DIGI: 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.
DIGI
Largest movements
- Cash -€10,538
down €10,538 (-13.8%), from €76,430 to €65,892
mainly Other debts (-€16,926) and Investment in fixed assets (net) (-€2,004)
- Formation expenses +€2,000
new in 2024: €2,000
- Tangible fixed assets -€1,885
down €1,885 (-8.4%), from €22,396 to €20,511
of which Land and buildings: -€1,887
- Other debts -€16,926
down €16,926 (-93.7%), from €18,061 to €1,135
- Profit (loss) carried forward +€3,820
up €3,820 (+9.0%), from €42,425 to €46,244
- Trade debts +€3,196
up €3,196 (+185.5%), from €1,722 to €4,918
- Taxes -€230
down €230 (-15.2%), from €1,512 to €1,282
- Gross operating margin +€170
up €170 (+2.1%), from €8,163 to €8,333
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,060 | €89,658 | -€10,402 | -10.4% |
| Formation expenses | 20 | - | €2,000 | +€2,000 | |
| Fixed assets | 21/28 | €22,396 | €20,511 | -€1,885 | -8.4% |
| Tangible fixed assets | 22/27 | €22,396 | €20,511 | -€1,885 | -8.4% |
| Land and buildings | 22 | €22,396 | €20,509 | -€1,887 | -8.4% |
| Plant, machinery and equipment | 23 | - | €2 | +€2 | |
| Current assets | 29/58 | €77,665 | €67,147 | -€10,518 | -13.5% |
| Cash at bank and in hand | 54/58 | €76,430 | €65,892 | -€10,538 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,256 | +€20 | +1.7% |
| Total equity and liabilities | 10/49 | €100,060 | €89,658 | -€10,402 | -10.4% |
| Equity | 10/15 | €76,510 | €80,330 | +€3,820 | +5.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,425 | €46,244 | +€3,820 | +9.0% |
| Amounts payable | 17/49 | €23,550 | €9,328 | -€14,222 | -60.4% |
| Amounts payable within one year | 42/48 | €23,100 | €9,328 | -€13,772 | -59.6% |
| Trade debts | 44 | €1,722 | €4,918 | +€3,196 | +185.5% |
| Suppliers | 440/4 | €1,722 | €4,918 | +€3,196 | +185.5% |
| Advances received on contracts in progress | 46 | €1,900 | €1,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,417 | €1,375 | -€42 | -3.0% |
| Taxes | 450/3 | €1,417 | €1,375 | -€42 | -3.0% |
| Other amounts payable | 47/48 | €18,061 | €1,135 | -€16,926 | -93.7% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,889 | €1,889 | = | 0.0% |
| Other operating charges | 640/8 | €1,230 | €1,280 | +€50 | +4.0% |
| Gross operating margin | 9900 | €8,163 | €8,333 | +€170 | +2.1% |
| Operating profit (loss) | 9901 | €5,044 | €5,164 | +€120 | +2.4% |
| Financial charges | 65/66B | €84 | €63 | -€21 | -25.0% |
| Recurring financial charges | 65 | €84 | €63 | -€21 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €4,960 | €5,101 | +€141 | +2.9% |
| Income taxes | 67/77 | €1,512 | €1,282 | -€230 | -15.2% |
| Profit (loss) for the period | 9904 | €3,448 | €3,820 | +€372 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,448 | €3,820 | +€372 | +10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.