DIGIMENT: 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.
DIGIMENT
Largest movements
- Receivables within one year +€13,571
up €13,571 (+33.5%), from €40,453 to €54,024
of which Other amounts receivable: +€12,582
- Cash +€2,111
up €2,111 (+35.2%), from €5,994 to €8,104
mainly Net result for the year (+€24,003) and Other debts (+€3,596)
- Reserves +€24,003
up €24,003 (+29.3%), from €81,957 to €105,960
of which Distributable reserves: +€25,049
- Debts after one year -€13,385
no longer reported in 2025 (was €13,385)
- Other debts +€3,596
up €3,596 (+10.0%), from €35,900 to €39,496
- Tax, wage and social debts -€1,949
down €1,949 (-11.2%), from €17,422 to €15,473
of which Taxes: -€2,334
- Gross operating margin +€5,757
up €5,757 (+18.9%), from €30,536 to €36,293
- Taxes -€1,476
down €1,476 (-14.1%), from €10,502 to €9,025
- Depreciation -€734
down €734 (-43.3%), from €1,694 to €960
- Financial charges +€729
up €729 (+221.3%), from €329 to €1,058
- Other operating charges -€551
down €551 (-30.6%), from €1,797 to €1,247
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 | €172,407 | €187,128 | +€14,721 | +8.5% |
| Fixed assets | 21/28 | €960 | - | -€960 | |
| Tangible fixed assets | 22/27 | €960 | - | -€960 | |
| Plant, machinery and equipment | 23 | €960 | - | -€960 | |
| Current assets | 29/58 | €171,447 | €187,128 | +€15,681 | +9.1% |
| Amounts receivable within one year | 40/41 | €40,453 | €54,024 | +€13,571 | +33.5% |
| Trade receivables | 40 | €15,952 | €16,940 | +€988 | +6.2% |
| Other amounts receivable | 41 | €24,502 | €37,084 | +€12,582 | +51.4% |
| Current investments | 50/53 | €125,000 | €125,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,994 | €8,104 | +€2,111 | +35.2% |
| Total equity and liabilities | 10/49 | €172,407 | €187,128 | +€14,721 | +8.5% |
| Equity | 10/15 | €82,957 | €106,960 | +€24,003 | +28.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €81,957 | €105,960 | +€24,003 | +29.3% |
| Non-distributable reserves | 130/1 | €1,046 | - | -€1,046 | |
| Reserves not available under the articles | 1311 | €1,046 | - | -€1,046 | |
| Distributable reserves | 133 | €80,911 | €105,960 | +€25,049 | +31.0% |
| Amounts payable | 17/49 | €89,450 | €80,168 | -€9,281 | -10.4% |
| Amounts payable after more than one year | 17 | €13,385 | - | -€13,385 | |
| Financial debts | 170/4 | €13,385 | - | -€13,385 | |
| Amounts payable within one year | 42/48 | €76,065 | €80,168 | +€4,103 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €20,113 | €19,664 | -€449 | -2.2% |
| Financial debts | 43 | - | €1,750 | +€1,750 | |
| Credit institutions | 430/8 | - | €1,750 | +€1,750 | |
| Trade debts | 44 | €2,630 | €3,785 | +€1,155 | +43.9% |
| Suppliers | 440/4 | €2,630 | €3,785 | +€1,155 | +43.9% |
| Taxes, remuneration and social security | 45 | €17,422 | €15,473 | -€1,949 | -11.2% |
| Taxes | 450/3 | €12,114 | €9,780 | -€2,334 | -19.3% |
| Remuneration and social security | 454/9 | €5,308 | €5,693 | +€385 | +7.3% |
| Other amounts payable | 47/48 | €35,900 | €39,496 | +€3,596 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,694 | €960 | -€734 | -43.3% |
| Other operating charges | 640/8 | €1,797 | €1,247 | -€551 | -30.6% |
| Gross operating margin | 9900 | €30,536 | €36,293 | +€5,757 | +18.9% |
| Operating profit (loss) | 9901 | €27,045 | €34,086 | +€7,041 | +26.0% |
| Financial charges | 65/66B | €329 | €1,058 | +€729 | +221.3% |
| Recurring financial charges | 65 | €329 | €1,058 | +€729 | +221.3% |
| Profit (loss) for the period before taxes | 9903 | €26,716 | €33,028 | +€6,313 | +23.6% |
| Income taxes | 67/77 | €10,502 | €9,025 | -€1,476 | -14.1% |
| Profit (loss) for the period | 9904 | €16,214 | €24,003 | +€7,789 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,214 | €24,003 | +€7,789 | +48.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.