DIGITRON: 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.
DIGITRON
Largest movements
- Current investments -€174,271
down €174,271 (-38.7%), from €449,799 to €275,528
- Cash +€126,375
up €126,375 (+42.3%), from €298,524 to €424,898
mainly Current investments (+€174,271) and Net result for the year (+€47,002)
- Other debts -€37,988
down €37,988 (-37.2%), from €102,065 to €64,077
- Reserves -€15,482
down €15,482 (-7.0%), from €220,010 to €204,527
of which Distributable reserves: -€13,482
- Gross operating margin +€26,664
up €26,664 (+84.0%), from €31,749 to €58,413
- Taxes +€12,166
up €12,166 (+115.8%), from €10,505 to €22,670
- Financial income +€11,138
up €11,138 (+332.9%), from €3,346 to €14,485
- Depreciation -€2,357
down €2,357 (-64.1%), from €3,675 to €1,318
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 | €886,980 | €831,523 | -€55,457 | -6.3% |
| Fixed assets | 21/28 | €30,339 | €33,400 | +€3,061 | +10.1% |
| Tangible fixed assets | 22/27 | €30,091 | €33,152 | +€3,061 | +10.2% |
| Plant, machinery and equipment | 23 | €897 | €3,958 | +€3,061 | +341.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €29,194 | €29,194 | = | 0.0% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €856,641 | €798,123 | -€58,518 | -6.8% |
| Stocks and contracts in progress | 3 | €88,626 | €80,229 | -€8,397 | -9.5% |
| Stocks | 30/36 | €88,626 | €80,229 | -€8,397 | -9.5% |
| Amounts receivable within one year | 40/41 | €18,940 | €12,771 | -€6,169 | -32.6% |
| Trade receivables | 40 | €83 | €1,460 | +€1,377 | +1659.0% |
| Other amounts receivable | 41 | €18,857 | €11,311 | -€7,546 | -40.0% |
| Current investments | 50/53 | €449,799 | €275,528 | -€174,271 | -38.7% |
| Cash at bank and in hand | 54/58 | €298,524 | €424,898 | +€126,375 | +42.3% |
| Deferred charges and accrued income | 490/1 | €752 | €4,696 | +€3,944 | +524.2% |
| Total equity and liabilities | 10/49 | €886,980 | €831,523 | -€55,457 | -6.3% |
| Equity | 10/15 | €777,010 | €761,527 | -€15,482 | -2.0% |
| Contributions | 10/11 | €557,000 | €557,000 | = | 0.0% |
| Capital | 10 | €557,000 | €557,000 | = | 0.0% |
| Issued capital | 100 | €557,000 | €557,000 | = | 0.0% |
| Reserves | 13 | €220,010 | €204,527 | -€15,482 | -7.0% |
| Non-distributable reserves | 130/1 | €20,800 | €18,800 | -€2,000 | -9.6% |
| Legal reserve | 130 | €20,800 | €18,800 | -€2,000 | -9.6% |
| Distributable reserves | 133 | €199,210 | €185,727 | -€13,482 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,970 | €69,995 | -€39,975 | -36.4% |
| Amounts payable within one year | 42/48 | €109,970 | €69,995 | -€39,975 | -36.4% |
| Trade debts | 44 | €405 | €2,417 | +€2,012 | +496.9% |
| Suppliers | 440/4 | €405 | €2,417 | +€2,012 | +496.9% |
| Taxes, remuneration and social security | 45 | €7,500 | €3,501 | -€3,999 | -53.3% |
| Taxes | 450/3 | €7,500 | €3,501 | -€3,999 | -53.3% |
| Other amounts payable | 47/48 | €102,065 | €64,077 | -€37,988 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,675 | €1,318 | -€2,357 | -64.1% |
| Other operating charges | 640/8 | €1,286 | €1,318 | +€33 | +2.6% |
| Gross operating margin | 9900 | €31,749 | €58,413 | +€26,664 | +84.0% |
| Operating profit (loss) | 9901 | €26,788 | €55,776 | +€28,988 | +108.2% |
| Financial income | 75/76B | €3,346 | €14,485 | +€11,138 | +332.9% |
| Recurring financial income | 75 | €3,346 | €14,485 | +€11,138 | +332.9% |
| Financial charges | 65/66B | €404 | €589 | +€184 | +45.6% |
| Recurring financial charges | 65 | €404 | €589 | +€184 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €29,730 | €69,672 | +€39,943 | +134.4% |
| Income taxes | 67/77 | €10,505 | €22,670 | +€12,166 | +115.8% |
| Profit (loss) for the period | 9904 | €19,225 | €47,002 | +€27,777 | +144.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,225 | €47,002 | +€27,777 | +144.5% |
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 29 September 2026 via checked.be.