DIGICOR: 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.
DIGICOR
Largest movements
- Cash -€35,636
down €35,636 (-27.0%), from €132,101 to €96,465
mainly Investment in fixed assets (net) (-€33,780) and Tax, wage and social debts (-€8,987)
- Tangible fixed assets +€27,480
up €27,480 (+58.7%), from €46,790 to €74,270
of which Furniture and vehicles: +€28,942
- Receivables within one year +€4,219
up €4,219 (+36.0%), from €11,708 to €15,927
of which Other amounts receivable: +€3,979
- Other debts +€9,924
up €9,924 (+19.3%), from €51,302 to €61,226
- Tax, wage and social debts -€8,987
down €8,987 (-43.9%), from €20,465 to €11,479
- Reserves -€6,576
down €6,576 (-6.1%), from €108,460 to €101,884
- Gross operating margin -€46,004
down €46,004 (-96.8%), from €47,540 to €1,536
- Taxes -€13,110
down €13,110 (-97.0%), from €13,510 to €399
- Depreciation -€5,056
down €5,056 (-44.5%), from €11,356 to €6,300
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 | €191,798 | €189,014 | -€2,784 | -1.5% |
| Fixed assets | 21/28 | €46,790 | €74,270 | +€27,480 | +58.7% |
| Tangible fixed assets | 22/27 | €46,790 | €74,270 | +€27,480 | +58.7% |
| Land and buildings | 22 | €2,385 | €2,234 | -€151 | -6.3% |
| Plant, machinery and equipment | 23 | €24,196 | €22,885 | -€1,311 | -5.4% |
| Furniture and vehicles | 24 | €20,209 | €49,151 | +€28,942 | +143.2% |
| Current assets | 29/58 | €145,008 | €114,744 | -€30,264 | -20.9% |
| Amounts receivable within one year | 40/41 | €11,708 | €15,927 | +€4,219 | +36.0% |
| Trade receivables | 40 | €11,640 | €11,880 | +€240 | +2.1% |
| Other amounts receivable | 41 | €68 | €4,047 | +€3,979 | +5878.0% |
| Cash at bank and in hand | 54/58 | €132,101 | €96,465 | -€35,636 | -27.0% |
| Deferred charges and accrued income | 490/1 | €1,199 | €2,352 | +€1,153 | +96.2% |
| Total equity and liabilities | 10/49 | €191,798 | €189,014 | -€2,784 | -1.5% |
| Equity | 10/15 | €114,660 | €108,084 | -€6,576 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,460 | €101,884 | -€6,576 | -6.1% |
| Distributable reserves | 133 | €108,460 | €101,884 | -€6,576 | -6.1% |
| Amounts payable | 17/49 | €77,138 | €80,930 | +€3,791 | +4.9% |
| Amounts payable within one year | 42/48 | €77,138 | €80,930 | +€3,791 | +4.9% |
| Financial debts | 43 | €1,535 | €2,700 | +€1,164 | +75.9% |
| Credit institutions | 430/8 | €1,535 | €2,700 | +€1,164 | +75.9% |
| Trade debts | 44 | €3,835 | €5,525 | +€1,690 | +44.1% |
| Suppliers | 440/4 | €3,835 | €5,525 | +€1,690 | +44.1% |
| Taxes, remuneration and social security | 45 | €20,465 | €11,479 | -€8,987 | -43.9% |
| Taxes | 450/3 | €20,465 | €11,479 | -€8,987 | -43.9% |
| Other amounts payable | 47/48 | €51,302 | €61,226 | +€9,924 | +19.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,356 | €6,300 | -€5,056 | -44.5% |
| Other operating charges | 640/8 | €1,210 | €1,186 | -€24 | -2.0% |
| Gross operating margin | 9900 | €47,540 | €1,536 | -€46,004 | -96.8% |
| Operating profit (loss) | 9901 | €34,974 | -€5,951 | -€40,924 | |
| Financial income | 75/76B | €40 | €121 | +€81 | +201.3% |
| Recurring financial income | 75 | €40 | €121 | +€81 | +201.3% |
| Financial charges | 65/66B | €135 | €347 | +€211 | +156.3% |
| Recurring financial charges | 65 | €135 | €347 | +€211 | +156.3% |
| Profit (loss) for the period before taxes | 9903 | €34,879 | -€6,176 | -€41,055 | |
| Income taxes | 67/77 | €13,510 | €399 | -€13,110 | -97.0% |
| Profit (loss) for the period | 9904 | €21,369 | -€6,576 | -€27,945 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,369 | -€6,576 | -€27,945 |
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 5 October 2026 via checked.be.