DIGI PLUS GROUP: 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 PLUS GROUP
Largest movements
- Receivables within one year +€9,502
up €9,502 (+71.3%), from €13,328 to €22,829
of which Trade receivables: +€8,275
- Tangible fixed assets +€2,483
up €2,483 (+43.7%), from €5,677 to €8,160
- Cash -€2,226
down €2,226 (-17.4%), from €12,821 to €10,595
mainly Receivables within one year (-€9,502) and Other debts (-€7,741)
- Reserves +€11,000
up €11,000 (+91.7%), from €12,000 to €23,000
- Other debts -€7,741
no longer reported in 2025 (was €7,741)
- Trade debts +€4,734
up €4,734 (+923.1%), from €513 to €5,247
- Profit (loss) carried forward +€1,604
up €1,604 (+143.6%), from €1,117 to €2,721
- Staff costs +€15,952
up €15,952 (+98.4%), from €16,211 to €32,163
- Gross operating margin +€12,930
up €12,930 (+33.1%), from €39,022 to €51,952
- Depreciation -€1,381
down €1,381 (-47.1%), from €2,935 to €1,554
- Taxes -€1,270
down €1,270 (-24.5%), from €5,191 to €3,921
- Financial charges +€679
up €679 (+110.6%), from €614 to €1,293
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 | €31,825 | €41,584 | +€9,759 | +30.7% |
| Fixed assets | 21/28 | €5,677 | €8,160 | +€2,483 | +43.7% |
| Tangible fixed assets | 22/27 | €5,677 | €8,160 | +€2,483 | +43.7% |
| Furniture and vehicles | 24 | €5,677 | €8,160 | +€2,483 | +43.7% |
| Current assets | 29/58 | €26,148 | €33,424 | +€7,276 | +27.8% |
| Amounts receivable within one year | 40/41 | €13,328 | €22,829 | +€9,502 | +71.3% |
| Trade receivables | 40 | €11,333 | €19,608 | +€8,275 | +73.0% |
| Other amounts receivable | 41 | €1,995 | €3,222 | +€1,226 | +61.5% |
| Cash at bank and in hand | 54/58 | €12,821 | €10,595 | -€2,226 | -17.4% |
| Total equity and liabilities | 10/49 | €31,825 | €41,584 | +€9,759 | +30.7% |
| Equity | 10/15 | €13,117 | €25,721 | +€12,604 | +96.1% |
| Reserves | 13 | €12,000 | €23,000 | +€11,000 | +91.7% |
| Distributable reserves | 133 | €12,000 | €23,000 | +€11,000 | +91.7% |
| Profit (loss) carried forward | 14 | €1,117 | €2,721 | +€1,604 | +143.6% |
| Amounts payable | 17/49 | €18,708 | €15,863 | -€2,845 | -15.2% |
| Amounts payable within one year | 42/48 | €18,708 | €15,863 | -€2,845 | -15.2% |
| Trade debts | 44 | €513 | €5,247 | +€4,734 | +923.1% |
| Suppliers | 440/4 | €513 | €5,247 | +€4,734 | +923.1% |
| Taxes, remuneration and social security | 45 | €10,454 | €10,617 | +€163 | +1.6% |
| Taxes | 450/3 | €10,454 | €9,952 | -€502 | -4.8% |
| Remuneration and social security | 454/9 | - | €665 | +€665 | |
| Other amounts payable | 47/48 | €7,741 | - | -€7,741 | |
| Remuneration, social security and pensions | 62 | €16,211 | €32,163 | +€15,952 | +98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,935 | €1,554 | -€1,381 | -47.1% |
| Other operating charges | 640/8 | €961 | €459 | -€502 | -52.2% |
| Gross operating margin | 9900 | €39,022 | €51,952 | +€12,930 | +33.1% |
| Operating profit (loss) | 9901 | €18,915 | €17,776 | -€1,139 | -6.0% |
| Financial income | 75/76B | €7 | €42 | +€35 | +488.4% |
| Recurring financial income | 75 | €7 | €42 | +€35 | +488.4% |
| Financial charges | 65/66B | €614 | €1,293 | +€679 | +110.6% |
| Recurring financial charges | 65 | €614 | €1,293 | +€679 | +110.6% |
| Profit (loss) for the period before taxes | 9903 | €18,308 | €16,525 | -€1,783 | -9.7% |
| Income taxes | 67/77 | €5,191 | €3,921 | -€1,270 | -24.5% |
| Profit (loss) for the period | 9904 | €13,117 | €12,604 | -€513 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,117 | €12,604 | -€513 | -3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.