DIGID PLANNING: 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.
DIGID PLANNING
Largest movements
- Receivables after one year -€2.3m
down €2.3m (-94.3%), from €2.5m to €139,882
- Cash +€827,539
up €827,539 (+1612.9%), from €51,309 to €878,848
mainly Receivables after one year (+€2.3m) and Investment in fixed assets (net) (+€197,112)
- Financial fixed assets -€197,112
no longer reported in 2025 (was €197,112)
- Deferred charges and accrued income -€180,000
no longer reported in 2025 (was €180,000)
- Receivables within one year -€81,709
down €81,709 (-99.8%), from €81,834 to €125
- Debts after one year -€2.0m
down €2.0m (-79.1%), from €2.6m to €541,174
- Profit (loss) carried forward +€124,022
up €124,022 (+44.2%), from €280,591 to €404,613
- Financial income -€13,462
down €13,462 (-7.3%), from €183,285 to €169,823
of which Financial income: -€16,350
- Taxes -€7,489
down €7,489 (-15.5%), from €48,209 to €40,720
- Other operating charges -€1,732
down €1,732 (-73.6%), from €2,351 to €620
- Gross operating margin -€500
down €500 (-14.1%), from -€3,550 to -€4,050
- Financial charges -€58
down €58 (-12.2%), from €470 to €413
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 | €2,971,367 | €1,018,855 | -€2.0m | -65.7% |
| Fixed assets | 21/28 | €197,112 | - | -€197,112 | |
| Financial fixed assets | 28 | €197,112 | - | -€197,112 | |
| Current assets | 29/58 | €2,774,255 | €1,018,855 | -€1.8m | -63.3% |
| Amounts receivable after more than one year | 29 | €2,461,112 | €139,882 | -€2.3m | -94.3% |
| Other amounts receivable | 291 | €2,461,112 | €139,882 | -€2.3m | -94.3% |
| Amounts receivable within one year | 40/41 | €81,834 | €125 | -€81,709 | -99.8% |
| Other amounts receivable | 41 | €81,834 | €125 | -€81,709 | -99.8% |
| Cash at bank and in hand | 54/58 | €51,309 | €878,848 | +€827,539 | +1612.9% |
| Deferred charges and accrued income | 490/1 | €180,000 | - | -€180,000 | |
| Total equity and liabilities | 10/49 | €2,971,367 | €1,018,855 | -€2.0m | -65.7% |
| Equity | 10/15 | €301,051 | €425,073 | +€124,022 | +41.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,591 | €404,613 | +€124,022 | +44.2% |
| Amounts payable | 17/49 | €2,670,316 | €593,782 | -€2.1m | -77.8% |
| Amounts payable after more than one year | 17 | €2,590,557 | €541,174 | -€2.0m | -79.1% |
| Financial debts | 170/4 | €2,590,557 | €541,174 | -€2.0m | -79.1% |
| Amounts payable within one year | 42/48 | €77,844 | €50,658 | -€27,186 | -34.9% |
| Trade debts | 44 | €1,522 | €929 | -€592 | -38.9% |
| Suppliers | 440/4 | €1,522 | €929 | -€592 | -38.9% |
| Taxes, remuneration and social security | 45 | €76,037 | €48,943 | -€27,094 | -35.6% |
| Taxes | 450/3 | €76,037 | €48,943 | -€27,094 | -35.6% |
| Other amounts payable | 47/48 | €286 | €786 | +€500 | +175.1% |
| Accrued charges and deferred income | 492/3 | €1,915 | €1,950 | +€35 | +1.8% |
| Other operating charges | 640/8 | €2,351 | €620 | -€1,732 | -73.6% |
| Gross operating margin | 9900 | -€3,550 | -€4,050 | -€500 | -14.1% |
| Operating profit (loss) | 9901 | -€5,901 | -€4,670 | +€1,232 | +20.9% |
| Financial income | 75/76B | €183,285 | €169,823 | -€13,462 | -7.3% |
| Recurring financial income | 75 | €183,285 | €166,935 | -€16,350 | -8.9% |
| Non-recurring financial income | 76B | - | €2,888 | +€2,888 | |
| Financial charges | 65/66B | €470 | €413 | -€58 | -12.2% |
| Recurring financial charges | 65 | €470 | €413 | -€58 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €176,914 | €164,741 | -€12,173 | -6.9% |
| Income taxes | 67/77 | €48,209 | €40,720 | -€7,489 | -15.5% |
| Profit (loss) for the period | 9904 | €128,705 | €124,022 | -€4,683 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €128,705 | €124,022 | -€4,683 | -3.6% |
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.