DIGION MANAGEMENT: what changed
Two fiscal 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 MANAGEMENT
Largest movements
- Financial fixed assets +€82,600
up €82,600 (+102.7%), from €80,412 to €163,012
- Cash +€19,718
up €19,718 (+391.1%), from €5,042 to €24,759
mainly Debts after one year (+€86,822) and Receivables within one year (+€11,928)
- Current investments +€14,697
up €14,697 (+148.9%), from €9,871 to €24,568
- Receivables within one year -€11,928
down €11,928 (-98.5%), from €12,104 to €177
of which Trade receivables: -€12,100
- Debts after one year +€86,822
up €86,822 (+210.3%), from €41,288 to €128,110
- Reserves +€7,366
up €7,366 (+57.6%), from €12,785 to €20,152
- Tax, wage and social debts +€4,131
up €4,131 (+41.5%), from €9,964 to €14,094
- Other debts +€4,101
up €4,101 (+16.6%), from €24,671 to €28,772
- Accrued charges and deferred income +€2,906
new in 2025: €2,906
- Gross operating margin -€5,027
down €5,027 (-21.3%), from €23,580 to €18,553
- Financial charges +€3,335
up €3,335 (+110.3%), from €3,023 to €6,358
- Taxes -€2,140
down €2,140 (-28.1%), from €7,609 to €5,469
- Financial income +€764
up €764 (+3821600.0%), from €0 to €764
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 | €107,429 | €212,516 | +€105,087 | +97.8% |
| Fixed assets | 21/28 | €80,412 | €163,012 | +€82,600 | +102.7% |
| Financial fixed assets | 28 | €80,412 | €163,012 | +€82,600 | +102.7% |
| Current assets | 29/58 | €27,017 | €49,504 | +€22,487 | +83.2% |
| Amounts receivable within one year | 40/41 | €12,104 | €177 | -€11,928 | -98.5% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | €4 | €177 | +€172 | +3872.6% |
| Current investments | 50/53 | €9,871 | €24,568 | +€14,697 | +148.9% |
| Cash at bank and in hand | 54/58 | €5,042 | €24,759 | +€19,718 | +391.1% |
| Total equity and liabilities | 10/49 | €107,429 | €212,516 | +€105,087 | +97.8% |
| Equity | 10/15 | €17,785 | €25,152 | +€7,366 | +41.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,785 | €20,152 | +€7,366 | +57.6% |
| Distributable reserves | 133 | €12,785 | €20,152 | +€7,366 | +57.6% |
| Amounts payable | 17/49 | €89,644 | €187,364 | +€97,721 | +109.0% |
| Amounts payable after more than one year | 17 | €41,288 | €128,110 | +€86,822 | +210.3% |
| Financial debts | 170/4 | €41,288 | €128,110 | +€86,822 | +210.3% |
| Amounts payable within one year | 42/48 | €48,356 | €56,348 | +€7,993 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €12,625 | €13,178 | +€553 | +4.4% |
| Trade debts | 44 | €1,096 | €304 | -€792 | -72.2% |
| Suppliers | 440/4 | €1,096 | €304 | -€792 | -72.2% |
| Taxes, remuneration and social security | 45 | €9,964 | €14,094 | +€4,131 | +41.5% |
| Taxes | 450/3 | €9,964 | €14,094 | +€4,131 | +41.5% |
| Other amounts payable | 47/48 | €24,671 | €28,772 | +€4,101 | +16.6% |
| Accrued charges and deferred income | 492/3 | - | €2,906 | +€2,906 | |
| Other operating charges | 640/8 | €163 | €124 | -€39 | -23.9% |
| Gross operating margin | 9900 | €23,580 | €18,553 | -€5,027 | -21.3% |
| Operating profit (loss) | 9901 | €23,417 | €18,429 | -€4,988 | -21.3% |
| Financial income | 75/76B | €0 | €764 | +€764 | +3821600.0% |
| Recurring financial income | 75 | €0 | €764 | +€764 | +3821600.0% |
| Financial charges | 65/66B | €3,023 | €6,358 | +€3,335 | +110.3% |
| Recurring financial charges | 65 | €3,023 | €6,358 | +€3,335 | +110.3% |
| Profit (loss) for the period before taxes | 9903 | €20,394 | €12,836 | -€7,559 | -37.1% |
| Income taxes | 67/77 | €7,609 | €5,469 | -€2,140 | -28.1% |
| Profit (loss) for the period | 9904 | €12,785 | €7,366 | -€5,419 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,785 | €7,366 | -€5,419 | -42.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.