Digicofisc: 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.
Digicofisc
Largest movements
- Receivables within one year -€6,977
down €6,977 (-29.6%), from €23,559 to €16,582
of which Trade receivables: -€6,905
- Tangible fixed assets -€916
down €916 (-4.9%), from €18,667 to €17,751
of which Furniture and vehicles: -€756
- Cash -€779
down €779 (-3.0%), from €26,072 to €25,293
mainly Trade debts (-€40,838) and Investment in fixed assets (net) (-€5,071)
- Trade debts -€40,838
down €40,838 (-92.1%), from €44,349 to €3,511
- Profit (loss) carried forward +€23,666
up €23,666 (+370.4%), from €6,389 to €30,055
- Tax, wage and social debts +€8,844
up €8,844 (+169.9%), from €5,206 to €14,049
- Gross operating margin +€52,596
up €52,596 (+213.0%), from €24,694 to €77,290
- Staff costs +€38,170
new in 2025: €38,170
- Depreciation +€2,731
up €2,731 (+85.8%), from €3,181 to €5,912
- Taxes +€2,427
up €2,427 (+49.0%), from €4,956 to €7,383
- Write-downs +€791
new in 2025: €791
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 | €71,526 | €63,198 | -€8,328 | -11.6% |
| Fixed assets | 21/28 | €20,647 | €19,806 | -€841 | -4.1% |
| Tangible fixed assets | 22/27 | €18,667 | €17,751 | -€916 | -4.9% |
| Furniture and vehicles | 24 | €17,936 | €17,181 | -€756 | -4.2% |
| Other tangible fixed assets | 26 | €731 | €571 | -€160 | -21.9% |
| Financial fixed assets | 28 | €1,980 | €2,055 | +€75 | +3.8% |
| Current assets | 29/58 | €50,879 | €43,392 | -€7,488 | -14.7% |
| Amounts receivable within one year | 40/41 | €23,559 | €16,582 | -€6,977 | -29.6% |
| Trade receivables | 40 | €23,488 | €16,582 | -€6,905 | -29.4% |
| Other amounts receivable | 41 | €72 | - | -€72 | |
| Cash at bank and in hand | 54/58 | €26,072 | €25,293 | -€779 | -3.0% |
| Deferred charges and accrued income | 490/1 | €1,248 | €1,516 | +€268 | +21.5% |
| Total equity and liabilities | 10/49 | €71,526 | €63,198 | -€8,328 | -11.6% |
| Equity | 10/15 | €21,389 | €45,055 | +€23,666 | +110.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,389 | €30,055 | +€23,666 | +370.4% |
| Amounts payable | 17/49 | €50,138 | €18,143 | -€31,995 | -63.8% |
| Amounts payable within one year | 42/48 | €50,138 | €18,143 | -€31,995 | -63.8% |
| Trade debts | 44 | €44,349 | €3,511 | -€40,838 | -92.1% |
| Suppliers | 440/4 | €44,349 | €3,511 | -€40,838 | -92.1% |
| Taxes, remuneration and social security | 45 | €5,206 | €14,049 | +€8,844 | +169.9% |
| Taxes | 450/3 | €5,206 | €14,049 | +€8,844 | +169.9% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €38,170 | +€38,170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,181 | €5,912 | +€2,731 | +85.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €791 | +€791 | |
| Other operating charges | 640/8 | €63 | €692 | +€628 | +996.0% |
| Gross operating margin | 9900 | €24,694 | €77,290 | +€52,596 | +213.0% |
| Operating profit (loss) | 9901 | €21,450 | €31,725 | +€10,276 | +47.9% |
| Financial income | 75/76B | €928 | €708 | -€220 | -23.7% |
| Recurring financial income | 75 | €928 | €708 | -€220 | -23.7% |
| Financial charges | 65/66B | €201 | €552 | +€351 | +174.9% |
| Recurring financial charges | 65 | €201 | €552 | +€351 | +174.9% |
| Profit (loss) for the period before taxes | 9903 | €22,177 | €31,882 | +€9,705 | +43.8% |
| Income taxes | 67/77 | €4,956 | €7,383 | +€2,427 | +49.0% |
| Profit (loss) for the period | 9904 | €17,222 | €24,499 | +€7,278 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,222 | €24,499 | +€7,278 | +42.3% |
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 7 October 2026 via checked.be.