DIGINEERING: 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.
DIGINEERING
Largest movements
- Cash +€34,834
up €34,834 (+78.4%), from €44,444 to €79,277
mainly Net result for the year (+€36,765) and Other debts (+€35,342)
- Tangible fixed assets -€13,251
down €13,251 (-4.4%), from €297,809 to €284,558
of which Land and buildings: -€12,098
- Receivables within one year -€6,056
down €6,056 (-31.1%), from €19,473 to €13,417
of which Other amounts receivable: -€6,491
- Other debts +€35,342
up €35,342 (+661%), from €5,343 to €40,685
- Reserves +€28,395
up €28,395 (+68.5%), from €41,480 to €69,874
of which Distributable reserves: +€28,395
- Profit (loss) carried forward -€28,395
no longer reported in 2025 (was €28,395)
- Debts after one year -€12,487
down €12,487 (-5.1%), from €244,129 to €231,641
- Current portion of long-term debt -€9,685
down €9,685 (-38.5%), from €25,173 to €15,487
- Depreciation -€14,071
down €14,071 (-51.5%), from €27,321 to €13,251
- Taxes +€5,303
up €5,303 (+70.3%), from €7,542 to €12,845
- Gross operating margin -€806
down €806 (-1.1%), from €75,893 to €75,087
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 | €370,925 | €388,558 | +€17,633 | +4.8% |
| Fixed assets | 21/28 | €297,809 | €284,558 | -€13,251 | -4.4% |
| Tangible fixed assets | 22/27 | €297,809 | €284,558 | -€13,251 | -4.4% |
| Land and buildings | 22 | €293,869 | €281,770 | -€12,098 | -4.1% |
| Plant, machinery and equipment | 23 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €3,791 | €2,788 | -€1,003 | -26.5% |
| Current assets | 29/58 | €73,116 | €103,999 | +€30,883 | +42.2% |
| Amounts receivable within one year | 40/41 | €19,473 | €13,417 | -€6,056 | -31.1% |
| Trade receivables | 40 | €12,524 | €12,959 | +€436 | +3.5% |
| Other amounts receivable | 41 | €6,949 | €458 | -€6,491 | -93.4% |
| Cash at bank and in hand | 54/58 | €44,444 | €79,277 | +€34,834 | +78.4% |
| Deferred charges and accrued income | 490/1 | €9,200 | €11,305 | +€2,105 | +22.9% |
| Total equity and liabilities | 10/49 | €370,925 | €388,558 | +€17,633 | +4.8% |
| Equity | 10/15 | €88,474 | €88,474 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,480 | €69,874 | +€28,395 | +68.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,620 | €68,014 | +€28,395 | +71.7% |
| Profit (loss) carried forward | 14 | €28,395 | - | -€28,395 | |
| Amounts payable | 17/49 | €282,451 | €300,083 | +€17,633 | +6.2% |
| Amounts payable after more than one year | 17 | €244,129 | €231,641 | -€12,487 | -5.1% |
| Financial debts | 170/4 | €244,129 | €231,641 | -€12,487 | -5.1% |
| Amounts payable within one year | 42/48 | €38,322 | €68,442 | +€30,120 | +78.6% |
| Current portion of amounts payable after more than one year | 42 | €25,173 | €15,487 | -€9,685 | -38.5% |
| Trade debts | 44 | €2,620 | €3,034 | +€415 | +15.8% |
| Suppliers | 440/4 | €2,620 | €3,034 | +€415 | +15.8% |
| Taxes, remuneration and social security | 45 | €5,187 | €9,236 | +€4,049 | +78.0% |
| Taxes | 450/3 | €5,187 | €9,236 | +€4,049 | +78.0% |
| Other amounts payable | 47/48 | €5,343 | €40,685 | +€35,342 | +661% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,321 | €13,251 | -€14,071 | -51.5% |
| Other operating charges | 640/8 | €2,687 | €2,766 | +€79 | +2.9% |
| Gross operating margin | 9900 | €75,893 | €75,087 | -€806 | -1.1% |
| Operating profit (loss) | 9901 | €45,884 | €59,071 | +€13,187 | +28.7% |
| Financial charges | 65/66B | €9,947 | €9,460 | -€487 | -4.9% |
| Recurring financial charges | 65 | €9,947 | €9,460 | -€487 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €35,937 | €49,610 | +€13,674 | +38.0% |
| Income taxes | 67/77 | €7,542 | €12,845 | +€5,303 | +70.3% |
| Profit (loss) for the period | 9904 | €28,395 | €36,765 | +€8,371 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,395 | €36,765 | +€8,371 | +29.5% |
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.