DIGGIEHOEVE: 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.
DIGGIEHOEVE
Largest movements
- Cash +€5,476
up €5,476 (+10.6%), from €51,712 to €57,188
mainly Depreciation (+€3,388) and Contributions, distributions and other (+€1,006)
- Tangible fixed assets -€3,388
down €3,388 (-3.2%), from €105,444 to €102,056
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,766
up €1,766 (+37.1%), from €4,758 to €6,524
- Other operating charges -€136
down €136 (-6.2%), from €2,193 to €2,058
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 | €159,228 | €161,360 | +€2,132 | +1.3% |
| Fixed assets | 21/28 | €105,444 | €102,056 | -€3,388 | -3.2% |
| Tangible fixed assets | 22/27 | €105,444 | €102,056 | -€3,388 | -3.2% |
| Land and buildings | 22 | €105,444 | €102,056 | -€3,388 | -3.2% |
| Current assets | 29/58 | €53,783 | €59,304 | +€5,521 | +10.3% |
| Amounts receivable within one year | 40/41 | €55 | €0 | -€55 | -100% |
| Other amounts receivable | 41 | €55 | €0 | -€55 | -100% |
| Cash at bank and in hand | 54/58 | €51,712 | €57,188 | +€5,476 | +10.6% |
| Deferred charges and accrued income | 490/1 | €2,016 | €2,116 | +€100 | +4.9% |
| Total equity and liabilities | 10/49 | €159,228 | €161,360 | +€2,132 | +1.3% |
| Equity | 10/15 | €155,624 | €157,527 | +€1,903 | +1.2% |
| Contributions | 10/11 | €124,432 | €125,438 | +€1,006 | +0.8% |
| Reserves | 13 | €1,523 | €1,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,161 | €1,161 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,161 | €1,161 | = | 0.0% |
| Tax-exempt reserves | 132 | €362 | €362 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,669 | €30,566 | +€897 | +3.0% |
| Amounts payable | 17/49 | €3,604 | €3,833 | +€229 | +6.4% |
| Amounts payable within one year | 42/48 | €3,406 | €3,833 | +€427 | +12.5% |
| Trade debts | 44 | €350 | €450 | +€100 | +28.6% |
| Suppliers | 440/4 | €350 | €450 | +€100 | +28.6% |
| Other amounts payable | 47/48 | €3,056 | €3,383 | +€327 | +10.7% |
| Accrued charges and deferred income | 492/3 | €197 | €0 | -€197 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €3,388 | = | 0.0% |
| Other operating charges | 640/8 | €2,193 | €2,058 | -€136 | -6.2% |
| Gross operating margin | 9900 | €4,758 | €6,524 | +€1,766 | +37.1% |
| Operating profit (loss) | 9901 | -€824 | €1,078 | +€1,901 | |
| Financial charges | 65/66B | €161 | €180 | +€20 | +12.4% |
| Recurring financial charges | 65 | €161 | €180 | +€20 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | -€984 | €897 | +€1,881 | |
| Profit (loss) for the period | 9904 | -€984 | €897 | +€1,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€984 | €897 | +€1,881 |
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 14 October 2026 via checked.be.