DIGITIS: 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.
DIGITIS
Largest movements
- Receivables within one year +€7,251
up €7,251 (+13.2%), from €55,018 to €62,269
of which Other amounts receivable: +€17,927
- Cash +€3,019
up €3,019 (+8.4%), from €36,114 to €39,133
mainly Other debts (+€35,000) and Net result for the year (+€16,600)
- Other debts +€35,000
new in 2024: €35,000
- Profit (loss) carried forward -€33,400
down €33,400 (-26.2%), from €127,412 to €94,012
- Reserves +€15,000
new in 2024: €15,000
- Tax, wage and social debts -€4,542
down €4,542 (-36.2%), from €12,562 to €8,020
- Debts after one year -€3,230
down €3,230 (-25.5%), from €12,642 to €9,412
- Gross operating margin -€34,781
down €34,781 (-50.9%), from €68,352 to €33,571
- Taxes -€6,220
down €6,220 (-46.7%), from €13,308 to €7,088
- Depreciation +€5,284
up €5,284 (+126.7%), from €4,170 to €9,453
- Financial income +€896
up €896 (+98.9%), from €906 to €1,801
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,835 | €182,381 | +€11,546 | +6.8% |
| Fixed assets | 21/28 | €16,965 | €18,241 | +€1,276 | +7.5% |
| Intangible fixed assets | 21 | €562 | €286 | -€276 | -49.1% |
| Tangible fixed assets | 22/27 | €16,403 | €17,955 | +€1,552 | +9.5% |
| Furniture and vehicles | 24 | €16,403 | €17,955 | +€1,552 | +9.5% |
| Current assets | 29/58 | €153,870 | €164,140 | +€10,270 | +6.7% |
| Amounts receivable after more than one year | 29 | €62,738 | €62,738 | = | 0.0% |
| Other amounts receivable | 291 | €62,738 | €62,738 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,018 | €62,269 | +€7,251 | +13.2% |
| Trade receivables | 40 | €32,511 | €21,835 | -€10,676 | -32.8% |
| Other amounts receivable | 41 | €22,507 | €40,434 | +€17,927 | +79.6% |
| Cash at bank and in hand | 54/58 | €36,114 | €39,133 | +€3,019 | +8.4% |
| Total equity and liabilities | 10/49 | €170,835 | €182,381 | +€11,546 | +6.8% |
| Equity | 10/15 | €130,412 | €112,012 | -€18,400 | -14.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €127,412 | €94,012 | -€33,400 | -26.2% |
| Amounts payable | 17/49 | €40,424 | €70,369 | +€29,946 | +74.1% |
| Amounts payable after more than one year | 17 | €12,642 | €9,412 | -€3,230 | -25.5% |
| Financial debts | 170/4 | €12,642 | €9,412 | -€3,230 | -25.5% |
| Amounts payable within one year | 42/48 | €27,500 | €60,958 | +€33,458 | +121.7% |
| Current portion of amounts payable after more than one year | 42 | €3,078 | €3,230 | +€152 | +4.9% |
| Trade debts | 44 | €11,859 | €14,707 | +€2,848 | +24.0% |
| Suppliers | 440/4 | €11,859 | €14,707 | +€2,848 | +24.0% |
| Taxes, remuneration and social security | 45 | €12,562 | €8,020 | -€4,542 | -36.2% |
| Taxes | 450/3 | €12,562 | €8,020 | -€4,542 | -36.2% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | €282 | - | -€282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,170 | €9,453 | +€5,284 | +126.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €434 | - | -€434 | |
| Other operating charges | 640/8 | €591 | €664 | +€74 | +12.5% |
| Gross operating margin | 9900 | €68,352 | €33,571 | -€34,781 | -50.9% |
| Operating profit (loss) | 9901 | €63,159 | €23,453 | -€39,705 | -62.9% |
| Financial income | 75/76B | €906 | €1,801 | +€896 | +98.9% |
| Recurring financial income | 75 | €906 | €1,801 | +€896 | +98.9% |
| Financial charges | 65/66B | €1,160 | €1,566 | +€406 | +35.0% |
| Recurring financial charges | 65 | €1,160 | €1,566 | +€406 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €62,904 | €23,688 | -€39,215 | -62.3% |
| Income taxes | 67/77 | €13,308 | €7,088 | -€6,220 | -46.7% |
| Profit (loss) for the period | 9904 | €49,595 | €16,600 | -€32,995 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,595 | €16,600 | -€32,995 | -66.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.