DigiNova Consulting: 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.
DigiNova Consulting
Largest movements
- Cash +€32,544
up €32,544 (+63.9%), from €50,895 to €83,440
mainly Net result for the year (+€55,725) and Receivables within one year (+€11,599)
- Receivables within one year -€11,599
down €11,599 (-38.7%), from €30,008 to €18,409
of which Trade receivables: -€12,061
- Tangible fixed assets -€8,656
down €8,656 (-39.7%), from €21,809 to €13,152
- Deferred charges and accrued income +€2,088
up €2,088 (+308%), from €678 to €2,765
- Profit (loss) carried forward +€55,725
up €55,725 (+258%), from €21,610 to €77,335
- Other debts -€35,219
down €35,219 (-99.8%), from €35,295 to €75
- Tax, wage and social debts -€6,476
down €6,476 (-15.5%), from €41,765 to €35,289
of which Taxes: -€13,402
- Staff costs +€18,057
new in 2025: €18,057
- Taxes -€9,557
down €9,557 (-39.6%), from €24,125 to €14,568
- Depreciation +€4,494
up €4,494 (+108%), from €4,163 to €8,656
- Gross operating margin -€2,996
down €2,996 (-3.0%), from €100,563 to €97,567
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 | €103,389 | €117,766 | +€14,377 | +13.9% |
| Fixed assets | 21/28 | €21,809 | €13,152 | -€8,656 | -39.7% |
| Tangible fixed assets | 22/27 | €21,809 | €13,152 | -€8,656 | -39.7% |
| Furniture and vehicles | 24 | €21,809 | €13,152 | -€8,656 | -39.7% |
| Current assets | 29/58 | €81,581 | €104,614 | +€23,033 | +28.2% |
| Amounts receivable within one year | 40/41 | €30,008 | €18,409 | -€11,599 | -38.7% |
| Trade receivables | 40 | €30,008 | €17,947 | -€12,061 | -40.2% |
| Other amounts receivable | 41 | - | €462 | +€462 | |
| Cash at bank and in hand | 54/58 | €50,895 | €83,440 | +€32,544 | +63.9% |
| Deferred charges and accrued income | 490/1 | €678 | €2,765 | +€2,088 | +308% |
| Total equity and liabilities | 10/49 | €103,389 | €117,766 | +€14,377 | +13.9% |
| Equity | 10/15 | €24,610 | €80,335 | +€55,725 | +226% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,610 | €77,335 | +€55,725 | +258% |
| Amounts payable | 17/49 | €78,779 | €37,431 | -€41,348 | -52.5% |
| Amounts payable within one year | 42/48 | €78,779 | €37,431 | -€41,348 | -52.5% |
| Trade debts | 44 | €1,719 | €2,067 | +€348 | +20.2% |
| Suppliers | 440/4 | €1,719 | €2,067 | +€348 | +20.2% |
| Taxes, remuneration and social security | 45 | €41,765 | €35,289 | -€6,476 | -15.5% |
| Taxes | 450/3 | €41,765 | €28,363 | -€13,402 | -32.1% |
| Remuneration and social security | 454/9 | - | €6,926 | +€6,926 | |
| Other amounts payable | 47/48 | €35,295 | €75 | -€35,219 | -99.8% |
| Remuneration, social security and pensions | 62 | - | €18,057 | +€18,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,163 | €8,656 | +€4,494 | +108% |
| Other operating charges | 640/8 | €469 | €532 | +€63 | +13.4% |
| Gross operating margin | 9900 | €100,563 | €97,567 | -€2,996 | -3.0% |
| Operating profit (loss) | 9901 | €95,932 | €70,322 | -€25,610 | -26.7% |
| Financial income | 75/76B | - | €103 | +€103 | |
| Recurring financial income | 75 | - | €103 | +€103 | |
| Financial charges | 65/66B | €196 | €131 | -€65 | -33.3% |
| Recurring financial charges | 65 | €196 | €131 | -€65 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €95,735 | €70,293 | -€25,442 | -26.6% |
| Income taxes | 67/77 | €24,125 | €14,568 | -€9,557 | -39.6% |
| Profit (loss) for the period | 9904 | €71,610 | €55,725 | -€15,885 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,610 | €55,725 | -€15,885 | -22.2% |
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 26 October 2026 via checked.be.