DIGITANCE: 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.
What changed
DIGITANCE
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€23,988
2024 · €98,805-€74,818
Equity
€1.6m
2024 · €1.5m+€23,988
Cash
€206
2024 · €3,333-€3,127
Balance sheet total
€2.1m
2024 · €2.1m+€45,711
Largest movements
Assets
- Financial fixed assets +€134,051
up €134,051 (+11.5%), from €1.2m to €1.3m
- Receivables within one year -€84,896
down €84,896 (-66.7%), from €127,189 to €42,294
of which Other amounts receivable: -€53,091
Equity and liabilities
- Reserves +€34,154
up €34,154 (+7.3%), from €469,367 to €503,521
of which Distributable reserves: +€23,988
- Debts after one year +€27,196
up €27,196 (+7.2%), from €379,336 to €406,532
Income statement
- Gross operating margin -€49,249
down €49,249 (-23.8%), from €206,566 to €157,318
- Taxes +€16,537
up €16,537 (+1613.8%), from €1,025 to €17,562
- Financial income -€11,532
down €11,532 (-81.4%), from €14,159 to €2,628
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.
Result 2024
€98,805
Gross operating margin
-€49,249
Staff costs
-€351
Depreciation
+€2,004
Other operating charges
+€355
Other operating items
+€887
Financial income
-€11,532
Financial charges
-€395
Taxes
-€16,537
Result 2025
€23,988
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.
From operations
+€133,437
Investment
-€171,401
Financing
+€34,837
Cash 2024
€3,333
From operations (derived)
+€133,437
Net result for the year
+€23,988
Depreciation
+€35,685
Receivables within one year
+€84,896
Deferred charges and accrued income
+€1,982
Trade debts
-€14,046
Tax, wage and social debts
-€12,656
Other debts
+€13,993
Accrued charges and deferred income
-€404
Investment (derived)
-€171,401
Investment in fixed assets (net)
-€171,401
Financing
+€34,837
Debts after one year
+€27,196
Current portion of long-term debt
-€1,175
Short-term financial debts
+€8,815
Cash 2025
€206
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,077,296 | €2,123,007 | +€45,711 | +2.2% |
| Fixed assets | 21/28 | €1,940,741 | €2,076,456 | +€135,715 | +7.0% |
| Intangible fixed assets | 21 | €11,374 | €7,686 | -€3,688 | -32.4% |
| Tangible fixed assets | 22/27 | €766,688 | €772,041 | +€5,353 | +0.7% |
| Land and buildings | 22 | €761,951 | €757,385 | -€4,566 | -0.6% |
| Plant, machinery and equipment | 23 | €339 | €1,289 | +€950 | +280.0% |
| Furniture and vehicles | 24 | €4,398 | €13,367 | +€8,969 | +203.9% |
| Financial fixed assets | 28 | €1,162,679 | €1,296,730 | +€134,051 | +11.5% |
| Current assets | 29/58 | €136,555 | €46,551 | -€90,004 | -65.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €127,189 | €42,294 | -€84,896 | -66.7% |
| Trade receivables | 40 | €68,208 | €36,403 | -€31,805 | -46.6% |
| Other amounts receivable | 41 | €58,981 | €5,890 | -€53,091 | -90.0% |
| Cash at bank and in hand | 54/58 | €3,333 | €206 | -€3,127 | -93.8% |
| Deferred charges and accrued income | 490/1 | €6,033 | €4,051 | -€1,982 | -32.8% |
| Total equity and liabilities | 10/49 | €2,077,296 | €2,123,007 | +€45,711 | +2.2% |
| Equity | 10/15 | €1,537,084 | €1,561,071 | +€23,988 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,049,117 | €1,038,950 | -€10,167 | -1.0% |
| Reserves | 13 | €469,367 | €503,521 | +€34,154 | +7.3% |
| Non-distributable reserves | 130/1 | €70,964 | €81,131 | +€10,167 | +14.3% |
| Reserves not available under the articles | 1311 | €70,964 | €81,131 | +€10,167 | +14.3% |
| Tax-exempt reserves | 132 | €1,407 | €1,407 | = | 0.0% |
| Distributable reserves | 133 | €396,995 | €420,983 | +€23,988 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €540,212 | €561,936 | +€21,724 | +4.0% |
| Amounts payable after more than one year | 17 | €379,336 | €406,532 | +€27,196 | +7.2% |
| Financial debts | 170/4 | €379,336 | €406,532 | +€27,196 | +7.2% |
| Amounts payable within one year | 42/48 | €158,385 | €153,317 | -€5,068 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €25,760 | €24,585 | -€1,175 | -4.6% |
| Financial debts | 43 | €60,000 | €68,815 | +€8,815 | +14.7% |
| Credit institutions | 430/8 | €60,000 | €68,815 | +€8,815 | +14.7% |
| Trade debts | 44 | €24,956 | €10,910 | -€14,046 | -56.3% |
| Suppliers | 440/4 | €24,956 | €10,910 | -€14,046 | -56.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €37,421 | €24,764 | -€12,656 | -33.8% |
| Taxes | 450/3 | €33,184 | €20,268 | -€12,915 | -38.9% |
| Remuneration and social security | 454/9 | €4,237 | €4,496 | +€259 | +6.1% |
| Other amounts payable | 47/48 | €10,249 | €24,242 | +€13,993 | +136.5% |
| Accrued charges and deferred income | 492/3 | €2,491 | €2,087 | -€404 | -16.2% |
| Non-recurring operating income | 76A | - | €987 | +€987 | |
| Remuneration, social security and pensions | 62 | €50,931 | €51,282 | +€351 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,689 | €35,685 | -€2,004 | -5.3% |
| Other operating charges | 640/8 | €4,736 | €4,381 | -€355 | -7.5% |
| Non-recurring operating charges | 66A | €887 | €0 | -€887 | -100.0% |
| Gross operating margin | 9900 | €206,566 | €157,318 | -€49,249 | -23.8% |
| Operating profit (loss) | 9901 | €112,323 | €65,969 | -€46,354 | -41.3% |
| Financial income | 75/76B | €14,159 | €2,628 | -€11,532 | -81.4% |
| Recurring financial income | 75 | €14,159 | €2,628 | -€11,532 | -81.4% |
| Financial charges | 65/66B | €26,652 | €27,047 | +€395 | +1.5% |
| Recurring financial charges | 65 | €26,652 | €27,047 | +€395 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €99,830 | €41,549 | -€58,281 | -58.4% |
| Income taxes | 67/77 | €1,025 | €17,562 | +€16,537 | +1613.8% |
| Profit (loss) for the period | 9904 | €98,805 | €23,988 | -€74,818 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,805 | €23,988 | -€74,818 | -75.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.