DigiKOT: 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.
DigiKOT
Largest movements
- Financial fixed assets +€75,470
up €75,470 (+24.8%), from €304,184 to €379,654
- Tangible fixed assets -€20,652
down €20,652 (-61.0%), from €33,877 to €13,224
of which Furniture and vehicles: -€17,537
- Receivables within one year -€7,457
down €7,457 (-24.1%), from €30,984 to €23,527
of which Trade receivables: -€7,393
- Deferred charges and accrued income +€6,786
up €6,786 (+1344.4%), from €505 to €7,290
- Debts after one year +€116,607
up €116,607 (+66.0%), from €176,795 to €293,402
of which Financial debts: +€116,607
- Profit (loss) carried forward -€53,638
down €53,638, from €13,643 to -€39,995
- Tax, wage and social debts -€22,719
down €22,719 (-44.7%), from €50,856 to €28,137
of which Taxes: -€22,719
- Short-term financial debts +€6,441
up €6,441 (+1153.0%), from €559 to €7,000
- Accrued charges and deferred income +€6,037
new in 2025: €6,037
- Taxes -€13,004
down €13,004 (-97.6%), from €13,324 to €320
- Gross operating margin -€12,575
down €12,575 (-17.0%), from €73,860 to €61,285
- Write-downs -€3,988
down €3,988 (-93.7%), from €4,256 to €268
- Financial income -€3,723
down €3,723 (-100.0%), from €3,724 to €1
- Financial charges +€3,323
up €3,323 (+21.6%), from €15,377 to €18,701
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 | €369,802 | €424,157 | +€54,355 | +14.7% |
| Fixed assets | 21/28 | €338,061 | €392,878 | +€54,818 | +16.2% |
| Tangible fixed assets | 22/27 | €33,877 | €13,224 | -€20,652 | -61.0% |
| Plant, machinery and equipment | 23 | €8,149 | €5,034 | -€3,115 | -38.2% |
| Furniture and vehicles | 24 | €25,728 | €8,191 | -€17,537 | -68.2% |
| Financial fixed assets | 28 | €304,184 | €379,654 | +€75,470 | +24.8% |
| Current assets | 29/58 | €31,741 | €31,278 | -€463 | -1.5% |
| Stocks and contracts in progress | 3 | €155 | €0 | -€155 | -100.0% |
| Stocks | 30/36 | €155 | €0 | -€155 | -100.0% |
| Amounts receivable within one year | 40/41 | €30,984 | €23,527 | -€7,457 | -24.1% |
| Trade receivables | 40 | €30,857 | €23,465 | -€7,393 | -24.0% |
| Other amounts receivable | 41 | €126 | €63 | -€64 | -50.6% |
| Cash at bank and in hand | 54/58 | €98 | €461 | +€363 | +371.0% |
| Deferred charges and accrued income | 490/1 | €505 | €7,290 | +€6,786 | +1344.4% |
| Total equity and liabilities | 10/49 | €369,802 | €424,157 | +€54,355 | +14.7% |
| Equity | 10/15 | €89,478 | €35,840 | -€53,638 | -59.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,235 | €57,235 | = | 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% |
| Distributable reserves | 133 | €55,375 | €55,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,643 | -€39,995 | -€53,638 | |
| Amounts payable | 17/49 | €280,324 | €388,317 | +€107,993 | +38.5% |
| Amounts payable after more than one year | 17 | €176,795 | €293,402 | +€116,607 | +66.0% |
| Financial debts | 170/4 | €91,795 | €208,402 | +€116,607 | +127.0% |
| Other amounts payable | 178/9 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,529 | €88,877 | -€14,652 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €36,520 | €34,005 | -€2,514 | -6.9% |
| Financial debts | 43 | €559 | €7,000 | +€6,441 | +1153.0% |
| Credit institutions | 430/8 | €559 | €7,000 | +€6,441 | +1153.0% |
| Trade debts | 44 | €8,386 | €10,145 | +€1,759 | +21.0% |
| Suppliers | 440/4 | €8,386 | €10,145 | +€1,759 | +21.0% |
| Taxes, remuneration and social security | 45 | €50,856 | €28,137 | -€22,719 | -44.7% |
| Taxes | 450/3 | €50,856 | €28,137 | -€22,719 | -44.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,209 | €9,590 | +€2,381 | +33.0% |
| Accrued charges and deferred income | 492/3 | - | €6,037 | +€6,037 | |
| Remuneration, social security and pensions | 62 | €667 | - | -€667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,874 | €20,528 | -€1,347 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,256 | €268 | -€3,988 | -93.7% |
| Other operating charges | 640/8 | €387 | €107 | -€280 | -72.3% |
| Non-recurring operating charges | 66A | - | €75,000 | +€75,000 | |
| Gross operating margin | 9900 | €73,860 | €61,285 | -€12,575 | -17.0% |
| Operating profit (loss) | 9901 | €46,675 | -€34,618 | -€81,293 | |
| Financial income | 75/76B | €3,724 | €1 | -€3,723 | -100.0% |
| Recurring financial income | 75 | €3,724 | €1 | -€3,723 | -100.0% |
| Financial charges | 65/66B | €15,377 | €18,701 | +€3,323 | +21.6% |
| Recurring financial charges | 65 | €15,377 | €18,701 | +€3,323 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €35,022 | -€53,317 | -€88,340 | |
| Income taxes | 67/77 | €13,324 | €320 | -€13,004 | -97.6% |
| Profit (loss) for the period | 9904 | €21,698 | -€53,638 | -€75,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,698 | -€53,638 | -€75,336 |
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 8 October 2026 via checked.be.