DIGINAM: 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.
DIGINAM
Largest movements
- Receivables within one year -€10,899
down €10,899 (-38.3%), from €28,446 to €17,547
of which Trade receivables: -€10,735
- Cash +€6,222
up €6,222 (+12.4%), from €50,355 to €56,578
mainly Net result for the year (+€46,121) and Receivables within one year (+€10,899)
- Tax, wage and social debts -€2,702
down €2,702 (-22.7%), from €11,887 to €9,185
of which Remuneration and social security: -€2,450
- Other debts -€1,601
down €1,601 (-3.2%), from €50,033 to €48,432
- Gross operating margin -€4,717
down €4,717 (-7.1%), from €65,992 to €61,275
- Taxes -€835
down €835 (-6.1%), from €13,593 to €12,758
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 | €81,986 | €76,933 | -€5,053 | -6.2% |
| Fixed assets | 21/28 | €2,600 | €2,294 | -€306 | -11.8% |
| Tangible fixed assets | 22/27 | €2,100 | €1,794 | -€306 | -14.6% |
| Furniture and vehicles | 24 | €2,100 | €1,794 | -€306 | -14.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €79,386 | €74,639 | -€4,748 | -6.0% |
| Amounts receivable within one year | 40/41 | €28,446 | €17,547 | -€10,899 | -38.3% |
| Trade receivables | 40 | €26,040 | €15,305 | -€10,735 | -41.2% |
| Other amounts receivable | 41 | €2,407 | €2,242 | -€165 | -6.8% |
| Cash at bank and in hand | 54/58 | €50,355 | €56,578 | +€6,222 | +12.4% |
| Deferred charges and accrued income | 490/1 | €585 | €515 | -€70 | -12.0% |
| Total equity and liabilities | 10/49 | €81,986 | €76,933 | -€5,053 | -6.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €63,386 | €58,333 | -€5,053 | -8.0% |
| Amounts payable within one year | 42/48 | €63,386 | €58,333 | -€5,053 | -8.0% |
| Trade debts | 44 | €1,467 | €717 | -€750 | -51.1% |
| Suppliers | 440/4 | €1,467 | €717 | -€750 | -51.1% |
| Taxes, remuneration and social security | 45 | €11,887 | €9,185 | -€2,702 | -22.7% |
| Taxes | 450/3 | €9,437 | €9,185 | -€252 | -2.7% |
| Remuneration and social security | 454/9 | €2,450 | - | -€2,450 | |
| Other amounts payable | 47/48 | €50,033 | €48,432 | -€1,601 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €1,271 | -€210 | -14.2% |
| Other operating charges | 640/8 | €777 | €802 | +€25 | +3.2% |
| Gross operating margin | 9900 | €65,992 | €61,275 | -€4,717 | -7.1% |
| Operating profit (loss) | 9901 | €63,733 | €59,201 | -€4,532 | -7.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €214 | €323 | +€109 | +51.3% |
| Recurring financial charges | 65 | €214 | €323 | +€109 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €63,520 | €58,879 | -€4,640 | -7.3% |
| Income taxes | 67/77 | €13,593 | €12,758 | -€835 | -6.1% |
| Profit (loss) for the period | 9904 | €49,926 | €46,121 | -€3,805 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,926 | €46,121 | -€3,805 | -7.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.