Digion: 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.
Digion
Largest movements
- Tangible fixed assets +€19,923
up €19,923 (+535.7%), from €3,719 to €23,642
of which Furniture and vehicles: +€20,861
- Receivables after one year -€7,384
down €7,384 (-33.3%), from €22,177 to €14,793
- Cash +€5,852
up €5,852 (+12.5%), from €46,790 to €52,642
mainly Net result for the year (+€34,680) and Other debts (+€26,258)
- Deferred charges and accrued income -€1,750
down €1,750 (-49.8%), from €3,513 to €1,764
- Other debts +€26,258
up €26,258 (+64.5%), from €40,693 to €66,951
- Reserves -€22,718
down €22,718 (-100.0%), from €22,718 to €0
- Debts after one year +€14,874
new in 2025: €14,874
- Tax, wage and social debts -€9,146
down €9,146 (-32.0%), from €28,611 to €19,465
of which Taxes: -€9,487
- Current portion of long-term debt +€6,741
new in 2025: €6,741
- Financial income -€91,689
down €91,689 (-99.0%), from €92,587 to €898
- Taxes -€26,765
down €26,765 (-73.0%), from €36,680 to €9,915
- Gross operating margin -€13,084
down €13,084 (-18.1%), from €72,409 to €59,325
- Depreciation +€9,062
up €9,062 (+397.4%), from €2,280 to €11,342
- Financial charges +€1,181
up €1,181 (+54.8%), from €2,155 to €3,337
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.
Cash bridge derived
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 | €98,610 | €116,361 | +€17,750 | +18.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,719 | €23,642 | +€19,923 | +535.7% |
| Tangible fixed assets | 22/27 | €3,719 | €23,642 | +€19,923 | +535.7% |
| Plant, machinery and equipment | 23 | €3,719 | €2,781 | -€938 | -25.2% |
| Furniture and vehicles | 24 | - | €20,861 | +€20,861 | |
| Current assets | 29/58 | €94,891 | €92,718 | -€2,173 | -2.3% |
| Amounts receivable after more than one year | 29 | €22,177 | €14,793 | -€7,384 | -33.3% |
| Other amounts receivable | 291 | €22,177 | €14,793 | -€7,384 | -33.3% |
| Amounts receivable within one year | 40/41 | €22,410 | €23,520 | +€1,109 | +4.9% |
| Trade receivables | 40 | €15,246 | €14,157 | -€1,089 | -7.1% |
| Other amounts receivable | 41 | €7,164 | €9,363 | +€2,198 | +30.7% |
| Cash at bank and in hand | 54/58 | €46,790 | €52,642 | +€5,852 | +12.5% |
| Deferred charges and accrued income | 490/1 | €3,513 | €1,764 | -€1,750 | -49.8% |
| Total equity and liabilities | 10/49 | €98,610 | €116,361 | +€17,750 | +18.0% |
| Equity | 10/15 | €27,718 | €5,000 | -€22,718 | -82.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,718 | €0 | -€22,718 | -100.0% |
| Distributable reserves | 133 | €22,718 | €0 | -€22,718 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,892 | €111,361 | +€40,468 | +57.1% |
| Amounts payable after more than one year | 17 | - | €14,874 | +€14,874 | |
| Financial debts | 170/4 | - | €14,874 | +€14,874 | |
| Amounts payable within one year | 42/48 | €70,617 | €95,090 | +€24,473 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,741 | +€6,741 | |
| Trade debts | 44 | €1,313 | €1,933 | +€620 | +47.2% |
| Suppliers | 440/4 | €1,313 | €1,933 | +€620 | +47.2% |
| Taxes, remuneration and social security | 45 | €28,611 | €19,465 | -€9,146 | -32.0% |
| Taxes | 450/3 | €26,673 | €17,186 | -€9,487 | -35.6% |
| Remuneration and social security | 454/9 | €1,939 | €2,279 | +€341 | +17.6% |
| Other amounts payable | 47/48 | €40,693 | €66,951 | +€26,258 | +64.5% |
| Accrued charges and deferred income | 492/3 | €275 | €1,396 | +€1,121 | +407.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,280 | €11,342 | +€9,062 | +397.4% |
| Other operating charges | 640/8 | €1,478 | €950 | -€528 | -35.7% |
| Gross operating margin | 9900 | €72,409 | €59,325 | -€13,084 | -18.1% |
| Operating profit (loss) | 9901 | €68,651 | €47,034 | -€21,618 | -31.5% |
| Financial income | 75/76B | €92,587 | €898 | -€91,689 | -99.0% |
| Recurring financial income | 75 | €92,587 | €898 | -€91,689 | -99.0% |
| Financial charges | 65/66B | €2,155 | €3,337 | +€1,181 | +54.8% |
| Recurring financial charges | 65 | €2,155 | €3,337 | +€1,181 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €159,083 | €44,595 | -€114,488 | -72.0% |
| Income taxes | 67/77 | €36,680 | €9,915 | -€26,765 | -73.0% |
| Profit (loss) for the period | 9904 | €122,404 | €34,680 | -€87,723 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €122,404 | €34,680 | -€87,723 | -71.7% |
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 9 October 2026 via checked.be.