DIGINICK: 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.
DIGINICK
Largest movements
- Stocks and contracts -€6,813
down €6,813 (-6.4%), from €107,277 to €100,464
- Cash -€6,668
down €6,668 (-54.3%), from €12,285 to €5,617
mainly Net result for the year (-€17,584) and Debts after one year (-€5,500)
- Receivables within one year -€5,021
down €5,021 (-36.9%), from €13,615 to €8,594
of which Trade receivables: -€5,080
- Tangible fixed assets -€2,852
down €2,852 (-53.1%), from €5,374 to €2,523
of which Plant, machinery and equipment: -€2,226
- Profit (loss) carried forward -€17,584
down €17,584 (-81.3%), from -€21,623 to -€39,207
- Other debts +€5,517
up €5,517 (+8.2%), from €66,928 to €72,445
- Debts after one year -€5,500
down €5,500 (-27.5%), from €20,000 to €14,500
- Trade debts -€4,386
down €4,386 (-8.4%), from €52,023 to €47,637
- Purchases and services -€21,698
down €21,698 (-11.7%), from €185,117 to €163,420
- Gross operating margin -€1,028
down €1,028 (-8.5%), from -€12,028 to -€13,056
- Financial income -€800
down €800 (-100.0%), from €800 to €0
- Other operating charges -€306
down €306 (-23.1%), from €1,326 to €1,020
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,551 | €117,197 | -€21,354 | -15.4% |
| Fixed assets | 21/28 | €5,374 | €2,523 | -€2,852 | -53.1% |
| Tangible fixed assets | 22/27 | €5,374 | €2,523 | -€2,852 | -53.1% |
| Plant, machinery and equipment | 23 | €4,577 | €2,351 | -€2,226 | -48.6% |
| Furniture and vehicles | 24 | €615 | €171 | -€444 | -72.1% |
| Other tangible fixed assets | 26 | €182 | - | -€182 | |
| Current assets | 29/58 | €133,177 | €114,675 | -€18,502 | -13.9% |
| Stocks and contracts in progress | 3 | €107,277 | €100,464 | -€6,813 | -6.4% |
| Stocks | 30/36 | €107,277 | €100,464 | -€6,813 | -6.4% |
| Amounts receivable within one year | 40/41 | €13,615 | €8,594 | -€5,021 | -36.9% |
| Trade receivables | 40 | €13,615 | €8,536 | -€5,080 | -37.3% |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €12,285 | €5,617 | -€6,668 | -54.3% |
| Total equity and liabilities | 10/49 | €138,551 | €117,197 | -€21,354 | -15.4% |
| Equity | 10/15 | -€3,023 | -€20,607 | -€17,584 | -581.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,623 | -€39,207 | -€17,584 | -81.3% |
| Amounts payable | 17/49 | €141,574 | €137,804 | -€3,770 | -2.7% |
| Amounts payable after more than one year | 17 | €20,000 | €14,500 | -€5,500 | -27.5% |
| Financial debts | 170/4 | €20,000 | €14,500 | -€5,500 | -27.5% |
| Amounts payable within one year | 42/48 | €121,574 | €123,304 | +€1,730 | +1.4% |
| Trade debts | 44 | €52,023 | €47,637 | -€4,386 | -8.4% |
| Suppliers | 440/4 | €52,023 | €47,637 | -€4,386 | -8.4% |
| Taxes, remuneration and social security | 45 | €2,623 | €3,222 | +€599 | +22.8% |
| Taxes | 450/3 | €2,623 | €1,583 | -€1,040 | -39.7% |
| Remuneration and social security | 454/9 | - | €1,639 | +€1,639 | |
| Other amounts payable | 47/48 | €66,928 | €72,445 | +€5,517 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €185,117 | €163,420 | -€21,698 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,868 | €2,852 | -€17 | -0.6% |
| Other operating charges | 640/8 | €1,326 | €1,020 | -€306 | -23.1% |
| Gross operating margin | 9900 | -€12,028 | -€13,056 | -€1,028 | -8.5% |
| Operating profit (loss) | 9901 | -€16,222 | -€16,928 | -€706 | -4.3% |
| Financial income | 75/76B | €800 | €0 | -€800 | -100.0% |
| Recurring financial income | 75 | €800 | €0 | -€800 | -100.0% |
| Financial charges | 65/66B | €501 | €382 | -€119 | -23.8% |
| Recurring financial charges | 65 | €501 | €382 | -€119 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,923 | -€17,309 | -€1,386 | -8.7% |
| Income taxes | 67/77 | €278 | €275 | -€3 | -1.2% |
| Profit (loss) for the period | 9904 | -€16,201 | -€17,584 | -€1,383 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,201 | -€17,584 | -€1,383 | -8.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.