DIGITUDE: 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.
DIGITUDE
Largest movements
- Current investments +€156,675
up €156,675 (+44.8%), from €350,100 to €506,775
- Cash -€96,946
down €96,946 (-44.6%), from €217,495 to €120,549
mainly Current investments (-€156,675) and Other debts (-€145,559)
- Receivables after one year -€60,192
down €60,192 (-78.1%), from €77,114 to €16,922
- Tangible fixed assets -€42,986
down €42,986 (-24.8%), from €173,426 to €130,440
of which Furniture and vehicles: -€44,107
- Receivables within one year -€9,728
down €9,728 (-30.5%), from €31,859 to €22,131
of which Other amounts receivable: -€9,981
- Other debts -€145,559
down €145,559 (-100%), from €145,559 to €0
- Reserves +€60,313
up €60,313 (+9.2%), from €652,079 to €712,392
of which Distributable reserves: +€60,313
- Accrued charges and deferred income +€32,728
up €32,728 (+79.0%), from €41,427 to €74,155
- Gross operating margin -€71,766
down €71,766 (-35.1%), from €204,401 to €132,635
- Taxes -€28,179
down €28,179 (-53.3%), from €52,838 to €24,659
- Depreciation +€17,798
up €17,798 (+61.5%), from €28,917 to €46,715
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 | €854,973 | €800,647 | -€54,326 | -6.4% |
| Fixed assets | 21/28 | €173,426 | €130,440 | -€42,986 | -24.8% |
| Tangible fixed assets | 22/27 | €173,426 | €130,440 | -€42,986 | -24.8% |
| Plant, machinery and equipment | 23 | €7,107 | €8,228 | +€1,122 | +15.8% |
| Furniture and vehicles | 24 | €166,319 | €122,212 | -€44,107 | -26.5% |
| Current assets | 29/58 | €681,547 | €670,207 | -€11,340 | -1.7% |
| Amounts receivable after more than one year | 29 | €77,114 | €16,922 | -€60,192 | -78.1% |
| Other amounts receivable | 291 | €77,114 | €16,922 | -€60,192 | -78.1% |
| Amounts receivable within one year | 40/41 | €31,859 | €22,131 | -€9,728 | -30.5% |
| Trade receivables | 40 | €1,018 | €1,272 | +€253 | +24.9% |
| Other amounts receivable | 41 | €30,841 | €20,859 | -€9,981 | -32.4% |
| Current investments | 50/53 | €350,100 | €506,775 | +€156,675 | +44.8% |
| Cash at bank and in hand | 54/58 | €217,495 | €120,549 | -€96,946 | -44.6% |
| Deferred charges and accrued income | 490/1 | €4,979 | €3,829 | -€1,150 | -23.1% |
| Total equity and liabilities | 10/49 | €854,973 | €800,647 | -€54,326 | -6.4% |
| Equity | 10/15 | €658,279 | €718,592 | +€60,313 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €652,079 | €712,392 | +€60,313 | +9.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €272 | €272 | = | 0.0% |
| Distributable reserves | 133 | €651,807 | €712,120 | +€60,313 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,694 | €82,055 | -€114,639 | -58.3% |
| Amounts payable within one year | 42/48 | €155,267 | €7,900 | -€147,367 | -94.9% |
| Financial debts | 43 | €410 | €232 | -€178 | -43.3% |
| Credit institutions | 430/8 | €410 | €0 | -€410 | -100% |
| Other loans | 439 | - | €232 | +€232 | |
| Trade debts | 44 | €2,231 | €971 | -€1,260 | -56.5% |
| Suppliers | 440/4 | €2,231 | €971 | -€1,260 | -56.5% |
| Taxes, remuneration and social security | 45 | €7,067 | €6,697 | -€370 | -5.2% |
| Taxes | 450/3 | €4,567 | €4,197 | -€370 | -8.1% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €145,559 | €0 | -€145,559 | -100% |
| Accrued charges and deferred income | 492/3 | €41,427 | €74,155 | +€32,728 | +79.0% |
| Non-recurring operating income | 76A | €12,930 | €0 | -€12,930 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,917 | €46,715 | +€17,798 | +61.5% |
| Other operating charges | 640/8 | €847 | €735 | -€112 | -13.2% |
| Gross operating margin | 9900 | €204,401 | €132,635 | -€71,766 | -35.1% |
| Operating profit (loss) | 9901 | €174,637 | €85,185 | -€89,451 | -51.2% |
| Financial income | 75/76B | €3,526 | €3,357 | -€168 | -4.8% |
| Recurring financial income | 75 | €3,526 | €3,357 | -€168 | -4.8% |
| Financial charges | 65/66B | €2,277 | €3,571 | +€1,294 | +56.8% |
| Recurring financial charges | 65 | €2,277 | €3,571 | +€1,294 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €175,885 | €84,972 | -€90,913 | -51.7% |
| Income taxes | 67/77 | €52,838 | €24,659 | -€28,179 | -53.3% |
| Profit (loss) for the period | 9904 | €123,047 | €60,313 | -€62,735 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €123,047 | €60,313 | -€62,735 | -51.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.