Taxes, remuneration and social security | 45 | €14,333 | €20,308 | +€5,974 | +41.7% |
| Taxes | 450/3 | €14,333 | €20,308 | +€5,974 | +41.7% |
| Other amounts payable | 47/48 | €2,425 | €870 | -€1,556 | -64.1% |
| Accrued charges and deferred income | 492/3 | €2,145 | €300 | -€1,845 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €2,439 | +€1,373 | +128.9% |
| Other operating charges | 640/8 | €501 | €752 | +€251 | +50.1% |
| Gross operating margin | 9900 | €46,203 | €55,554 | +€9,352 | +20.2% |
| Operating profit (loss) | 9901 | €44,636 | €52,363 | +€7,727 | +17.3% |
| Financial income | 75/76B | €527 | €343 | -€184 | -35.0% |
| Recurring financial income | 75 | €527 | €343 | -€184 | -35.0% |
| Financial charges | 65/66B | €2,053 | €2,548 | +€495 | +24.1% |
| Recurring financial charges | 65 | €2,053 | €2,548 | +€495 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €43,111 | €50,158 | +€7,048 | +16.3% |
| Income taxes | 67/77 | €9,048 | €10,465 | +€1,416 | +15.7% |
| Profit (loss) for the period | 9904 | €34,062 | €39,694 | +€5,631 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,062 | €39,694 | +€5,631 | +16.5% |
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 9 October 2026 via checked.be.