DIGMA Consult: 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.
DIGMA Consult
Largest movements
- Cash +€40,606
up €40,606 (+105%), from €38,695 to €79,301
mainly Net result for the year (+€54,212) and Depreciation (+€33,342)
- Current investments +€27,016
up €27,016 (+3.5%), from €775,845 to €802,861
- Tangible fixed assets -€25,714
down €25,714 (-2.8%), from €926,537 to €900,823
- Reserves +€54,212
up €54,212 (+4.0%), from €1.3m to €1.4m
of which Distributable reserves: +€54,212
- Financial income +€11,511
up €11,511 (+93.6%), from €12,292 to €23,803
- Gross operating margin +€11,416
up €11,416 (+13.2%), from €86,379 to €97,795
- Financial charges +€6,838
up €6,838 (+275%), from €2,484 to €9,322
of which Non-recurring financial charges: +€8,028
- Depreciation +€3,004
up €3,004 (+9.9%), from €30,338 to €33,342
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 | €1,767,165 | €1,811,390 | +€44,225 | +2.5% |
| Fixed assets | 21/28 | €926,672 | €900,958 | -€25,714 | -2.8% |
| Tangible fixed assets | 22/27 | €926,537 | €900,823 | -€25,714 | -2.8% |
| Land and buildings | 22 | €926,537 | €900,823 | -€25,714 | -2.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €840,493 | €910,432 | +€69,939 | +8.3% |
| Amounts receivable within one year | 40/41 | €23,283 | €25,512 | +€2,229 | +9.6% |
| Trade receivables | 40 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €8,283 | €10,512 | +€2,229 | +26.9% |
| Current investments | 50/53 | €775,845 | €802,861 | +€27,016 | +3.5% |
| Cash at bank and in hand | 54/58 | €38,695 | €79,301 | +€40,606 | +105% |
| Deferred charges and accrued income | 490/1 | €2,670 | €2,758 | +€88 | +3.3% |
| Total equity and liabilities | 10/49 | €1,767,165 | €1,811,390 | +€44,225 | +2.5% |
| Equity | 10/15 | €1,726,355 | €1,780,567 | +€54,212 | +3.1% |
| Contributions | 10/11 | €378,600 | €378,600 | = | 0.0% |
| Reserves | 13 | €1,347,755 | €1,401,967 | +€54,212 | +4.0% |
| Tax-exempt reserves | 132 | €28,480 | €28,480 | = | 0.0% |
| Distributable reserves | 133 | €1,319,275 | €1,373,487 | +€54,212 | +4.1% |
| Amounts payable | 17/49 | €40,810 | €30,823 | -€9,987 | -24.5% |
| Amounts payable after more than one year | 17 | €22,611 | €15,278 | -€7,333 | -32.4% |
| Financial debts | 170/4 | €22,611 | €15,278 | -€7,333 | -32.4% |
| Amounts payable within one year | 42/48 | €17,105 | €15,545 | -€1,560 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €7,333 | €7,333 | = | 0.0% |
| Trade debts | 44 | €8,447 | €1,813 | -€6,634 | -78.5% |
| Suppliers | 440/4 | €8,447 | €1,813 | -€6,634 | -78.5% |
| Taxes, remuneration and social security | 45 | €1,325 | €6,399 | +€5,074 | +383% |
| Taxes | 450/3 | €1,325 | €6,399 | +€5,074 | +383% |
| Accrued charges and deferred income | 492/3 | €1,094 | - | -€1,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,338 | €33,342 | +€3,004 | +9.9% |
| Other operating charges | 640/8 | €7,723 | €7,761 | +€38 | +0.5% |
| Gross operating margin | 9900 | €86,379 | €97,795 | +€11,416 | +13.2% |
| Operating profit (loss) | 9901 | €48,318 | €56,692 | +€8,374 | +17.3% |
| Financial income | 75/76B | €12,292 | €23,803 | +€11,511 | +93.6% |
| Recurring financial income | 75 | €12,292 | €23,803 | +€11,511 | +93.6% |
| Financial charges | 65/66B | €2,484 | €9,322 | +€6,838 | +275% |
| Recurring financial charges | 65 | €2,484 | €1,294 | -€1,190 | -47.9% |
| Non-recurring financial charges | 66B | - | €8,028 | +€8,028 | |
| Profit (loss) for the period before taxes | 9903 | €58,126 | €71,173 | +€13,047 | +22.4% |
| Income taxes | 67/77 | €16,111 | €16,961 | +€850 | +5.3% |
| Profit (loss) for the period | 9904 | €42,015 | €54,212 | +€12,197 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,015 | €54,212 | +€12,197 | +29.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.