DIGIFISC: 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.
DIGIFISC
Largest movements
- Receivables within one year +€14,604
up €14,604 (+15.2%), from €95,776 to €110,381
of which Trade receivables: +€22,712
- Cash +€2,056
up €2,056 (+11.6%), from €17,753 to €19,809
mainly Net result for the year (+€68,720) and Deferred charges and accrued income (+€555)
- Profit (loss) carried forward +€68,720
new in 2024: €68,720
- Other debts -€50,679
down €50,679 (-70.1%), from €72,296 to €21,617
- Trade debts -€1,935
down €1,935 (-4.9%), from €39,288 to €37,353
- Gross operating margin +€15,130
up €15,130 (+12.4%), from €121,603 to €136,733
- Staff costs +€12,353
up €12,353 (+39.8%), from €31,063 to €43,416
- Write-downs -€10,287
no longer reported in 2024 (was €10,287)
- Taxes +€2,545
up €2,545 (+12.5%), from €20,336 to €22,882
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.
Cash bridge derived
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 | €114,084 | €130,190 | +€16,105 | +14.1% |
| Current assets | 29/58 | €114,084 | €130,190 | +€16,105 | +14.1% |
| Amounts receivable within one year | 40/41 | €95,776 | €110,381 | +€14,604 | +15.2% |
| Trade receivables | 40 | €82,986 | €105,698 | +€22,712 | +27.4% |
| Other amounts receivable | 41 | €12,790 | €4,682 | -€8,108 | -63.4% |
| Cash at bank and in hand | 54/58 | €17,753 | €19,809 | +€2,056 | +11.6% |
| Deferred charges and accrued income | 490/1 | €555 | - | -€555 | |
| Total equity and liabilities | 10/49 | €114,084 | €130,190 | +€16,105 | +14.1% |
| Equity | 10/15 | €2,500 | €71,220 | +€68,720 | +2748.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €68,720 | +€68,720 | |
| Amounts payable | 17/49 | €111,584 | €58,970 | -€52,614 | -47.2% |
| Amounts payable within one year | 42/48 | €111,584 | €58,970 | -€52,614 | -47.2% |
| Trade debts | 44 | €39,288 | €37,353 | -€1,935 | -4.9% |
| Suppliers | 440/4 | €39,288 | €37,353 | -€1,935 | -4.9% |
| Other amounts payable | 47/48 | €72,296 | €21,617 | -€50,679 | -70.1% |
| Remuneration, social security and pensions | 62 | €31,063 | €43,416 | +€12,353 | +39.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,287 | - | -€10,287 | |
| Other operating charges | 640/8 | €384 | €372 | -€13 | -3.3% |
| Gross operating margin | 9900 | €121,603 | €136,733 | +€15,130 | +12.4% |
| Operating profit (loss) | 9901 | €79,869 | €92,946 | +€13,077 | +16.4% |
| Financial income | 75/76B | €182 | €394 | +€212 | +116.5% |
| Recurring financial income | 75 | €182 | €394 | +€212 | +116.5% |
| Financial charges | 65/66B | €1,449 | €1,738 | +€290 | +20.0% |
| Recurring financial charges | 65 | €1,449 | €1,738 | +€290 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €78,602 | €91,601 | +€12,999 | +16.5% |
| Income taxes | 67/77 | €20,336 | €22,882 | +€2,545 | +12.5% |
| Profit (loss) for the period | 9904 | €58,266 | €68,720 | +€10,454 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,266 | €68,720 | +€10,454 | +17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.