Digitus: 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.
Digitus
Largest movements
- Tangible fixed assets +€208,888
up €208,888 (+69.9%), from €298,914 to €507,802
of which Land and buildings: +€209,203
- Receivables within one year -€23,795
down €23,795 (-61.7%), from €38,570 to €14,775
of which Trade receivables: -€24,095
- Cash +€7,334
up €7,334 (+13.2%), from €55,618 to €62,952
mainly Other debts (+€259,122) and Net result for the year (+€88,251)
- Other debts +€259,122
up €259,122 (+408.8%), from €63,387 to €322,509
- Reserves -€65,575
down €65,575 (-26.1%), from €250,975 to €185,400
- Trade debts -€10,090
down €10,090 (-34.7%), from €29,088 to €18,999
- Other operating charges -€20,547
down €20,547 (-98.1%), from €20,946 to €400
- Financial income -€13,916
down €13,916 (-19.1%), from €72,873 to €58,958
- Depreciation +€11,338
up €11,338 (+89.9%), from €12,609 to €23,947
- Taxes -€10,754
down €10,754 (-31.1%), from €34,549 to €23,795
- Financial charges +€6,778
up €6,778 (+266.6%), from €2,543 to €9,321
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 | €397,543 | €585,998 | +€188,455 | +47.4% |
| Fixed assets | 21/28 | €298,914 | €507,802 | +€208,888 | +69.9% |
| Tangible fixed assets | 22/27 | €298,914 | €507,802 | +€208,888 | +69.9% |
| Land and buildings | 22 | €265,965 | €475,168 | +€209,203 | +78.7% |
| Furniture and vehicles | 24 | €31,775 | €31,484 | -€291 | -0.9% |
| Other tangible fixed assets | 26 | €1,174 | €1,151 | -€24 | -2.0% |
| Current assets | 29/58 | €98,629 | €78,196 | -€20,433 | -20.7% |
| Amounts receivable within one year | 40/41 | €38,570 | €14,775 | -€23,795 | -61.7% |
| Trade receivables | 40 | €38,570 | €14,475 | -€24,095 | -62.5% |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Current investments | 50/53 | €3,971 | - | -€3,971 | |
| Cash at bank and in hand | 54/58 | €55,618 | €62,952 | +€7,334 | +13.2% |
| Deferred charges and accrued income | 490/1 | €470 | €470 | = | 0.0% |
| Total equity and liabilities | 10/49 | €397,543 | €585,998 | +€188,455 | +47.4% |
| Equity | 10/15 | €266,016 | €200,400 | -€65,616 | -24.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €250,975 | €185,400 | -€65,575 | -26.1% |
| Distributable reserves | 133 | €250,975 | €185,400 | -€65,575 | -26.1% |
| Profit (loss) carried forward | 14 | €41 | - | -€41 | |
| Amounts payable | 17/49 | €131,527 | €385,598 | +€254,071 | +193.2% |
| Amounts payable within one year | 42/48 | €131,527 | €385,598 | +€254,071 | +193.2% |
| Trade debts | 44 | €29,088 | €18,999 | -€10,090 | -34.7% |
| Suppliers | 440/4 | €29,088 | €18,999 | -€10,090 | -34.7% |
| Taxes, remuneration and social security | 45 | €39,051 | €44,091 | +€5,039 | +12.9% |
| Taxes | 450/3 | €39,051 | €44,091 | +€5,039 | +12.9% |
| Other amounts payable | 47/48 | €63,387 | €322,509 | +€259,122 | +408.8% |
| Non-recurring operating income | 76A | €4,011 | - | -€4,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,609 | €23,947 | +€11,338 | +89.9% |
| Other operating charges | 640/8 | €20,946 | €400 | -€20,547 | -98.1% |
| Gross operating margin | 9900 | €83,719 | €86,756 | +€3,037 | +3.6% |
| Operating profit (loss) | 9901 | €50,163 | €62,409 | +€12,246 | +24.4% |
| Financial income | 75/76B | €72,873 | €58,958 | -€13,916 | -19.1% |
| Recurring financial income | 75 | €72,873 | €58,958 | -€13,916 | -19.1% |
| Financial charges | 65/66B | €2,543 | €9,321 | +€6,778 | +266.6% |
| Recurring financial charges | 65 | €2,543 | €9,321 | +€6,778 | +266.6% |
| Profit (loss) for the period before taxes | 9903 | €120,494 | €112,046 | -€8,447 | -7.0% |
| Income taxes | 67/77 | €34,549 | €23,795 | -€10,754 | -31.1% |
| Profit (loss) for the period | 9904 | €85,945 | €88,251 | +€2,306 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,945 | €88,251 | +€2,306 | +2.7% |
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 7 October 2026 via checked.be.