DIGIMAR: 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.
DIGIMAR
Largest movements
- Cash +€4,771
up €4,771 (+202.5%), from €2,356 to €7,127
mainly Current portion of long-term debt (+€8,333) and Other debts (+€5,333)
- Tangible fixed assets -€3,758
down €3,758 (-22.3%), from €16,817 to €13,059
of which Furniture and vehicles: -€3,085
- Current portion of long-term debt +€8,333
up €8,333 (+35.6%), from €23,391 to €31,724
- Reserves -€7,817
down €7,817 (-18.9%), from €41,337 to €33,519
- Other debts +€5,333
new in 2024: €5,333
- Trade debts -€4,746
down €4,746 (-63.2%), from €7,508 to €2,762
- Gross operating margin +€26,217
up €26,217 (+225.8%), from €11,611 to €37,828
- Financial charges +€5,969
up €5,969 (+279.2%), from €2,138 to €8,107
- Taxes -€3,152
down €3,152 (-88.8%), from €3,548 to €396
- Depreciation +€623
up €623 (+16.2%), from €3,854 to €4,477
- Other operating charges -€516
down €516 (-47.2%), from €1,093 to €577
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,655 | €93,006 | +€351 | +0.4% |
| Fixed assets | 21/28 | €19,497 | €15,739 | -€3,758 | -19.3% |
| Tangible fixed assets | 22/27 | €16,817 | €13,059 | -€3,758 | -22.3% |
| Land and buildings | 22 | €374 | €307 | -€67 | -17.9% |
| Plant, machinery and equipment | 23 | €2,665 | €2,059 | -€606 | -22.7% |
| Furniture and vehicles | 24 | €13,778 | €10,693 | -€3,085 | -22.4% |
| Financial fixed assets | 28 | €2,680 | €2,680 | = | 0.0% |
| Current assets | 29/58 | €73,157 | €77,266 | +€4,109 | +5.6% |
| Amounts receivable within one year | 40/41 | €69,902 | €69,513 | -€390 | -0.6% |
| Trade receivables | 40 | - | €11,686 | +€11,686 | |
| Other amounts receivable | 41 | €69,902 | €57,827 | -€12,076 | -17.3% |
| Cash at bank and in hand | 54/58 | €2,356 | €7,127 | +€4,771 | +202.5% |
| Deferred charges and accrued income | 490/1 | €898 | €626 | -€272 | -30.3% |
| Total equity and liabilities | 10/49 | €92,655 | €93,006 | +€351 | +0.4% |
| Equity | 10/15 | €48,837 | €41,019 | -€7,817 | -16.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €41,337 | €33,519 | -€7,817 | -18.9% |
| Distributable reserves | 133 | €41,337 | €33,519 | -€7,817 | -18.9% |
| Amounts payable | 17/49 | €43,818 | €51,986 | +€8,168 | +18.6% |
| Amounts payable within one year | 42/48 | €43,818 | €51,986 | +€8,168 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €23,391 | €31,724 | +€8,333 | +35.6% |
| Trade debts | 44 | €7,508 | €2,762 | -€4,746 | -63.2% |
| Suppliers | 440/4 | €7,508 | €2,762 | -€4,746 | -63.2% |
| Taxes, remuneration and social security | 45 | €12,919 | €12,167 | -€752 | -5.8% |
| Taxes | 450/3 | €12,919 | €12,167 | -€752 | -5.8% |
| Other amounts payable | 47/48 | - | €5,333 | +€5,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,854 | €4,477 | +€623 | +16.2% |
| Other operating charges | 640/8 | €1,093 | €577 | -€516 | -47.2% |
| Non-recurring operating charges | 66A | €278 | €30,648 | +€30,370 | +10911.5% |
| Gross operating margin | 9900 | €11,611 | €37,828 | +€26,217 | +225.8% |
| Operating profit (loss) | 9901 | €6,385 | €2,125 | -€4,260 | -66.7% |
| Financial income | 75/76B | €3,862 | €3,894 | +€32 | +0.8% |
| Recurring financial income | 75 | €3,862 | €3,894 | +€32 | +0.8% |
| Financial charges | 65/66B | €2,138 | €8,107 | +€5,969 | +279.2% |
| Recurring financial charges | 65 | €2,138 | €8,107 | +€5,969 | +279.2% |
| Profit (loss) for the period before taxes | 9903 | €8,109 | -€2,088 | -€10,197 | |
| Income taxes | 67/77 | €3,548 | €396 | -€3,152 | -88.8% |
| Profit (loss) for the period | 9904 | €4,561 | -€2,484 | -€7,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,561 | -€2,484 | -€7,045 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.