DIGIM: 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.
DIGIM
Largest movements
- Receivables within one year -€96,350
down €96,350 (-53.8%), from €179,100 to €82,750
of which Other amounts receivable: -€100,850
- Tangible fixed assets -€88,867
down €88,867 (-9.5%), from €933,925 to €845,058
- Debts after one year -€226,608
down €226,608 (-26.1%), from €867,312 to €640,703
- Profit (loss) carried forward +€71,190
up €71,190 (+790.0%), from €9,011 to €80,201
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Gross operating margin -€34,725
down €34,725 (-13.4%), from €258,772 to €224,047
- Financial charges -€3,079
down €3,079 (-11.7%), from €26,220 to €23,141
- Taxes -€2,870
down €2,870 (-9.0%), from €32,057 to €29,187
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 | €1,349,816 | €1,161,470 | -€188,346 | -14.0% |
| Fixed assets | 21/28 | €1,158,825 | €1,069,958 | -€88,867 | -7.7% |
| Tangible fixed assets | 22/27 | €933,925 | €845,058 | -€88,867 | -9.5% |
| Land and buildings | 22 | €933,925 | €845,058 | -€88,867 | -9.5% |
| Financial fixed assets | 28 | €224,900 | €224,900 | = | 0.0% |
| Current assets | 29/58 | €190,991 | €91,512 | -€99,479 | -52.1% |
| Amounts receivable within one year | 40/41 | €179,100 | €82,750 | -€96,350 | -53.8% |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Other amounts receivable | 41 | €179,100 | €78,250 | -€100,850 | -56.3% |
| Cash at bank and in hand | 54/58 | €11,891 | €8,762 | -€3,129 | -26.3% |
| Total equity and liabilities | 10/49 | €1,349,816 | €1,161,470 | -€188,346 | -14.0% |
| Equity | 10/15 | €384,317 | €455,507 | +€71,190 | +18.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €320,305 | €320,305 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,011 | €80,201 | +€71,190 | +790.0% |
| Amounts payable | 17/49 | €965,499 | €705,963 | -€259,536 | -26.9% |
| Amounts payable after more than one year | 17 | €867,312 | €640,703 | -€226,608 | -26.1% |
| Financial debts | 170/4 | €867,312 | €640,703 | -€226,608 | -26.1% |
| Amounts payable within one year | 42/48 | €96,651 | €63,922 | -€32,729 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €52,800 | €55,243 | +€2,443 | +4.6% |
| Financial debts | 43 | €4,293 | €4,492 | +€199 | +4.6% |
| Credit institutions | 430/8 | €4,293 | €4,492 | +€199 | +4.6% |
| Taxes, remuneration and social security | 45 | €14,557 | €4,187 | -€10,370 | -71.2% |
| Taxes | 450/3 | €14,557 | €4,187 | -€10,370 | -71.2% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Accrued charges and deferred income | 492/3 | €1,537 | €1,338 | -€199 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,867 | €88,867 | = | 0.0% |
| Other operating charges | 640/8 | €12,814 | €12,951 | +€137 | +1.1% |
| Gross operating margin | 9900 | €258,772 | €224,047 | -€34,725 | -13.4% |
| Operating profit (loss) | 9901 | €157,091 | €122,229 | -€34,862 | -22.2% |
| Financial income | 75/76B | €2,177 | €1,289 | -€888 | -40.8% |
| Recurring financial income | 75 | €2,177 | €1,289 | -€888 | -40.8% |
| Financial charges | 65/66B | €26,220 | €23,141 | -€3,079 | -11.7% |
| Recurring financial charges | 65 | €26,220 | €23,141 | -€3,079 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €133,048 | €100,377 | -€32,671 | -24.6% |
| Income taxes | 67/77 | €32,057 | €29,187 | -€2,870 | -9.0% |
| Profit (loss) for the period | 9904 | €100,991 | €71,190 | -€29,801 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,991 | €71,190 | -€29,801 | -29.5% |
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 29 September 2026 via checked.be.