DIGICONCEPT: 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.
DIGICONCEPT
Largest movements
- Tangible fixed assets +€37,744
up €37,744 (+59.4%), from €63,522 to €101,266
of which Land and buildings: +€37,744
- Cash -€30,085
down €30,085 (-6.8%), from €441,779 to €411,694
mainly Investment in fixed assets (net) (-€48,600) and Other debts (-€3,649)
- Reserves +€9,914
up €9,914 (+2.5%), from €390,278 to €400,192
of which Distributable reserves: +€9,914
- Gross operating margin +€17,173
up €17,173 (+97.4%), from €17,635 to €34,808
- Depreciation +€7,091
up €7,091 (+188.3%), from €3,765 to €10,856
- Taxes +€2,269
up €2,269 (+82.6%), from €2,747 to €5,016
- Financial charges +€721
up €721 (+49.8%), from €1,449 to €2,170
- Other operating charges +€501
up €501 (+6.6%), from €7,558 to €8,059
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 | €897,667 | €903,037 | +€5,370 | +0.6% |
| Fixed assets | 21/28 | €63,522 | €101,266 | +€37,744 | +59.4% |
| Tangible fixed assets | 22/27 | €63,522 | €101,266 | +€37,744 | +59.4% |
| Land and buildings | 22 | €51,613 | €89,357 | +€37,744 | +73.1% |
| Plant, machinery and equipment | 23 | €11,909 | €11,909 | = | 0.0% |
| Current assets | 29/58 | €834,145 | €801,771 | -€32,374 | -3.9% |
| Amounts receivable within one year | 40/41 | €3,107 | - | -€3,107 | |
| Trade receivables | 40 | €3,107 | - | -€3,107 | |
| Current investments | 50/53 | €386,612 | €387,450 | +€838 | +0.2% |
| Cash at bank and in hand | 54/58 | €441,779 | €411,694 | -€30,085 | -6.8% |
| Deferred charges and accrued income | 490/1 | €2,647 | €2,627 | -€20 | -0.8% |
| Total equity and liabilities | 10/49 | €897,667 | €903,037 | +€5,370 | +0.6% |
| Equity | 10/15 | €515,278 | €525,192 | +€9,914 | +1.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €390,278 | €400,192 | +€9,914 | +2.5% |
| Non-distributable reserves | 130/1 | €17,097 | €17,097 | = | 0.0% |
| Legal reserve | 130 | €17,097 | €17,097 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,825 | €2,825 | = | 0.0% |
| Distributable reserves | 133 | €370,356 | €380,270 | +€9,914 | +2.7% |
| Amounts payable | 17/49 | €382,389 | €377,845 | -€4,544 | -1.2% |
| Amounts payable after more than one year | 17 | €360,000 | €360,000 | = | 0.0% |
| Other amounts payable | 178/9 | €360,000 | €360,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,289 | €17,845 | -€1,444 | -7.5% |
| Trade debts | 44 | €3,649 | €2,760 | -€889 | -24.4% |
| Suppliers | 440/4 | €3,649 | €2,760 | -€889 | -24.4% |
| Taxes, remuneration and social security | 45 | €3,069 | €6,163 | +€3,094 | +100.8% |
| Taxes | 450/3 | €3,069 | €6,163 | +€3,094 | +100.8% |
| Other amounts payable | 47/48 | €12,571 | €8,922 | -€3,649 | -29.0% |
| Accrued charges and deferred income | 492/3 | €3,100 | - | -€3,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,765 | €10,856 | +€7,091 | +188.3% |
| Other operating charges | 640/8 | €7,558 | €8,059 | +€501 | +6.6% |
| Gross operating margin | 9900 | €17,635 | €34,808 | +€17,173 | +97.4% |
| Operating profit (loss) | 9901 | €6,312 | €15,893 | +€9,581 | +151.8% |
| Financial income | 75/76B | €1,356 | €1,207 | -€149 | -11.0% |
| Recurring financial income | 75 | €1,356 | €1,207 | -€149 | -11.0% |
| Financial charges | 65/66B | €1,449 | €2,170 | +€721 | +49.8% |
| Recurring financial charges | 65 | €1,449 | €2,170 | +€721 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €6,219 | €14,930 | +€8,711 | +140.1% |
| Income taxes | 67/77 | €2,747 | €5,016 | +€2,269 | +82.6% |
| Profit (loss) for the period | 9904 | €3,472 | €9,914 | +€6,442 | +185.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,472 | €9,914 | +€6,442 | +185.5% |
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 6 October 2026 via checked.be.