DIGI SUN: 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 SUN
Largest movements
- Tangible fixed assets -€26,464
down €26,464 (-60.6%), from €43,664 to €17,200
- Cash +€17,235
up €17,235 (+394%), from €4,378 to €21,613
mainly Investment in fixed assets (net) (+€25,864) and Trade debts (+€1,034)
- Receivables within one year +€778
up €778 (+35.0%), from €2,224 to €3,002
of which Trade receivables: +€536
- Profit (loss) carried forward -€8,639
down €8,639 (-40.6%), from -€21,302 to -€29,941
- Trade debts +€1,034
up €1,034 (+218%), from €474 to €1,508
- Other debts -€838
down €838 (-3.1%), from €26,688 to €25,850
- Gross operating margin +€2,810
up €2,810 (+63.4%), from -€4,434 to -€1,624
- Depreciation -€2,020
down €2,020 (-77.1%), from €2,620 to €600
- Other operating charges -€369
down €369 (-15.9%), from €2,318 to €1,949
- Taxes -€64
down €64 (-47.8%), from €134 to €70
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 | €51,116 | €42,415 | -€8,701 | -17.0% |
| Fixed assets | 21/28 | €43,664 | €17,200 | -€26,464 | -60.6% |
| Tangible fixed assets | 22/27 | €43,664 | €17,200 | -€26,464 | -60.6% |
| Land and buildings | 22 | €43,664 | €17,200 | -€26,464 | -60.6% |
| Current assets | 29/58 | €7,452 | €25,215 | +€17,763 | +238% |
| Amounts receivable within one year | 40/41 | €2,224 | €3,002 | +€778 | +35.0% |
| Trade receivables | 40 | €393 | €929 | +€536 | +136% |
| Other amounts receivable | 41 | €1,831 | €2,073 | +€242 | +13.2% |
| Cash at bank and in hand | 54/58 | €4,378 | €21,613 | +€17,235 | +394% |
| Deferred charges and accrued income | 490/1 | €850 | €600 | -€250 | -29.4% |
| Total equity and liabilities | 10/49 | €51,116 | €42,415 | -€8,701 | -17.0% |
| Equity | 10/15 | €23,492 | €14,853 | -€8,639 | -36.8% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Capital | 10 | €12,450 | - | -€12,450 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,150 | - | -€6,150 | |
| Reserves | 13 | €32,344 | €32,344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €30,484 | €32,344 | +€1,860 | +6.1% |
| Profit (loss) carried forward | 14 | -€21,302 | -€29,941 | -€8,639 | -40.6% |
| Amounts payable | 17/49 | €27,624 | €27,562 | -€62 | -0.2% |
| Amounts payable within one year | 42/48 | €27,296 | €27,562 | +€266 | +1.0% |
| Trade debts | 44 | €474 | €1,508 | +€1,034 | +218% |
| Suppliers | 440/4 | €474 | €1,508 | +€1,034 | +218% |
| Taxes, remuneration and social security | 45 | €134 | €204 | +€70 | +52.2% |
| Taxes | 450/3 | €134 | €204 | +€70 | +52.2% |
| Other amounts payable | 47/48 | €26,688 | €25,850 | -€838 | -3.1% |
| Accrued charges and deferred income | 492/3 | €328 | - | -€328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €600 | -€2,020 | -77.1% |
| Other operating charges | 640/8 | €2,318 | €1,949 | -€369 | -15.9% |
| Non-recurring operating charges | 66A | - | €4,326 | +€4,326 | |
| Gross operating margin | 9900 | -€4,434 | -€1,624 | +€2,810 | +63.4% |
| Operating profit (loss) | 9901 | -€9,372 | -€8,499 | +€873 | +9.3% |
| Financial charges | 65/66B | €75 | €70 | -€5 | -6.7% |
| Recurring financial charges | 65 | €75 | €70 | -€5 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,447 | -€8,569 | +€878 | +9.3% |
| Income taxes | 67/77 | €134 | €70 | -€64 | -47.8% |
| Profit (loss) for the period | 9904 | -€9,581 | -€8,639 | +€942 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,581 | -€8,639 | +€942 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.