DIGNEF J & P: 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.
DIGNEF J & P
Largest movements
- Receivables within one year -€51,445
down €51,445 (-57.3%), from €89,741 to €38,296
of which Trade receivables: -€60,232
- Cash -€33,577
down €33,577 (-67.6%), from €49,703 to €16,126
mainly Provisions (-€40,112) and Net result for the year (-€37,218)
- Tangible fixed assets -€27,378
down €27,378 (-14.0%), from €195,687 to €168,309
- Deferred charges and accrued income +€10,350
up €10,350 (+184%), from €5,637 to €15,987
- Reserves -€62,202
down €62,202 (-27.0%), from €230,489 to €168,287
of which Tax-exempt reserves: -€160,448
- Tax, wage and social debts +€41,454
up €41,454 (+273%), from €15,164 to €56,619
of which Taxes: +€39,369
- Provisions -€40,112
down €40,112 (-100%), from €40,112 to €0
- Debts after one year -€33,889
down €33,889 (-27.6%), from €122,771 to €88,883
- Trade debts -€28,059
down €28,059 (-28.3%), from €99,241 to €71,182
- Other operating charges +€64,354
up €64,354 (+2,567%), from €2,507 to €66,860
- Gross operating margin +€58,292
up €58,292 (+56.5%), from €103,119 to €161,412
- Taxes +€48,392
up €48,392 (+18,861%), from €257 to €48,649
- Financial charges +€9,004
up €9,004 (+112%), from €8,063 to €17,066
- Financial income +€7,673
up €7,673 (+176%), from €4,372 to €12,045
of which Financial income: +€7,673
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 | €536,988 | €438,859 | -€98,129 | -18.3% |
| Fixed assets | 21/28 | €195,687 | €168,309 | -€27,378 | -14.0% |
| Tangible fixed assets | 22/27 | €195,687 | €168,309 | -€27,378 | -14.0% |
| Plant, machinery and equipment | 23 | €16,694 | €11,622 | -€5,072 | -30.4% |
| Furniture and vehicles | 24 | €101,902 | €88,265 | -€13,637 | -13.4% |
| Leasing and similar rights | 25 | €77,091 | €68,423 | -€8,669 | -11.2% |
| Current assets | 29/58 | €341,301 | €270,550 | -€70,751 | -20.7% |
| Amounts receivable after more than one year | 29 | €196,221 | €200,141 | +€3,921 | +2.0% |
| Other amounts receivable | 291 | €196,221 | €200,141 | +€3,921 | +2.0% |
| Amounts receivable within one year | 40/41 | €89,741 | €38,296 | -€51,445 | -57.3% |
| Trade receivables | 40 | €72,821 | €12,590 | -€60,232 | -82.7% |
| Other amounts receivable | 41 | €16,919 | €25,706 | +€8,787 | +51.9% |
| Cash at bank and in hand | 54/58 | €49,703 | €16,126 | -€33,577 | -67.6% |
| Deferred charges and accrued income | 490/1 | €5,637 | €15,987 | +€10,350 | +184% |
| Total equity and liabilities | 10/49 | €536,988 | €438,859 | -€98,129 | -18.3% |
| Equity | 10/15 | €225,505 | €188,287 | -€37,218 | -16.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €230,489 | €168,287 | -€62,202 | -27.0% |
| Tax-exempt reserves | 132 | €160,448 | €0 | -€160,448 | -100% |
| Distributable reserves | 133 | €70,042 | €168,287 | +€98,246 | +140% |
| Profit (loss) carried forward | 14 | -€24,984 | €0 | +€24,984 | |
| Provisions and deferred taxes | 16 | €40,112 | €0 | -€40,112 | -100% |
| Deferred taxes | 168 | €40,112 | €0 | -€40,112 | -100% |
| Amounts payable | 17/49 | €271,371 | €250,572 | -€20,799 | -7.7% |
| Amounts payable after more than one year | 17 | €122,771 | €88,883 | -€33,889 | -27.6% |
| Financial debts | 170/4 | €122,771 | €88,883 | -€33,889 | -27.6% |
| Amounts payable within one year | 42/48 | €148,473 | €161,689 | +€13,216 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €34,068 | €33,889 | -€179 | -0.5% |
| Trade debts | 44 | €99,241 | €71,182 | -€28,059 | -28.3% |
| Suppliers | 440/4 | €99,241 | €71,182 | -€28,059 | -28.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,164 | €56,619 | +€41,454 | +273% |
| Taxes | 450/3 | €11,496 | €50,864 | +€39,369 | +342% |
| Remuneration and social security | 454/9 | €3,669 | €5,754 | +€2,085 | +56.8% |
| Accrued charges and deferred income | 492/3 | €127 | €0 | -€127 | -100% |
| Non-recurring operating income | 76A | €6,346 | €0 | -€6,346 | -100% |
| Remuneration, social security and pensions | 62 | €88,936 | €90,804 | +€1,868 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,378 | €27,378 | -€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €29 | +€29 | |
| Other operating charges | 640/8 | €2,507 | €66,860 | +€64,354 | +2,567% |
| Gross operating margin | 9900 | €103,119 | €161,412 | +€58,292 | +56.5% |
| Operating profit (loss) | 9901 | -€15,702 | -€23,660 | -€7,958 | -50.7% |
| Financial income | 75/76B | €4,372 | €12,045 | +€7,673 | +176% |
| Recurring financial income | 75 | €4,372 | €12,045 | +€7,673 | +176% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,063 | €17,066 | +€9,004 | +112% |
| Recurring financial charges | 65 | €8,063 | €17,066 | +€9,004 | +112% |
| Profit (loss) for the period before taxes | 9903 | -€19,392 | -€28,681 | -€9,289 | -47.9% |
| Transfer from deferred taxes | 780 | €3,203 | €40,112 | +€36,908 | +1,152% |
| Income taxes | 67/77 | €257 | €48,649 | +€48,392 | +18,861% |
| Profit (loss) for the period | 9904 | -€16,445 | -€37,218 | -€20,772 | -126% |
| Transfer from tax-exempt reserves | 789 | €12,814 | €160,448 | +€147,634 | +1,152% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,632 | €123,230 | +€126,861 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.