DIGERSO: 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.
DIGERSO
Largest movements
- Stocks and contracts +€893,702
up €893,702 (+32.3%), from €2.8m to €3.7m
- Receivables within one year -€352,736
down €352,736 (-4.6%), from €7.6m to €7.3m
of which Other amounts receivable: -€471,154
- Cash +€324,991
up €324,991 (+228%), from €142,403 to €467,394
mainly Short-term financial debts (+€801,803) and Receivables within one year (+€352,736)
- Short-term financial debts +€801,803
up €801,803 (+17.9%), from €4.5m to €5.3m
of which Credit institutions: +€1.1m
- Financial income +€593,708
up €593,708 (+229%), from €259,047 to €852,755
- Other operating charges +€548,463
up €548,463 (+3,527%), from €15,551 to €564,014
- Taxes -€28,223
no longer reported in 2025 (was €28,223)
- Gross operating margin -€16,337
down €16,337 (-16.3%), from €99,983 to €83,646
- Financial charges -€12,605
down €12,605 (-4.5%), from €281,266 to €268,661
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 | €19,256,885 | €20,219,690 | +€962,805 | +5.0% |
| Fixed assets | 21/28 | €3,453,975 | €3,434,994 | -€18,981 | -0.5% |
| Tangible fixed assets | 22/27 | €329,686 | €310,705 | -€18,981 | -5.8% |
| Land and buildings | 22 | €326,250 | €310,705 | -€15,545 | -4.8% |
| Furniture and vehicles | 24 | €3,436 | - | -€3,436 | |
| Financial fixed assets | 28 | €3,124,289 | €3,124,289 | = | 0.0% |
| Current assets | 29/58 | €15,802,910 | €16,784,696 | +€981,786 | +6.2% |
| Stocks and contracts in progress | 3 | €2,766,267 | €3,659,969 | +€893,702 | +32.3% |
| Stocks | 30/36 | €2,766,267 | €3,659,969 | +€893,702 | +32.3% |
| Amounts receivable within one year | 40/41 | €7,632,670 | €7,279,934 | -€352,736 | -4.6% |
| Trade receivables | 40 | €127,160 | €245,578 | +€118,418 | +93.1% |
| Other amounts receivable | 41 | €7,505,510 | €7,034,356 | -€471,154 | -6.3% |
| Current investments | 50/53 | €2,412,545 | €2,514,174 | +€101,629 | +4.2% |
| Cash at bank and in hand | 54/58 | €142,403 | €467,394 | +€324,991 | +228% |
| Deferred charges and accrued income | 490/1 | €2,849,025 | €2,863,225 | +€14,200 | +0.5% |
| Total equity and liabilities | 10/49 | €19,256,885 | €20,219,690 | +€962,805 | +5.0% |
| Equity | 10/15 | €3,981,101 | €4,069,282 | +€88,181 | +2.2% |
| Contributions | 10/11 | €5,000,000 | €5,000,000 | = | 0.0% |
| Capital | 10 | €5,000,000 | €5,000,000 | = | 0.0% |
| Issued capital | 100 | €5,000,000 | €5,000,000 | = | 0.0% |
| Reserves | 13 | €153,507 | €153,507 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150,000 | €150,000 | = | 0.0% |
| Legal reserve | 130 | €150,000 | €150,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,507 | €3,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,172,406 | -€1,084,225 | +€88,181 | +7.5% |
| Provisions and deferred taxes | 16 | €96,449 | €96,449 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €96,449 | €96,449 | = | 0.0% |
| Pensions and similar obligations | 160 | €96,449 | €96,449 | = | 0.0% |
| Amounts payable | 17/49 | €15,179,335 | €16,053,959 | +€874,624 | +5.8% |
| Amounts payable after more than one year | 17 | €9,744,800 | €9,694,800 | -€50,000 | -0.5% |
| Financial debts | 170/4 | €9,744,800 | €9,694,800 | -€50,000 | -0.5% |
| Amounts payable within one year | 42/48 | €4,531,510 | €5,400,982 | +€869,472 | +19.2% |
| Financial debts | 43 | €4,469,127 | €5,270,930 | +€801,803 | +17.9% |
| Credit institutions | 430/8 | €3,525,016 | €4,661,898 | +€1.1m | +32.3% |
| Other loans | 439 | €944,111 | €609,032 | -€335,079 | -35.5% |
| Trade debts | 44 | €61,496 | €130,003 | +€68,507 | +111% |
| Suppliers | 440/4 | €61,496 | €130,003 | +€68,507 | +111% |
| Taxes, remuneration and social security | 45 | €887 | €49 | -€838 | -94.5% |
| Taxes | 450/3 | €887 | €49 | -€838 | -94.5% |
| Accrued charges and deferred income | 492/3 | €903,025 | €958,177 | +€55,152 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,445 | €15,545 | -€6,900 | -30.7% |
| Other operating charges | 640/8 | €15,551 | €564,014 | +€548,463 | +3,527% |
| Gross operating margin | 9900 | €99,983 | €83,646 | -€16,337 | -16.3% |
| Operating profit (loss) | 9901 | €61,987 | -€495,913 | -€557,900 | |
| Financial income | 75/76B | €259,047 | €852,755 | +€593,708 | +229% |
| Recurring financial income | 75 | €259,047 | €852,755 | +€593,708 | +229% |
| Financial charges | 65/66B | €281,266 | €268,661 | -€12,605 | -4.5% |
| Recurring financial charges | 65 | €281,266 | €268,661 | -€12,605 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €39,768 | €88,181 | +€48,413 | +122% |
| Income taxes | 67/77 | €28,223 | - | -€28,223 | |
| Profit (loss) for the period | 9904 | €11,545 | €88,181 | +€76,636 | +664% |
| Profit (loss) for the period to be appropriated | 9905 | €11,545 | €88,181 | +€76,636 | +664% |
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 20 October 2026 via checked.be.