DIGIFIN: 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.
DIGIFIN
Largest movements
- Receivables within one year +€21,571
new in 2025: €21,571
- Receivables after one year -€10,067
down €10,067 (-9.5%), from €106,303 to €96,236
- Tangible fixed assets -€1,296
down €1,296 (-57.7%), from €2,244 to €949
of which Furniture and vehicles: -€826
- Tax, wage and social debts +€6,415
up €6,415 (+63.4%), from €10,122 to €16,537
- Profit (loss) carried forward +€5,237
up €5,237 (+5.6%), from €94,035 to €99,272
- Gross operating margin -€30,019
down €30,019 (-85.8%), from €35,006 to €4,987
- Taxes -€8,814
down €8,814 (-75.6%), from €11,665 to €2,851
- Financial income -€1,176
down €1,176 (-18.8%), from €6,253 to €5,078
- Depreciation -€857
down €857 (-39.8%), from €2,153 to €1,296
- Staff costs -€387
no longer reported in 2025 (was €387)
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 | €109,591 | €120,809 | +€11,218 | +10.2% |
| Fixed assets | 21/28 | €2,244 | €949 | -€1,296 | -57.7% |
| Tangible fixed assets | 22/27 | €2,244 | €949 | -€1,296 | -57.7% |
| Plant, machinery and equipment | 23 | €469 | €0 | -€469 | -100.0% |
| Furniture and vehicles | 24 | €1,775 | €949 | -€826 | -46.5% |
| Current assets | 29/58 | €107,346 | €119,860 | +€12,514 | +11.7% |
| Amounts receivable after more than one year | 29 | €106,303 | €96,236 | -€10,067 | -9.5% |
| Other amounts receivable | 291 | €106,303 | €96,236 | -€10,067 | -9.5% |
| Amounts receivable within one year | 40/41 | - | €21,571 | +€21,571 | |
| Trade receivables | 40 | - | €21,571 | +€21,571 | |
| Cash at bank and in hand | 54/58 | €1,043 | €1,407 | +€364 | +34.9% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €109,591 | €120,809 | +€11,218 | +10.2% |
| Equity | 10/15 | €99,035 | €104,272 | +€5,237 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,035 | €99,272 | +€5,237 | +5.6% |
| Amounts payable | 17/49 | €10,555 | €16,537 | +€5,981 | +56.7% |
| Amounts payable within one year | 42/48 | €10,555 | €16,537 | +€5,981 | +56.7% |
| Trade debts | 44 | €434 | €0 | -€434 | -100.0% |
| Suppliers | 440/4 | €434 | €0 | -€434 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,122 | €16,537 | +€6,415 | +63.4% |
| Taxes | 450/3 | €10,122 | €16,537 | +€6,415 | +63.4% |
| Remuneration, social security and pensions | 62 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,153 | €1,296 | -€857 | -39.8% |
| Other operating charges | 640/8 | €164 | €286 | +€122 | +74.4% |
| Gross operating margin | 9900 | €35,006 | €4,987 | -€30,019 | -85.8% |
| Operating profit (loss) | 9901 | €32,302 | €3,405 | -€28,896 | -89.5% |
| Financial income | 75/76B | €6,253 | €5,078 | -€1,176 | -18.8% |
| Recurring financial income | 75 | €6,253 | €5,078 | -€1,176 | -18.8% |
| Financial charges | 65/66B | €50 | €396 | +€346 | +698.5% |
| Recurring financial charges | 65 | €50 | €396 | +€346 | +698.5% |
| Profit (loss) for the period before taxes | 9903 | €38,505 | €8,087 | -€30,418 | -79.0% |
| Income taxes | 67/77 | €11,665 | €2,851 | -€8,814 | -75.6% |
| Profit (loss) for the period | 9904 | €26,840 | €5,237 | -€21,604 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,840 | €5,237 | -€21,604 | -80.5% |
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 3 October 2026 via checked.be.