DIGILON: 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.
DIGILON
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€85,926
down €85,926 (-35.5%), from €241,761 to €155,835
mainly Current investments (-€100,000) and Trade debts (-€842)
- Reserves +€12,200
up €12,200 (+5.3%), from €231,360 to €243,560
of which Distributable reserves: +€12,200
- Gross operating margin -€20,754
down €20,754 (-56.7%), from €36,596 to €15,841
- Taxes -€3,712
down €3,712 (-47.1%), from €7,885 to €4,173
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 | €257,682 | €271,666 | +€13,985 | +5.4% |
| Fixed assets | 21/28 | €5,442 | €5,442 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €5,442 | €5,442 | = | 0.0% |
| Current assets | 29/58 | €252,240 | €266,225 | +€13,985 | +5.5% |
| Amounts receivable within one year | 40/41 | €9,840 | €9,750 | -€89 | -0.9% |
| Trade receivables | 40 | €7,183 | €7,040 | -€142 | -2.0% |
| Other amounts receivable | 41 | €2,657 | €2,710 | +€53 | +2.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €241,761 | €155,835 | -€85,926 | -35.5% |
| Deferred charges and accrued income | 490/1 | €640 | €640 | = | 0.0% |
| Total equity and liabilities | 10/49 | €257,682 | €271,666 | +€13,985 | +5.4% |
| Equity | 10/15 | €243,773 | €256,042 | +€12,269 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €231,360 | €243,560 | +€12,200 | +5.3% |
| 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 | €229,500 | €241,700 | +€12,200 | +5.3% |
| Profit (loss) carried forward | 14 | €13 | €82 | +€69 | +525.9% |
| Amounts payable | 17/49 | €13,909 | €15,624 | +€1,716 | +12.3% |
| Amounts payable within one year | 42/48 | €13,909 | €14,669 | +€760 | +5.5% |
| Trade debts | 44 | €2,501 | €1,659 | -€842 | -33.7% |
| Suppliers | 440/4 | €2,501 | €1,659 | -€842 | -33.7% |
| Taxes, remuneration and social security | 45 | €4,499 | €5,019 | +€520 | +11.6% |
| Taxes | 450/3 | €4,499 | €5,019 | +€520 | +11.6% |
| Other amounts payable | 47/48 | €6,909 | €7,991 | +€1,082 | +15.7% |
| Accrued charges and deferred income | 492/3 | - | €955 | +€955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81 | €0 | -€81 | -100.0% |
| Other operating charges | 640/8 | €287 | €186 | -€101 | -35.1% |
| Gross operating margin | 9900 | €36,596 | €15,841 | -€20,754 | -56.7% |
| Operating profit (loss) | 9901 | €36,229 | €15,655 | -€20,573 | -56.8% |
| Financial income | 75/76B | €2,502 | €2,157 | -€345 | -13.8% |
| Recurring financial income | 75 | €2,502 | €2,157 | -€345 | -13.8% |
| Financial charges | 65/66B | €548 | €537 | -€11 | -2.0% |
| Recurring financial charges | 65 | €548 | €537 | -€11 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €38,183 | €17,275 | -€20,908 | -54.8% |
| Income taxes | 67/77 | €7,885 | €4,173 | -€3,712 | -47.1% |
| Profit (loss) for the period | 9904 | €30,298 | €13,102 | -€17,196 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,298 | €13,102 | -€17,196 | -56.8% |
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 7 October 2026 via checked.be.