DIGINESS HQ: 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.
DIGINESS HQ
Largest movements
- Tangible fixed assets +€7,051
up €7,051 (+96.3%), from €7,319 to €14,370
of which Plant, machinery and equipment: +€4,138
- Intangible fixed assets +€3,623
new in 2025: €3,623
- Deferred charges and accrued income -€2,577
no longer reported in 2025 (was €2,577)
- Financial fixed assets +€1,950
up €1,950 (+227%), from €858 to €2,808
- Receivables within one year +€679
up €679 (+1.6%), from €41,237 to €41,916
of which Other amounts receivable: +€19,989
- Trade debts +€18,258
up €18,258 (+221%), from €8,271 to €26,529
- Other debts +€18,000
up €18,000 (+128%), from €14,087 to €32,087
- Profit (loss) carried forward -€14,228
new in 2025: -€14,228
- Reserves -€8,880
no longer reported in 2025 (was €8,880)
- Tax, wage and social debts -€4,072
down €4,072 (-31.7%), from €12,861 to €8,789
of which Remuneration and social security: -€3,964
- Gross operating margin -€45,556
down €45,556, from €36,892 to -€8,664
- Staff costs -€12,512
down €12,512 (-66.6%), from €18,791 to €6,279
- Taxes -€6,760
down €6,760 (-91.5%), from €7,391 to €631
- Other operating charges +€3,250
new in 2025: €3,250
- Depreciation +€2,156
up €2,156 (+140%), from €1,544 to €3,700
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,991 | €62,717 | +€10,726 | +20.6% |
| Fixed assets | 21/28 | €8,177 | €20,801 | +€12,624 | +154% |
| Intangible fixed assets | 21 | - | €3,623 | +€3,623 | |
| Tangible fixed assets | 22/27 | €7,319 | €14,370 | +€7,051 | +96.3% |
| Plant, machinery and equipment | 23 | €594 | €4,732 | +€4,138 | +697% |
| Furniture and vehicles | 24 | €6,725 | €9,638 | +€2,913 | +43.3% |
| Financial fixed assets | 28 | €858 | €2,808 | +€1,950 | +227% |
| Current assets | 29/58 | €43,814 | €41,916 | -€1,899 | -4.3% |
| Amounts receivable within one year | 40/41 | €41,237 | €41,916 | +€679 | +1.6% |
| Trade receivables | 40 | €37,871 | €18,561 | -€19,310 | -51.0% |
| Other amounts receivable | 41 | €3,366 | €23,355 | +€19,989 | +594% |
| Deferred charges and accrued income | 490/1 | €2,577 | - | -€2,577 | |
| Total equity and liabilities | 10/49 | €51,991 | €62,717 | +€10,726 | +20.6% |
| Equity | 10/15 | €13,880 | -€9,228 | -€23,108 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,880 | - | -€8,880 | |
| Distributable reserves | 133 | €8,880 | - | -€8,880 | |
| Profit (loss) carried forward | 14 | - | -€14,228 | -€14,228 | |
| Amounts payable | 17/49 | €38,111 | €71,944 | +€33,833 | +88.8% |
| Amounts payable within one year | 42/48 | €38,111 | €71,545 | +€33,434 | +87.7% |
| Financial debts | 43 | €2,893 | €4,140 | +€1,248 | +43.1% |
| Credit institutions | 430/8 | €2,893 | €4,140 | +€1,248 | +43.1% |
| Trade debts | 44 | €8,271 | €26,529 | +€18,258 | +221% |
| Suppliers | 440/4 | €8,271 | €26,529 | +€18,258 | +221% |
| Taxes, remuneration and social security | 45 | €12,861 | €8,789 | -€4,072 | -31.7% |
| Taxes | 450/3 | €7,334 | €7,226 | -€108 | -1.5% |
| Remuneration and social security | 454/9 | €5,527 | €1,563 | -€3,964 | -71.7% |
| Other amounts payable | 47/48 | €14,087 | €32,087 | +€18,000 | +128% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €18,791 | €6,279 | -€12,512 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,544 | €3,700 | +€2,156 | +140% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €859 | +€859 | |
| Other operating charges | 640/8 | - | €3,250 | +€3,250 | |
| Gross operating margin | 9900 | €36,892 | -€8,664 | -€45,556 | |
| Operating profit (loss) | 9901 | €16,558 | -€22,751 | -€39,309 | |
| Financial income | 75/76B | €163 | €750 | +€587 | +361% |
| Recurring financial income | 75 | €163 | €750 | +€587 | +361% |
| Financial charges | 65/66B | €449 | €476 | +€26 | +5.9% |
| Recurring financial charges | 65 | €449 | €476 | +€26 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €16,271 | -€22,477 | -€38,748 | |
| Income taxes | 67/77 | €7,391 | €631 | -€6,760 | -91.5% |
| Profit (loss) for the period | 9904 | €8,880 | -€23,108 | -€31,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,880 | -€23,108 | -€31,988 |
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 25 October 2026 via checked.be.