Digism: 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.
Digism
Largest movements
- Cash +€69,862
up €69,862 (+193.2%), from €36,158 to €106,020
mainly Net result for the year (+€102,050) and Depreciation (+€21,320)
- Tangible fixed assets -€20,197
down €20,197 (-7.6%), from €266,978 to €246,781
of which Land and buildings: -€21,058
- Receivables within one year +€19,250
up €19,250 (+40.8%), from €47,233 to €66,483
of which Trade receivables: +€25,514
- Reserves +€19,697
up €19,697 (+14.9%), from €131,941 to €151,638
- Trade debts +€16,425
up €16,425 (+102.4%), from €16,037 to €32,462
- Tax, wage and social debts +€14,773
up €14,773 (+455.7%), from €3,241 to €18,014
- Accrued charges and deferred income +€14,250
up €14,250, from €0 to €14,250
- Gross operating margin +€56,195
up €56,195 (+51.8%), from €108,563 to €164,758
- Taxes +€14,636
up €14,636 (+86.2%), from €16,973 to €31,609
- Financial charges +€3,241
up €3,241 (+70.0%), from €4,629 to €7,869
- Other operating charges -€3,203
down €3,203 (-64.1%), from €4,998 to €1,795
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 | €351,392 | €419,284 | +€67,892 | +19.3% |
| Fixed assets | 21/28 | €266,978 | €246,781 | -€20,197 | -7.6% |
| Tangible fixed assets | 22/27 | €266,978 | €246,781 | -€20,197 | -7.6% |
| Land and buildings | 22 | €266,978 | €245,920 | -€21,058 | -7.9% |
| Furniture and vehicles | 24 | - | €861 | +€861 | |
| Current assets | 29/58 | €84,414 | €172,504 | +€88,089 | +104.4% |
| Amounts receivable within one year | 40/41 | €47,233 | €66,483 | +€19,250 | +40.8% |
| Trade receivables | 40 | €34,184 | €59,698 | +€25,514 | +74.6% |
| Other amounts receivable | 41 | €13,049 | €6,785 | -€6,264 | -48.0% |
| Cash at bank and in hand | 54/58 | €36,158 | €106,020 | +€69,862 | +193.2% |
| Deferred charges and accrued income | 490/1 | €1,023 | €0 | -€1,023 | -100.0% |
| Total equity and liabilities | 10/49 | €351,392 | €419,284 | +€67,892 | +19.3% |
| Equity | 10/15 | €132,441 | €152,138 | +€19,697 | +14.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €131,941 | €151,638 | +€19,697 | +14.9% |
| Distributable reserves | 133 | €131,941 | €151,638 | +€19,697 | +14.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €218,951 | €267,146 | +€48,196 | +22.0% |
| Amounts payable after more than one year | 17 | €191,819 | €191,819 | = | 0.0% |
| Financial debts | 170/4 | €191,819 | €191,819 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,132 | €61,078 | +€33,946 | +125.1% |
| Current portion of amounts payable after more than one year | 42 | €6,929 | €9,689 | +€2,760 | +39.8% |
| Trade debts | 44 | €16,037 | €32,462 | +€16,425 | +102.4% |
| Suppliers | 440/4 | €16,037 | €32,462 | +€16,425 | +102.4% |
| Taxes, remuneration and social security | 45 | €3,241 | €18,014 | +€14,773 | +455.7% |
| Taxes | 450/3 | €3,241 | €18,014 | +€14,773 | +455.7% |
| Other amounts payable | 47/48 | €925 | €913 | -€12 | -1.3% |
| Accrued charges and deferred income | 492/3 | €0 | €14,250 | +€14,250 | |
| Remuneration, social security and pensions | 62 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,897 | €21,320 | +€1,423 | +7.2% |
| Other operating charges | 640/8 | €4,998 | €1,795 | -€3,203 | -64.1% |
| Gross operating margin | 9900 | €108,563 | €164,758 | +€56,195 | +51.8% |
| Operating profit (loss) | 9901 | €83,668 | €141,528 | +€57,859 | +69.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +133.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +133.3% |
| Financial charges | 65/66B | €4,629 | €7,869 | +€3,241 | +70.0% |
| Recurring financial charges | 65 | €4,629 | €7,869 | +€3,241 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €79,040 | €133,658 | +€54,619 | +69.1% |
| Income taxes | 67/77 | €16,973 | €31,609 | +€14,636 | +86.2% |
| Profit (loss) for the period | 9904 | €62,067 | €102,050 | +€39,983 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,067 | €102,050 | +€39,983 | +64.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.