DIGIDENT: 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.
DIGIDENT
Largest movements
- Receivables within one year +€336,657
up €336,657 (+81.9%), from €411,048 to €747,705
of which Other amounts receivable: +€326,747
- Cash -€43,408
down €43,408 (-80.7%), from €53,772 to €10,364
mainly Receivables within one year (-€336,657) and Investment in fixed assets (net) (-€61,753)
- Tangible fixed assets +€28,624
up €28,624 (+18.0%), from €158,749 to €187,373
of which Leasing and similar rights: +€32,284
- Trade debts +€205,610
up €205,610 (+96.7%), from €212,592 to €418,202
- Profit (loss) carried forward +€78,023
up €78,023 (+133%), from €58,546 to €136,569
- Debts after one year +€26,374
new in 2025: €26,374
- Advances received +€18,611
up €18,611 (+133%), from €14,036 to €32,647
- Tax, wage and social debts -€18,254
down €18,254 (-24.5%), from €74,651 to €56,397
of which Taxes: -€20,872
- Gross operating margin +€57,676
up €57,676 (+22.3%), from €258,232 to €315,908
- Staff costs +€19,683
up €19,683 (+12.5%), from €157,558 to €177,241
- Depreciation +€11,077
up €11,077 (+58.3%), from €18,986 to €30,062
- Taxes +€6,372
up €6,372 (+30.2%), from €21,064 to €27,436
- Financial income +€3,731
up €3,731 (+241%), from €1,547 to €5,279
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.
Derived cash bridge
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 | €681,121 | €995,415 | +€314,294 | +46.1% |
| Fixed assets | 21/28 | €169,690 | €201,381 | +€31,691 | +18.7% |
| Intangible fixed assets | 21 | €10,881 | €13,947 | +€3,066 | +28.2% |
| Tangible fixed assets | 22/27 | €158,749 | €187,373 | +€28,624 | +18.0% |
| Plant, machinery and equipment | 23 | €157,347 | €151,912 | -€5,435 | -3.5% |
| Furniture and vehicles | 24 | - | €867 | +€867 | |
| Leasing and similar rights | 25 | - | €32,284 | +€32,284 | |
| Other tangible fixed assets | 26 | €1,401 | €2,310 | +€909 | +64.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €511,431 | €794,034 | +€282,603 | +55.3% |
| Stocks and contracts in progress | 3 | €40,692 | €33,020 | -€7,672 | -18.9% |
| Stocks | 30/36 | €32,209 | €33,020 | +€811 | +2.5% |
| Contracts in progress | 37 | €8,483 | €0 | -€8,483 | -100% |
| Amounts receivable within one year | 40/41 | €411,048 | €747,705 | +€336,657 | +81.9% |
| Trade receivables | 40 | €27,676 | €37,586 | +€9,910 | +35.8% |
| Other amounts receivable | 41 | €383,372 | €710,119 | +€326,747 | +85.2% |
| Cash at bank and in hand | 54/58 | €53,772 | €10,364 | -€43,408 | -80.7% |
| Deferred charges and accrued income | 490/1 | €5,919 | €2,945 | -€2,974 | -50.2% |
| Total equity and liabilities | 10/49 | €681,121 | €995,415 | +€314,294 | +46.1% |
| Equity | 10/15 | €368,528 | €446,551 | +€78,023 | +21.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €299,982 | €299,982 | = | 0.0% |
| Distributable reserves | 133 | €299,982 | €299,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,546 | €136,569 | +€78,023 | +133% |
| Amounts payable | 17/49 | €312,593 | €548,863 | +€236,271 | +75.6% |
| Amounts payable after more than one year | 17 | - | €26,374 | +€26,374 | |
| Financial debts | 170/4 | - | €26,374 | +€26,374 | |
| Amounts payable within one year | 42/48 | €301,279 | €513,023 | +€211,743 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,776 | +€5,776 | |
| Trade debts | 44 | €212,592 | €418,202 | +€205,610 | +96.7% |
| Suppliers | 440/4 | €212,592 | €418,202 | +€205,610 | +96.7% |
| Advances received on contracts in progress | 46 | €14,036 | €32,647 | +€18,611 | +133% |
| Taxes, remuneration and social security | 45 | €74,651 | €56,397 | -€18,254 | -24.5% |
| Taxes | 450/3 | €54,555 | €33,683 | -€20,872 | -38.3% |
| Remuneration and social security | 454/9 | €20,096 | €22,714 | +€2,618 | +13.0% |
| Accrued charges and deferred income | 492/3 | €11,313 | €9,467 | -€1,846 | -16.3% |
| Remuneration, social security and pensions | 62 | €157,558 | €177,241 | +€19,683 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,986 | €30,062 | +€11,077 | +58.3% |
| Other operating charges | 640/8 | €710 | €3,920 | +€3,210 | +452% |
| Gross operating margin | 9900 | €258,232 | €315,908 | +€57,676 | +22.3% |
| Operating profit (loss) | 9901 | €80,978 | €104,684 | +€23,707 | +29.3% |
| Financial income | 75/76B | €1,547 | €5,279 | +€3,731 | +241% |
| Recurring financial income | 75 | €1,547 | €5,279 | +€3,731 | +241% |
| Financial charges | 65/66B | €2,916 | €4,504 | +€1,588 | +54.5% |
| Recurring financial charges | 65 | €2,916 | €4,504 | +€1,588 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €79,610 | €105,459 | +€25,850 | +32.5% |
| Income taxes | 67/77 | €21,064 | €27,436 | +€6,372 | +30.2% |
| Profit (loss) for the period | 9904 | €58,546 | €78,023 | +€19,478 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,546 | €78,023 | +€19,478 | +33.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.