DIGILE: 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.
DIGILE
Largest movements
- Cash +€170,884
up €170,884 (+146%), from €116,926 to €287,810
mainly Net result for the year (+€100,534) and Accrued charges and deferred income (+€84,511)
- Receivables within one year -€38,540
down €38,540 (-45.4%), from €84,817 to €46,277
of which Trade receivables: -€28,800
- Deferred charges and accrued income +€20,183
up €20,183 (+819%), from €2,464 to €22,647
- Intangible fixed assets +€11,819
up €11,819 (+23.8%), from €49,711 to €61,530
- Accrued charges and deferred income +€84,511
up €84,511 (+110%), from €77,123 to €161,633
- Profit (loss) carried forward +€45,534
up €45,534 (+42.4%), from €107,418 to €152,952
- Other debts +€31,000
up €31,000 (+129%), from €24,000 to €55,000
- Tax, wage and social debts +€13,848
up €13,848 (+376%), from €3,679 to €17,528
- Trade debts -€10,548
down €10,548 (-31.6%), from €33,408 to €22,860
- Gross operating margin +€64,083
up €64,083 (+78.0%), from €82,105 to €146,188
- Taxes +€12,108
new in 2025: €12,108
- Depreciation +€2,635
up €2,635 (+8.4%), from €31,319 to €33,954
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.
Derived cash bridge
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 | €255,628 | €419,974 | +€164,345 | +64.3% |
| Fixed assets | 21/28 | €51,421 | €63,240 | +€11,819 | +23.0% |
| Intangible fixed assets | 21 | €49,711 | €61,530 | +€11,819 | +23.8% |
| Financial fixed assets | 28 | €1,710 | €1,710 | = | 0.0% |
| Current assets | 29/58 | €204,207 | €356,734 | +€152,527 | +74.7% |
| Amounts receivable within one year | 40/41 | €84,817 | €46,277 | -€38,540 | -45.4% |
| Trade receivables | 40 | €74,807 | €46,007 | -€28,800 | -38.5% |
| Other amounts receivable | 41 | €10,010 | €270 | -€9,740 | -97.3% |
| Cash at bank and in hand | 54/58 | €116,926 | €287,810 | +€170,884 | +146% |
| Deferred charges and accrued income | 490/1 | €2,464 | €22,647 | +€20,183 | +819% |
| Total equity and liabilities | 10/49 | €255,628 | €419,974 | +€164,345 | +64.3% |
| Equity | 10/15 | €117,418 | €162,952 | +€45,534 | +38.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,418 | €152,952 | +€45,534 | +42.4% |
| Amounts payable | 17/49 | €138,210 | €257,021 | +€118,811 | +86.0% |
| Amounts payable within one year | 42/48 | €61,087 | €95,388 | +€34,301 | +56.1% |
| Trade debts | 44 | €33,408 | €22,860 | -€10,548 | -31.6% |
| Suppliers | 440/4 | €33,408 | €22,860 | -€10,548 | -31.6% |
| Taxes, remuneration and social security | 45 | €3,679 | €17,528 | +€13,848 | +376% |
| Taxes | 450/3 | €3,679 | €17,528 | +€13,848 | +376% |
| Other amounts payable | 47/48 | €24,000 | €55,000 | +€31,000 | +129% |
| Accrued charges and deferred income | 492/3 | €77,123 | €161,633 | +€84,511 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,319 | €33,954 | +€2,635 | +8.4% |
| Other operating charges | 640/8 | €649 | €812 | +€164 | +25.2% |
| Gross operating margin | 9900 | €82,105 | €146,188 | +€64,083 | +78.0% |
| Operating profit (loss) | 9901 | €50,137 | €111,422 | +€61,284 | +122% |
| Financial income | 75/76B | €33 | €1,356 | +€1,323 | +4,035% |
| Recurring financial income | 75 | €33 | €1,356 | +€1,323 | +4,035% |
| Financial charges | 65/66B | €129 | €136 | +€7 | +5.4% |
| Recurring financial charges | 65 | €129 | €136 | +€7 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €50,041 | €112,642 | +€62,601 | +125% |
| Income taxes | 67/77 | - | €12,108 | +€12,108 | |
| Profit (loss) for the period | 9904 | €50,041 | €100,534 | +€50,493 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €50,041 | €100,534 | +€50,493 | +101% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.