DIGINAV: 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.
DIGINAV
Largest movements
- Receivables within one year -€59,491
down €59,491 (-94.0%), from €63,292 to €3,801
of which Trade receivables: -€59,171
- Tangible fixed assets -€3,129
down €3,129 (-45.3%), from €6,914 to €3,785
- Deferred charges and accrued income -€1,518
down €1,518 (-80.4%), from €1,889 to €371
- Profit (loss) carried forward -€50,648
down €50,648 (-97.2%), from -€52,130 to -€102,778
- Tax, wage and social debts -€20,398
down €20,398 (-55.2%), from €36,949 to €16,551
of which Remuneration and social security: -€10,543
- Short-term financial debts +€16,479
up €16,479 (+34.6%), from €47,687 to €64,165
- Trade debts -€10,758
down €10,758 (-54.0%), from €19,940 to €9,182
- Other debts +€959
up €959, from €0 to €959
- Gross operating margin +€26,879
up €26,879 (+84.3%), from €31,903 to €58,783
- Staff costs +€18,206
up €18,206 (+23.1%), from €78,926 to €97,132
- Financial charges +€6,424
up €6,424 (+424%), from €1,514 to €7,938
- Other operating charges +€1,658
up €1,658 (+328%), from €505 to €2,163
- Taxes -€843
down €843, from €0 to -€843
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.
Derived cash bridge
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 | €75,607 | €11,472 | -€64,136 | -84.8% |
| Fixed assets | 21/28 | €10,426 | €7,297 | -€3,129 | -30.0% |
| Tangible fixed assets | 22/27 | €6,914 | €3,785 | -€3,129 | -45.3% |
| Furniture and vehicles | 24 | €6,914 | €3,785 | -€3,129 | -45.3% |
| Financial fixed assets | 28 | €3,512 | €3,512 | = | 0.0% |
| Current assets | 29/58 | €65,181 | €4,175 | -€61,006 | -93.6% |
| Amounts receivable within one year | 40/41 | €63,292 | €3,801 | -€59,491 | -94.0% |
| Trade receivables | 40 | €60,326 | €1,155 | -€59,171 | -98.1% |
| Other amounts receivable | 41 | €2,966 | €2,646 | -€320 | -10.8% |
| Cash at bank and in hand | 54/58 | €0 | €2 | +€2 | |
| Deferred charges and accrued income | 490/1 | €1,889 | €371 | -€1,518 | -80.4% |
| Total equity and liabilities | 10/49 | €75,607 | €11,472 | -€64,136 | -84.8% |
| Equity | 10/15 | -€28,969 | -€79,616 | -€50,648 | -175% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,161 | €18,161 | = | 0.0% |
| Distributable reserves | 133 | €18,161 | €18,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,130 | -€102,778 | -€50,648 | -97.2% |
| Amounts payable | 17/49 | €104,576 | €91,088 | -€13,488 | -12.9% |
| Amounts payable within one year | 42/48 | €104,576 | €91,088 | -€13,488 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | - | €232 | +€232 | |
| Financial debts | 43 | €47,687 | €64,165 | +€16,479 | +34.6% |
| Credit institutions | 430/8 | €47,687 | €64,165 | +€16,479 | +34.6% |
| Trade debts | 44 | €19,940 | €9,182 | -€10,758 | -54.0% |
| Suppliers | 440/4 | €19,940 | €9,182 | -€10,758 | -54.0% |
| Taxes, remuneration and social security | 45 | €36,949 | €16,551 | -€20,398 | -55.2% |
| Taxes | 450/3 | €17,506 | €7,650 | -€9,856 | -56.3% |
| Remuneration and social security | 454/9 | €19,443 | €8,901 | -€10,543 | -54.2% |
| Other amounts payable | 47/48 | €0 | €959 | +€959 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €78,926 | €97,132 | +€18,206 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,178 | €3,129 | -€49 | -1.5% |
| Other operating charges | 640/8 | €505 | €2,163 | +€1,658 | +328% |
| Gross operating margin | 9900 | €31,903 | €58,783 | +€26,879 | +84.3% |
| Operating profit (loss) | 9901 | -€50,706 | -€43,642 | +€7,064 | +13.9% |
| Financial income | 75/76B | €89 | €89 | -€0 | -0.1% |
| Recurring financial income | 75 | €89 | €89 | -€0 | -0.1% |
| Financial charges | 65/66B | €1,514 | €7,938 | +€6,424 | +424% |
| Recurring financial charges | 65 | €1,514 | €7,938 | +€6,424 | +424% |
| Profit (loss) for the period before taxes | 9903 | -€52,130 | -€51,491 | +€639 | +1.2% |
| Income taxes | 67/77 | €0 | -€843 | -€843 | |
| Profit (loss) for the period | 9904 | -€52,130 | -€50,648 | +€1,483 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,130 | -€50,648 | +€1,483 | +2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.