DIGGER-KEN: 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.
DIGGER-KEN
Largest movements
- Cash +€476,408
up €476,408 (+209.5%), from €227,383 to €703,791
mainly Stocks and contracts (+€387,251) and Net result for the year (+€146,289)
- Stocks and contracts -€387,251
down €387,251 (-63.3%), from €612,219 to €224,968
- Receivables within one year +€144,919
up €144,919 (+60.1%), from €240,995 to €385,914
of which Trade receivables: +€147,866
- Tangible fixed assets -€19,656
down €19,656 (-43.2%), from €45,520 to €25,864
of which Leasing and similar rights: -€17,845
- Reserves +€146,289
up €146,289 (+21.0%), from €696,890 to €843,179
- Trade debts +€85,434
up €85,434 (+725.3%), from €11,780 to €97,214
- Debts after one year -€18,263
down €18,263 (-74.8%), from €24,408 to €6,145
- Gross operating margin +€39,633
up €39,633 (+18.5%), from €214,626 to €254,260
- Write-downs +€13,043
up €13,043 (+142.5%), from €9,156 to €22,199
- Taxes +€6,019
up €6,019 (+10.7%), from €56,058 to €62,077
- Financial charges -€5,637
down €5,637 (-78.8%), from €7,156 to €1,518
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 | €1,128,770 | €1,340,627 | +€211,857 | +18.8% |
| Fixed assets | 21/28 | €45,545 | €25,889 | -€19,656 | -43.2% |
| Tangible fixed assets | 22/27 | €45,520 | €25,864 | -€19,656 | -43.2% |
| Plant, machinery and equipment | 23 | €3,882 | €2,071 | -€1,811 | -46.7% |
| Leasing and similar rights | 25 | €41,638 | €23,793 | -€17,845 | -42.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,083,226 | €1,314,738 | +€231,513 | +21.4% |
| Stocks and contracts in progress | 3 | €612,219 | €224,968 | -€387,251 | -63.3% |
| Stocks | 30/36 | €612,219 | €224,968 | -€387,251 | -63.3% |
| Amounts receivable within one year | 40/41 | €240,995 | €385,914 | +€144,919 | +60.1% |
| Trade receivables | 40 | €206,188 | €354,053 | +€147,866 | +71.7% |
| Other amounts receivable | 41 | €34,807 | €31,861 | -€2,946 | -8.5% |
| Cash at bank and in hand | 54/58 | €227,383 | €703,791 | +€476,408 | +209.5% |
| Deferred charges and accrued income | 490/1 | €2,628 | €65 | -€2,563 | -97.5% |
| Total equity and liabilities | 10/49 | €1,128,770 | €1,340,627 | +€211,857 | +18.8% |
| Equity | 10/15 | €911,279 | €1,057,568 | +€146,289 | +16.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €696,890 | €843,179 | +€146,289 | +21.0% |
| Distributable reserves | 133 | €696,890 | €843,179 | +€146,289 | +21.0% |
| Profit (loss) carried forward | 14 | €214,389 | €214,389 | = | 0.0% |
| Amounts payable | 17/49 | €217,491 | €283,059 | +€65,568 | +30.1% |
| Amounts payable after more than one year | 17 | €24,408 | €6,145 | -€18,263 | -74.8% |
| Financial debts | 170/4 | €24,408 | €6,145 | -€18,263 | -74.8% |
| Amounts payable within one year | 42/48 | €193,083 | €276,914 | +€83,831 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €18,009 | €18,263 | +€254 | +1.4% |
| Financial debts | 43 | €20,380 | €11,933 | -€8,447 | -41.4% |
| Credit institutions | 430/8 | €20,380 | €11,933 | -€8,447 | -41.4% |
| Trade debts | 44 | €11,780 | €97,214 | +€85,434 | +725.3% |
| Suppliers | 440/4 | €11,780 | €97,214 | +€85,434 | +725.3% |
| Taxes, remuneration and social security | 45 | €23,575 | €34,962 | +€11,387 | +48.3% |
| Taxes | 450/3 | €23,575 | €34,962 | +€11,387 | +48.3% |
| Other amounts payable | 47/48 | €119,340 | €114,542 | -€4,798 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,872 | €21,303 | -€569 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,156 | €22,199 | +€13,043 | +142.5% |
| Other operating charges | 640/8 | €976 | €1,926 | +€950 | +97.3% |
| Gross operating margin | 9900 | €214,626 | €254,260 | +€39,633 | +18.5% |
| Operating profit (loss) | 9901 | €182,622 | €208,832 | +€26,210 | +14.4% |
| Financial income | 75/76B | €1,427 | €1,052 | -€374 | -26.2% |
| Recurring financial income | 75 | €1,427 | €1,052 | -€374 | -26.2% |
| Financial charges | 65/66B | €7,156 | €1,518 | -€5,637 | -78.8% |
| Recurring financial charges | 65 | €7,156 | €1,518 | -€5,637 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €176,893 | €208,366 | +€31,473 | +17.8% |
| Income taxes | 67/77 | €56,058 | €62,077 | +€6,019 | +10.7% |
| Profit (loss) for the period | 9904 | €120,835 | €146,289 | +€25,454 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €120,835 | €146,289 | +€25,454 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.