DIGGER BLEGNY: 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.
DIGGER BLEGNY
Largest movements
- Receivables within one year -€38,996
down €38,996 (-54.6%), from €71,456 to €32,461
of which Other amounts receivable: -€22,388
- Stocks and contracts +€5,012
up €5,012 (+32.0%), from €15,640 to €20,652
- Tangible fixed assets -€3,398
down €3,398 (-4.2%), from €80,846 to €77,448
of which Assets under construction and advance payments: -€44,501
- Other debts -€38,000
down €38,000 (-93.5%), from €40,638 to €2,638
- Advances received -€6,537
no longer reported in 2025 (was €6,537)
- Profit (loss) carried forward +€6,178
up €6,178 (+8.9%), from €69,720 to €75,898
- Tax, wage and social debts +€3,985
up €3,985 (+6.9%), from €57,878 to €61,863
of which Remuneration and social security: +€10,197
- Staff costs +€83,518
up €83,518 (+47.3%), from €176,724 to €260,242
- Gross operating margin +€42,589
up €42,589 (+17.2%), from €247,418 to €290,007
- Taxes -€11,036
down €11,036 (-84.2%), from €13,100 to €2,064
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 | €249,498 | €212,631 | -€36,867 | -14.8% |
| Fixed assets | 21/28 | €80,846 | €77,448 | -€3,398 | -4.2% |
| Tangible fixed assets | 22/27 | €80,846 | €77,448 | -€3,398 | -4.2% |
| Plant, machinery and equipment | 23 | €4,128 | €9,398 | +€5,270 | +128% |
| Furniture and vehicles | 24 | €5,671 | €45,568 | +€39,897 | +704% |
| Other tangible fixed assets | 26 | €26,546 | €22,482 | -€4,064 | -15.3% |
| Assets under construction and advance payments | 27 | €44,501 | - | -€44,501 | |
| Current assets | 29/58 | €168,652 | €135,183 | -€33,469 | -19.8% |
| Stocks and contracts in progress | 3 | €15,640 | €20,652 | +€5,012 | +32.0% |
| Stocks | 30/36 | €15,640 | €20,652 | +€5,012 | +32.0% |
| Amounts receivable within one year | 40/41 | €71,456 | €32,461 | -€38,996 | -54.6% |
| Trade receivables | 40 | €39,183 | €22,575 | -€16,607 | -42.4% |
| Other amounts receivable | 41 | €32,274 | €9,885 | -€22,388 | -69.4% |
| Cash at bank and in hand | 54/58 | €78,277 | €79,701 | +€1,424 | +1.8% |
| Deferred charges and accrued income | 490/1 | €3,278 | €2,369 | -€910 | -27.7% |
| Total equity and liabilities | 10/49 | €249,498 | €212,631 | -€36,867 | -14.8% |
| Equity | 10/15 | €90,180 | €96,358 | +€6,178 | +6.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,720 | €75,898 | +€6,178 | +8.9% |
| Amounts payable | 17/49 | €159,317 | €116,273 | -€43,044 | -27.0% |
| Amounts payable within one year | 42/48 | €159,317 | €116,273 | -€43,044 | -27.0% |
| Trade debts | 44 | €54,264 | €51,771 | -€2,492 | -4.6% |
| Suppliers | 440/4 | €54,264 | €51,771 | -€2,492 | -4.6% |
| Advances received on contracts in progress | 46 | €6,537 | - | -€6,537 | |
| Taxes, remuneration and social security | 45 | €57,878 | €61,863 | +€3,985 | +6.9% |
| Taxes | 450/3 | €43,006 | €36,795 | -€6,212 | -14.4% |
| Remuneration and social security | 454/9 | €14,872 | €25,069 | +€10,197 | +68.6% |
| Other amounts payable | 47/48 | €40,638 | €2,638 | -€38,000 | -93.5% |
| Remuneration, social security and pensions | 62 | €176,724 | €260,242 | +€83,518 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,452 | €17,349 | -€103 | -0.6% |
| Other operating charges | 640/8 | €2,249 | €1,418 | -€831 | -37.0% |
| Gross operating margin | 9900 | €247,418 | €290,007 | +€42,589 | +17.2% |
| Operating profit (loss) | 9901 | €50,993 | €10,998 | -€39,995 | -78.4% |
| Financial income | 75/76B | €22 | €58 | +€36 | +167% |
| Recurring financial income | 75 | €22 | €58 | +€36 | +167% |
| Financial charges | 65/66B | €4,807 | €2,814 | -€1,993 | -41.5% |
| Recurring financial charges | 65 | €4,807 | €2,814 | -€1,993 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €46,208 | €8,241 | -€37,966 | -82.2% |
| Income taxes | 67/77 | €13,100 | €2,064 | -€11,036 | -84.2% |
| Profit (loss) for the period | 9904 | €33,108 | €6,178 | -€26,930 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,108 | €6,178 | -€26,930 | -81.3% |
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 20 October 2026 via checked.be.