DIGIS: 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.
DIGIS
Largest movements
- Receivables within one year +€33,779
up €33,779 (+181%), from €18,690 to €52,469
of which Trade receivables: +€35,316
- Cash +€25,392
up €25,392 (+41.6%), from €60,999 to €86,391
mainly Net result for the year (+€145,209) and Other debts (+€66,831)
- Deferred charges and accrued income +€23,531
up €23,531 (+104%), from €22,557 to €46,088
- Other debts +€66,831
up €66,831 (+235%), from €28,393 to €95,224
- Tax, wage and social debts +€17,158
up €17,158 (+339%), from €5,068 to €22,227
- Reserves -€3,928
down €3,928 (-7.4%), from €52,838 to €48,909
- Trade debts +€2,370
up €2,370 (+92.1%), from €2,575 to €4,945
- Gross operating margin +€104,865
up €104,865 (+110%), from €95,307 to €200,173
- Taxes +€26,003
up €26,003 (+141%), from €18,463 to €44,466
- Financial charges +€3,423
up €3,423 (+249%), from €1,377 to €4,799
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 | €107,473 | €189,905 | +€82,432 | +76.7% |
| Fixed assets | 21/28 | €5,227 | €4,957 | -€270 | -5.2% |
| Tangible fixed assets | 22/27 | €5,227 | €4,957 | -€270 | -5.2% |
| Plant, machinery and equipment | 23 | €1,917 | €972 | -€946 | -49.3% |
| Furniture and vehicles | 24 | €3,310 | €3,986 | +€676 | +20.4% |
| Current assets | 29/58 | €102,246 | €184,948 | +€82,702 | +80.9% |
| Amounts receivable within one year | 40/41 | €18,690 | €52,469 | +€33,779 | +181% |
| Trade receivables | 40 | €17,153 | €52,469 | +€35,316 | +206% |
| Other amounts receivable | 41 | €1,537 | - | -€1,537 | |
| Cash at bank and in hand | 54/58 | €60,999 | €86,391 | +€25,392 | +41.6% |
| Deferred charges and accrued income | 490/1 | €22,557 | €46,088 | +€23,531 | +104% |
| Total equity and liabilities | 10/49 | €107,473 | €189,905 | +€82,432 | +76.7% |
| Equity | 10/15 | €71,438 | €67,509 | -€3,928 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,838 | €48,909 | -€3,928 | -7.4% |
| Distributable reserves | 133 | €52,838 | €48,909 | -€3,928 | -7.4% |
| Amounts payable | 17/49 | €36,036 | €122,396 | +€86,360 | +240% |
| Amounts payable within one year | 42/48 | €36,036 | €122,396 | +€86,360 | +240% |
| Trade debts | 44 | €2,575 | €4,945 | +€2,370 | +92.1% |
| Suppliers | 440/4 | €2,575 | €4,945 | +€2,370 | +92.1% |
| Taxes, remuneration and social security | 45 | €5,068 | €22,227 | +€17,158 | +339% |
| Taxes | 450/3 | €5,068 | €22,227 | +€17,158 | +339% |
| Other amounts payable | 47/48 | €28,393 | €95,224 | +€66,831 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,350 | €4,433 | +€84 | +1.9% |
| Other operating charges | 640/8 | €640 | €1,264 | +€624 | +97.5% |
| Non-recurring operating charges | 66A | €227 | - | -€227 | |
| Gross operating margin | 9900 | €95,307 | €200,173 | +€104,865 | +110% |
| Operating profit (loss) | 9901 | €90,090 | €194,475 | +€104,385 | +116% |
| Financial income | 75/76B | €87 | - | -€87 | |
| Recurring financial income | 75 | €87 | - | -€87 | |
| Financial charges | 65/66B | €1,377 | €4,799 | +€3,423 | +249% |
| Recurring financial charges | 65 | €1,377 | €4,799 | +€3,423 | +249% |
| Profit (loss) for the period before taxes | 9903 | €88,801 | €189,676 | +€100,875 | +114% |
| Income taxes | 67/77 | €18,463 | €44,466 | +€26,003 | +141% |
| Profit (loss) for the period | 9904 | €70,338 | €145,209 | +€74,872 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €70,338 | €145,209 | +€74,872 | +106% |
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 14 October 2026 via checked.be.