DIGI SOLUTION: 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.
DIGI SOLUTION
Largest movements
- Tangible fixed assets +€30,338
up €30,338 (+108%), from €28,147 to €58,485
of which Plant, machinery and equipment: +€34,290
- Stocks and contracts +€6,565
up €6,565 (+136%), from €4,825 to €11,390
- Cash +€2,202
up €2,202 (+42.1%), from €5,234 to €7,436
mainly Debts after one year (+€25,857) and Other debts (+€13,721)
- Debts after one year +€25,857
up €25,857 (+308%), from €8,384 to €34,241
- Other debts +€13,721
up €13,721 (+68.8%), from €19,946 to €33,667
- Current portion of long-term debt +€8,751
up €8,751 (+156%), from €5,597 to €14,348
- Tax, wage and social debts -€7,652
down €7,652 (-60.2%), from €12,704 to €5,052
of which Remuneration and social security: -€6,748
- Trade debts -€4,504
down €4,504 (-24.6%), from €18,288 to €13,784
of which Suppliers: -€4,504
- Gross operating margin +€8,383
up €8,383 (+50.3%), from €16,669 to €25,052
- Depreciation +€4,578
up €4,578 (+67.8%), from €6,755 to €11,333
- Financial charges +€2,396
up €2,396 (+310%), from €773 to €3,169
- Taxes -€619
down €619 (-25.3%), from €2,448 to €1,829
- Other operating charges +€401
up €401 (+452%), from €89 to €489
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.
Derived cash bridge
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 | €85,814 | €127,200 | +€41,386 | +48.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €28,147 | €58,485 | +€30,338 | +108% |
| Tangible fixed assets | 22/27 | €28,147 | €58,485 | +€30,338 | +108% |
| Plant, machinery and equipment | 23 | €10,905 | €45,195 | +€34,290 | +314% |
| Furniture and vehicles | 24 | €16,439 | €12,653 | -€3,786 | -23.0% |
| Other tangible fixed assets | 26 | €804 | €637 | -€167 | -20.7% |
| Current assets | 29/58 | €57,667 | €68,714 | +€11,048 | +19.2% |
| Stocks and contracts in progress | 3 | €4,825 | €11,390 | +€6,565 | +136% |
| Stocks | 30/36 | €4,825 | €11,390 | +€6,565 | +136% |
| Amounts receivable within one year | 40/41 | €47,608 | €48,831 | +€1,223 | +2.6% |
| Trade receivables | 40 | €47,249 | €47,955 | +€706 | +1.5% |
| Other amounts receivable | 41 | €359 | €876 | +€517 | +144% |
| Cash at bank and in hand | 54/58 | €5,234 | €7,436 | +€2,202 | +42.1% |
| Deferred charges and accrued income | 490/1 | - | €1,058 | +€1,058 | |
| Total equity and liabilities | 10/49 | €85,814 | €127,200 | +€41,386 | +48.2% |
| Equity | 10/15 | €15,411 | €18,208 | +€2,797 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,211 | €12,008 | +€2,797 | +30.4% |
| Distributable reserves | 133 | €9,211 | €12,008 | +€2,797 | +30.4% |
| Amounts payable | 17/49 | €70,403 | €108,992 | +€38,589 | +54.8% |
| Amounts payable after more than one year | 17 | €8,384 | €34,241 | +€25,857 | +308% |
| Financial debts | 170/4 | €8,384 | €34,241 | +€25,857 | +308% |
| Amounts payable within one year | 42/48 | €56,535 | €66,851 | +€10,316 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €5,597 | €14,348 | +€8,751 | +156% |
| Trade debts | 44 | €18,288 | €13,784 | -€4,504 | -24.6% |
| Suppliers | 440/4 | €17,938 | €13,434 | -€4,504 | -25.1% |
| Bills of exchange payable | 441 | €350 | €350 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,704 | €5,052 | -€7,652 | -60.2% |
| Taxes | 450/3 | €5,955 | €5,052 | -€904 | -15.2% |
| Remuneration and social security | 454/9 | €6,748 | - | -€6,748 | |
| Other amounts payable | 47/48 | €19,946 | €33,667 | +€13,721 | +68.8% |
| Accrued charges and deferred income | 492/3 | €5,484 | €7,900 | +€2,416 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,755 | €11,333 | +€4,578 | +67.8% |
| Other operating charges | 640/8 | €89 | €489 | +€401 | +452% |
| Non-recurring operating charges | 66A | - | €5,444 | +€5,444 | |
| Gross operating margin | 9900 | €16,669 | €25,052 | +€8,383 | +50.3% |
| Operating profit (loss) | 9901 | €9,825 | €7,786 | -€2,039 | -20.8% |
| Financial income | 75/76B | €1 | €8 | +€7 | +1,402% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +1,402% |
| Financial charges | 65/66B | €773 | €3,169 | +€2,396 | +310% |
| Recurring financial charges | 65 | €773 | €3,169 | +€2,396 | +310% |
| Profit (loss) for the period before taxes | 9903 | €9,053 | €4,626 | -€4,428 | -48.9% |
| Income taxes | 67/77 | €2,448 | €1,829 | -€619 | -25.3% |
| Profit (loss) for the period | 9904 | €6,606 | €2,797 | -€3,809 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,606 | €2,797 | -€3,809 | -57.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.