Digicious: 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.
Digicious
Largest movements
- Cash -€55,608
down €55,608 (-62.4%), from €89,081 to €33,473
mainly Contributions, distributions and other (-€99,000) and Investment in fixed assets (net) (-€52,104)
- Tangible fixed assets +€49,279
up €49,279 (+4840.9%), from €1,018 to €50,297
of which Furniture and vehicles: +€47,166
- Receivables within one year +€8,167
up €8,167 (+77.2%), from €10,576 to €18,743
of which Trade receivables: +€8,986
- Deferred charges and accrued income +€3,448
up €3,448 (+495.3%), from €696 to €4,145
- Other debts +€3,550
up €3,550 (+3.7%), from €95,450 to €99,000
- Tax, wage and social debts +€1,366
up €1,366 (+115.4%), from €1,184 to €2,550
- Gross operating margin +€103,091
up €103,091 (+382.2%), from €26,970 to €130,061
- Taxes +€20,522
up €20,522 (+311.3%), from €6,592 to €27,113
- Depreciation +€1,889
up €1,889 (+201.8%), from €936 to €2,825
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 | €101,372 | €106,658 | +€5,286 | +5.2% |
| Fixed assets | 21/28 | €1,018 | €50,297 | +€49,279 | +4840.9% |
| Tangible fixed assets | 22/27 | €1,018 | €50,297 | +€49,279 | +4840.9% |
| Plant, machinery and equipment | 23 | - | €2,113 | +€2,113 | |
| Furniture and vehicles | 24 | €1,018 | €48,184 | +€47,166 | +4633.3% |
| Current assets | 29/58 | €100,354 | €56,361 | -€43,993 | -43.8% |
| Amounts receivable within one year | 40/41 | €10,576 | €18,743 | +€8,167 | +77.2% |
| Trade receivables | 40 | €783 | €9,769 | +€8,986 | +1147.9% |
| Other amounts receivable | 41 | €9,793 | €8,974 | -€819 | -8.4% |
| Cash at bank and in hand | 54/58 | €89,081 | €33,473 | -€55,608 | -62.4% |
| Deferred charges and accrued income | 490/1 | €696 | €4,145 | +€3,448 | +495.3% |
| Total equity and liabilities | 10/49 | €101,372 | €106,658 | +€5,286 | +5.2% |
| Equity | 10/15 | €4,606 | €5,108 | +€502 | +10.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €606 | €1,108 | +€502 | +82.8% |
| Distributable reserves | 133 | €606 | €1,108 | +€502 | +82.8% |
| Amounts payable | 17/49 | €96,766 | €101,550 | +€4,784 | +4.9% |
| Amounts payable within one year | 42/48 | €96,766 | €101,550 | +€4,784 | +4.9% |
| Trade debts | 44 | €132 | - | -€132 | |
| Suppliers | 440/4 | €132 | - | -€132 | |
| Taxes, remuneration and social security | 45 | €1,184 | €2,550 | +€1,366 | +115.4% |
| Taxes | 450/3 | €1,184 | €2,550 | +€1,366 | +115.4% |
| Other amounts payable | 47/48 | €95,450 | €99,000 | +€3,550 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €2,825 | +€1,889 | +201.8% |
| Other operating charges | 640/8 | €384 | €527 | +€143 | +37.2% |
| Gross operating margin | 9900 | €26,970 | €130,061 | +€103,091 | +382.2% |
| Operating profit (loss) | 9901 | €25,650 | €126,708 | +€101,059 | +394.0% |
| Financial income | 75/76B | €4 | €43 | +€40 | +1030.5% |
| Recurring financial income | 75 | €4 | €43 | +€40 | +1030.5% |
| Financial charges | 65/66B | €138 | €137 | -€2 | -1.1% |
| Recurring financial charges | 65 | €138 | €137 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €25,515 | €126,615 | +€101,100 | +396.2% |
| Income taxes | 67/77 | €6,592 | €27,113 | +€20,522 | +311.3% |
| Profit (loss) for the period | 9904 | €18,924 | €99,502 | +€80,578 | +425.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,924 | €99,502 | +€80,578 | +425.8% |
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 30 September 2026 via checked.be.