DIGICONS: 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.
DIGICONS
Largest movements
- Cash +€83,243
up €83,243 (+43.9%), from €189,672 to €272,915
mainly Net result for the year (+€176,281) and Receivables within one year (+€64,999)
- Receivables within one year -€64,999
down €64,999 (-16.9%), from €385,705 to €320,705
of which Trade receivables: -€87,917
- Reserves +€180,000
up €180,000 (+26.3%), from €685,000 to €865,000
- Trade debts -€89,049
down €89,049 (-97.8%), from €91,080 to €2,031
- Debts after one year -€85,030
down €85,030 (-7.9%), from €1.1m to €989,536
- Gross operating margin -€164,005
down €164,005 (-34.0%), from €482,322 to €318,318
- Depreciation -€61,500
down €61,500 (-56.1%), from €109,596 to €48,097
- Taxes -€32,970
down €32,970 (-35.7%), from €92,403 to €59,434
- Financial charges +€19,161
up €19,161 (+221.4%), from €8,656 to €27,817
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 | €2,165,043 | €2,160,085 | -€4,958 | -0.2% |
| Fixed assets | 21/28 | €1,587,540 | €1,566,465 | -€21,075 | -1.3% |
| Tangible fixed assets | 22/27 | €1,587,540 | €1,566,465 | -€21,075 | -1.3% |
| Land and buildings | 22 | €1,577,047 | €1,559,988 | -€17,059 | -1.1% |
| Plant, machinery and equipment | 23 | €2,328 | €1,778 | -€550 | -23.6% |
| Furniture and vehicles | 24 | €8,164 | €4,699 | -€3,465 | -42.4% |
| Current assets | 29/58 | €577,503 | €593,620 | +€16,117 | +2.8% |
| Amounts receivable within one year | 40/41 | €385,705 | €320,705 | -€64,999 | -16.9% |
| Trade receivables | 40 | €300,371 | €212,454 | -€87,917 | -29.3% |
| Other amounts receivable | 41 | €85,334 | €108,251 | +€22,918 | +26.9% |
| Cash at bank and in hand | 54/58 | €189,672 | €272,915 | +€83,243 | +43.9% |
| Deferred charges and accrued income | 490/1 | €2,126 | €0 | -€2,126 | -100.0% |
| Total equity and liabilities | 10/49 | €2,165,043 | €2,160,085 | -€4,958 | -0.2% |
| Equity | 10/15 | €709,617 | €885,898 | +€176,281 | +24.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €685,000 | €865,000 | +€180,000 | +26.3% |
| Distributable reserves | 133 | €685,000 | €865,000 | +€180,000 | +26.3% |
| Profit (loss) carried forward | 14 | €4,617 | €898 | -€3,719 | -80.6% |
| Amounts payable | 17/49 | €1,455,426 | €1,274,187 | -€181,239 | -12.5% |
| Amounts payable after more than one year | 17 | €1,074,566 | €989,536 | -€85,030 | -7.9% |
| Financial debts | 170/4 | €1,074,566 | €989,536 | -€85,030 | -7.9% |
| Amounts payable within one year | 42/48 | €380,861 | €284,652 | -€96,209 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €83,325 | €85,030 | +€1,705 | +2.0% |
| Financial debts | 43 | €3,333 | €66 | -€3,267 | -98.0% |
| Credit institutions | 430/8 | €3,333 | €66 | -€3,267 | -98.0% |
| Trade debts | 44 | €91,080 | €2,031 | -€89,049 | -97.8% |
| Suppliers | 440/4 | €91,080 | €2,031 | -€89,049 | -97.8% |
| Advances received on contracts in progress | 46 | €147,976 | €147,976 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €52,544 | €49,549 | -€2,996 | -5.7% |
| Taxes | 450/3 | €49,924 | €46,929 | -€2,996 | -6.0% |
| Remuneration and social security | 454/9 | €2,620 | €2,620 | = | 0.0% |
| Other amounts payable | 47/48 | €2,602 | €0 | -€2,602 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,596 | €48,097 | -€61,500 | -56.1% |
| Other operating charges | 640/8 | €4,588 | €7,184 | +€2,597 | +56.6% |
| Gross operating margin | 9900 | €482,322 | €318,318 | -€164,005 | -34.0% |
| Operating profit (loss) | 9901 | €368,138 | €263,037 | -€105,102 | -28.5% |
| Financial income | 75/76B | €0 | €495 | +€495 | |
| Recurring financial income | 75 | €0 | €495 | +€495 | |
| Financial charges | 65/66B | €8,656 | €27,817 | +€19,161 | +221.4% |
| Recurring financial charges | 65 | €8,656 | €27,817 | +€19,161 | +221.4% |
| Profit (loss) for the period before taxes | 9903 | €359,483 | €235,715 | -€123,768 | -34.4% |
| Income taxes | 67/77 | €92,403 | €59,434 | -€32,970 | -35.7% |
| Profit (loss) for the period | 9904 | €267,079 | €176,281 | -€90,798 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €267,079 | €176,281 | -€90,798 | -34.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.