DIGIGRAF: 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.
DIGIGRAF
Largest movements
- Cash +€56,477
up €56,477 (+8085.4%), from €699 to €57,176
mainly Other debts (+€133,415) and Trade debts (+€19,117)
- Tangible fixed assets +€49,789
up €49,789 (+2795.8%), from €1,781 to €51,569
- Receivables within one year +€4,055
up €4,055 (+23.2%), from €17,487 to €21,542
of which Trade receivables: +€8,842
- Financial fixed assets +€1,652
up €1,652 (+22.1%), from €7,472 to €9,124
- Other debts +€133,415
up €133,415 (+1462.9%), from €9,120 to €142,535
- Tax, wage and social debts -€31,356
down €31,356 (-90.4%), from €34,685 to €3,328
- Trade debts +€19,117
up €19,117 (+104.2%), from €18,348 to €37,465
- Profit (loss) carried forward -€9,077
down €9,077 (-19.5%), from -€46,642 to -€55,719
- Taxes -€46,593
down €46,593, from €31,213 to -€15,380
- Gross operating margin +€17,251
up €17,251 (+54.2%), from -€31,855 to -€14,603
- Depreciation +€2,648
up €2,648 (+94.1%), from €2,813 to €5,461
- Other operating charges +€2,080
up €2,080 (+157.0%), from €1,325 to €3,405
- Financial income -€473
down €473 (-90.0%), from €525 to €52
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 | €27,547 | €139,479 | +€111,932 | +406.3% |
| Fixed assets | 21/28 | €9,253 | €60,693 | +€51,440 | +555.9% |
| Tangible fixed assets | 22/27 | €1,781 | €51,569 | +€49,789 | +2795.8% |
| Furniture and vehicles | 24 | €1,781 | €51,569 | +€49,789 | +2795.8% |
| Financial fixed assets | 28 | €7,472 | €9,124 | +€1,652 | +22.1% |
| Current assets | 29/58 | €18,294 | €78,786 | +€60,492 | +330.7% |
| Amounts receivable within one year | 40/41 | €17,487 | €21,542 | +€4,055 | +23.2% |
| Trade receivables | 40 | €9,771 | €18,613 | +€8,842 | +90.5% |
| Other amounts receivable | 41 | €7,716 | €2,928 | -€4,787 | -62.0% |
| Cash at bank and in hand | 54/58 | €699 | €57,176 | +€56,477 | +8085.4% |
| Deferred charges and accrued income | 490/1 | €109 | €69 | -€40 | -36.9% |
| Total equity and liabilities | 10/49 | €27,547 | €139,479 | +€111,932 | +406.3% |
| Equity | 10/15 | -€38,584 | -€47,661 | -€9,077 | -23.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,642 | -€55,719 | -€9,077 | -19.5% |
| Amounts payable | 17/49 | €66,131 | €187,140 | +€121,009 | +183.0% |
| Amounts payable within one year | 42/48 | €62,152 | €183,344 | +€121,191 | +195.0% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €18,348 | €37,465 | +€19,117 | +104.2% |
| Suppliers | 440/4 | €18,348 | €37,465 | +€19,117 | +104.2% |
| Taxes, remuneration and social security | 45 | €34,685 | €3,328 | -€31,356 | -90.4% |
| Taxes | 450/3 | €34,685 | €3,328 | -€31,356 | -90.4% |
| Other amounts payable | 47/48 | €9,120 | €142,535 | +€133,415 | +1462.9% |
| Accrued charges and deferred income | 492/3 | €3,979 | €3,797 | -€182 | -4.6% |
| Non-recurring operating income | 76A | - | €1,183 | +€1,183 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,813 | €5,461 | +€2,648 | +94.1% |
| Other operating charges | 640/8 | €1,325 | €3,405 | +€2,080 | +157.0% |
| Non-recurring operating charges | 66A | €425 | €0 | -€425 | -100.0% |
| Gross operating margin | 9900 | -€31,855 | -€14,603 | +€17,251 | +54.2% |
| Operating profit (loss) | 9901 | -€36,418 | -€23,470 | +€12,948 | +35.6% |
| Financial income | 75/76B | €525 | €52 | -€473 | -90.0% |
| Recurring financial income | 75 | €525 | €52 | -€473 | -90.0% |
| Financial charges | 65/66B | €895 | €1,039 | +€144 | +16.1% |
| Recurring financial charges | 65 | €895 | €1,039 | +€144 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,788 | -€24,457 | +€12,331 | +33.5% |
| Income taxes | 67/77 | €31,213 | -€15,380 | -€46,593 | |
| Profit (loss) for the period | 9904 | -€68,001 | -€9,077 | +€58,924 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,001 | -€9,077 | +€58,924 | +86.7% |
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.