DIGER: 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.
What changed
DIGER
NACE 47.632, Retail sale of bicycles
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,622
2023 · €2,758-€136
Equity
€203,394
2023 · €200,772+€2,622
Cash
€11,735
2023 · €1,459+€10,276
Balance sheet total
€1.2m
2023 · €1.1m+€75,310
Largest movements
Assets
- Tangible fixed assets +€76,360
up €76,360 (+8.1%), from €944,235 to €1.0m
of which Leasing and similar rights: +€115,328
- Deferred charges and accrued income -€12,915
no longer reported in 2024 (was €12,915)
Equity and liabilities
- Debts after one year +€200,840
up €200,840 (+34.4%), from €584,653 to €785,493
- Current portion of long-term debt -€112,223
down €112,223 (-44.3%), from €253,232 to €141,009
Income statement
- Other operating charges +€36,604
up €36,604 (+459.6%), from €7,965 to €44,569
- Depreciation -€31,962
down €31,962 (-12.3%), from €260,134 to €228,172
- Write-downs -€4,260
no longer reported in 2024 (was €4,260)
From the 2023 result to the 2024 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.
Result 2023
€2,758
Gross operating margin
+€1,725
Staff costs
-€177
Depreciation
+€31,962
Write-downs
+€4,260
Other operating charges
-€36,604
Financial income
-€334
Financial charges
-€968
Result 2024
€2,622
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€226,191
Investment
-€304,532
Financing
+€88,617
Cash 2023
€1,459
From operations (derived)
+€226,191
Net result for the year
+€2,622
Depreciation
+€228,172
Receivables within one year
-€1,588
Deferred charges and accrued income
+€12,915
Trade debts
-€11,567
Tax, wage and social debts
+€143
Other debts
-€4,505
Investment (derived)
-€304,532
Investment in fixed assets (net)
-€304,532
Financing
+€88,617
Debts after one year
+€200,840
Current portion of long-term debt
-€112,223
Cash 2024
€11,735
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088,626 | €1,163,936 | +€75,310 | +6.9% |
| Fixed assets | 21/28 | €947,639 | €1,023,999 | +€76,360 | +8.1% |
| Tangible fixed assets | 22/27 | €944,235 | €1,020,595 | +€76,360 | +8.1% |
| Land and buildings | 22 | €137,185 | €131,287 | -€5,899 | -4.3% |
| Plant, machinery and equipment | 23 | €2,973 | €1,683 | -€1,290 | -43.4% |
| Furniture and vehicles | 24 | €21 | €21 | = | 0.0% |
| Leasing and similar rights | 25 | €687,227 | €802,555 | +€115,328 | +16.8% |
| Other tangible fixed assets | 26 | €116,829 | €85,050 | -€31,780 | -27.2% |
| Financial fixed assets | 28 | €3,404 | €3,404 | = | 0.0% |
| Current assets | 29/58 | €140,987 | €139,936 | -€1,050 | -0.7% |
| Stocks and contracts in progress | 3 | €13,226 | €13,226 | = | 0.0% |
| Stocks | 30/36 | €13,226 | €13,226 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €113,387 | €114,975 | +€1,588 | +1.4% |
| Trade receivables | 40 | €108,709 | €62,397 | -€46,312 | -42.6% |
| Other amounts receivable | 41 | €4,678 | €52,578 | +€47,900 | +1023.9% |
| Cash at bank and in hand | 54/58 | €1,459 | €11,735 | +€10,276 | +704.3% |
| Deferred charges and accrued income | 490/1 | €12,915 | - | -€12,915 | |
| Total equity and liabilities | 10/49 | €1,088,626 | €1,163,936 | +€75,310 | +6.9% |
| Equity | 10/15 | €200,772 | €203,394 | +€2,622 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,172 | €182,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €180,312 | €180,312 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,622 | +€2,622 | |
| Amounts payable | 17/49 | €887,854 | €960,541 | +€72,688 | +8.2% |
| Amounts payable after more than one year | 17 | €584,653 | €785,493 | +€200,840 | +34.4% |
| Financial debts | 170/4 | €584,653 | €785,493 | +€200,840 | +34.4% |
| Amounts payable within one year | 42/48 | €303,201 | €175,049 | -€128,152 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €253,232 | €141,009 | -€112,223 | -44.3% |
| Trade debts | 44 | €22,308 | €10,741 | -€11,567 | -51.9% |
| Suppliers | 440/4 | €22,308 | €10,741 | -€11,567 | -51.9% |
| Taxes, remuneration and social security | 45 | - | €143 | +€143 | |
| Taxes | 450/3 | - | €143 | +€143 | |
| Other amounts payable | 47/48 | €27,660 | €23,155 | -€4,505 | -16.3% |
| Remuneration, social security and pensions | 62 | - | €177 | +€177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260,134 | €228,172 | -€31,962 | -12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,260 | - | -€4,260 | |
| Other operating charges | 640/8 | €7,965 | €44,569 | +€36,604 | +459.6% |
| Gross operating margin | 9900 | €287,037 | €288,762 | +€1,725 | +0.6% |
| Operating profit (loss) | 9901 | €14,679 | €15,844 | +€1,166 | +7.9% |
| Financial income | 75/76B | €409 | €76 | -€334 | -81.5% |
| Recurring financial income | 75 | €409 | €76 | -€334 | -81.5% |
| Financial charges | 65/66B | €12,330 | €13,299 | +€968 | +7.9% |
| Recurring financial charges | 65 | €12,330 | €13,299 | +€968 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €2,758 | €2,622 | -€136 | -4.9% |
| Profit (loss) for the period | 9904 | €2,758 | €2,622 | -€136 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,758 | €2,622 | -€136 | -4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.