Digifast: 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.
Digifast
Largest movements
- Receivables within one year +€162,291
up €162,291 (+469%), from €34,621 to €196,913
of which Other amounts receivable: +€151,481
- Receivables after one year -€120,000
down €120,000 (-100%), from €120,000 to €0
- Cash +€54,788
up €54,788 (+35.4%), from €154,957 to €209,746
mainly Receivables after one year (+€120,000) and Net result for the year (+€91,250)
- Tangible fixed assets -€10,910
down €10,910 (-7.0%), from €156,813 to €145,903
of which Land and buildings: -€6,983
- Reserves +€72,589
up €72,589 (+25.0%), from €290,117 to €362,706
- Trade debts +€25,625
up €25,625 (+735%), from €3,488 to €29,113
- Debts after one year -€12,505
down €12,505 (-9.5%), from €131,790 to €119,284
- Gross operating margin -€16,577
down €16,577 (-7.0%), from €235,876 to €219,300
- Staff costs +€7,322
up €7,322 (+11.2%), from €65,318 to €72,639
- Depreciation -€4,925
down €4,925 (-30.5%), from €16,123 to €11,198
- Taxes +€4,870
up €4,870 (+14.2%), from €34,190 to €39,060
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,622 | €558,264 | +€88,643 | +18.9% |
| Fixed assets | 21/28 | €156,943 | €145,903 | -€11,040 | -7.0% |
| Tangible fixed assets | 22/27 | €156,813 | €145,903 | -€10,910 | -7.0% |
| Land and buildings | 22 | €150,441 | €143,458 | -€6,983 | -4.6% |
| Plant, machinery and equipment | 23 | €2,632 | €1,167 | -€1,464 | -55.6% |
| Furniture and vehicles | 24 | €3,740 | €1,278 | -€2,462 | -65.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €130 | €0 | -€130 | -100% |
| Current assets | 29/58 | €312,679 | €412,361 | +€99,682 | +31.9% |
| Amounts receivable after more than one year | 29 | €120,000 | €0 | -€120,000 | -100% |
| Other amounts receivable | 291 | €120,000 | €0 | -€120,000 | -100% |
| Amounts receivable within one year | 40/41 | €34,621 | €196,913 | +€162,291 | +469% |
| Trade receivables | 40 | €31,945 | €42,756 | +€10,811 | +33.8% |
| Other amounts receivable | 41 | €2,676 | €154,157 | +€151,481 | +5,660% |
| Cash at bank and in hand | 54/58 | €154,957 | €209,746 | +€54,788 | +35.4% |
| Deferred charges and accrued income | 490/1 | €3,100 | €5,702 | +€2,602 | +83.9% |
| Total equity and liabilities | 10/49 | €469,622 | €558,264 | +€88,643 | +18.9% |
| Equity | 10/15 | €293,117 | €365,706 | +€72,589 | +24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €290,117 | €362,706 | +€72,589 | +25.0% |
| Distributable reserves | 133 | €290,117 | €362,706 | +€72,589 | +25.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €176,505 | €192,558 | +€16,053 | +9.1% |
| Amounts payable after more than one year | 17 | €131,790 | €119,284 | -€12,505 | -9.5% |
| Financial debts | 170/4 | €131,790 | €119,284 | -€12,505 | -9.5% |
| Amounts payable within one year | 42/48 | €44,715 | €73,274 | +€28,559 | +63.9% |
| Current portion of amounts payable after more than one year | 42 | €12,236 | €12,505 | +€269 | +2.2% |
| Financial debts | 43 | €42 | €46 | +€4 | +8.4% |
| Credit institutions | 430/8 | €42 | €46 | +€4 | +8.4% |
| Trade debts | 44 | €3,488 | €29,113 | +€25,625 | +735% |
| Suppliers | 440/4 | €3,488 | €29,113 | +€25,625 | +735% |
| Taxes, remuneration and social security | 45 | €27,970 | €30,847 | +€2,877 | +10.3% |
| Taxes | 450/3 | €19,593 | €21,303 | +€1,710 | +8.7% |
| Remuneration and social security | 454/9 | €8,377 | €9,544 | +€1,167 | +13.9% |
| Other amounts payable | 47/48 | €979 | €763 | -€216 | -22.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €573 | €0 | -€573 | -100% |
| Remuneration, social security and pensions | 62 | €65,318 | €72,639 | +€7,322 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,123 | €11,198 | -€4,925 | -30.5% |
| Other operating charges | 640/8 | €3,533 | €1,681 | -€1,852 | -52.4% |
| Non-recurring operating charges | 66A | €239 | €0 | -€239 | -100% |
| Gross operating margin | 9900 | €235,876 | €219,300 | -€16,577 | -7.0% |
| Operating profit (loss) | 9901 | €150,664 | €133,781 | -€16,882 | -11.2% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €3,952 | €3,472 | -€481 | -12.2% |
| Recurring financial charges | 65 | €3,952 | €3,472 | -€481 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €146,717 | €130,310 | -€16,407 | -11.2% |
| Income taxes | 67/77 | €34,190 | €39,060 | +€4,870 | +14.2% |
| Profit (loss) for the period | 9904 | €112,527 | €91,250 | -€21,277 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,527 | €91,250 | -€21,277 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.