DIGNITAS: 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.
DIGNITAS
Largest movements
- Current investments +€181,075
new in 2025: €181,075
- Cash -€131,352
down €131,352 (-76.6%), from €171,494 to €40,142
mainly Current investments (-€181,075) and Debts after one year (-€29,188)
- Tangible fixed assets -€32,144
down €32,144 (-3.5%), from €912,084 to €879,941
of which Land and buildings: -€31,589
- Receivables within one year -€17,201
down €17,201 (-36.6%), from €46,947 to €29,747
of which Other amounts receivable: -€10,765
- Debts after one year -€29,188
down €29,188 (-6.8%), from €430,859 to €401,671
of which Financial debts: -€32,038
- Reserves +€27,601
up €27,601 (+6.0%), from €456,703 to €484,304
of which Distributable reserves: +€42,430
- Tax, wage and social debts -€12,060
down €12,060 (-51.4%), from €23,472 to €11,412
- Gross operating margin +€44,135
up €44,135 (+75.0%), from €58,858 to €102,994
- Taxes +€11,105
up €11,105 (+191.0%), from €5,813 to €16,918
- Depreciation +€3,404
up €3,404 (+11.8%), from €28,740 to €32,144
- Financial income -€2,304
down €2,304 (-75.9%), from €3,035 to €731
- Financial charges -€1,292
down €1,292 (-5.5%), from €23,571 to €22,279
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 | €1,138,859 | €1,132,113 | -€6,746 | -0.6% |
| Fixed assets | 21/28 | €912,084 | €879,941 | -€32,144 | -3.5% |
| Tangible fixed assets | 22/27 | €912,084 | €879,941 | -€32,144 | -3.5% |
| Land and buildings | 22 | €905,493 | €873,904 | -€31,589 | -3.5% |
| Plant, machinery and equipment | 23 | €932 | €614 | -€319 | -34.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €5,658 | €5,423 | -€236 | -4.2% |
| Current assets | 29/58 | €226,774 | €252,172 | +€25,398 | +11.2% |
| Amounts receivable within one year | 40/41 | €46,947 | €29,747 | -€17,201 | -36.6% |
| Trade receivables | 40 | €31,845 | €25,410 | -€6,435 | -20.2% |
| Other amounts receivable | 41 | €15,102 | €4,337 | -€10,765 | -71.3% |
| Current investments | 50/53 | - | €181,075 | +€181,075 | |
| Cash at bank and in hand | 54/58 | €171,494 | €40,142 | -€131,352 | -76.6% |
| Deferred charges and accrued income | 490/1 | €8,333 | €1,208 | -€7,125 | -85.5% |
| Total equity and liabilities | 10/49 | €1,138,859 | €1,132,113 | -€6,746 | -0.6% |
| Equity | 10/15 | €475,295 | €502,896 | +€27,601 | +5.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €456,703 | €484,304 | +€27,601 | +6.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €355,827 | €340,997 | -€14,830 | -4.2% |
| Distributable reserves | 133 | €99,017 | €141,447 | +€42,430 | +42.9% |
| Provisions and deferred taxes | 16 | €88,957 | €85,249 | -€3,707 | -4.2% |
| Deferred taxes | 168 | €88,957 | €85,249 | -€3,707 | -4.2% |
| Amounts payable | 17/49 | €574,607 | €543,967 | -€30,639 | -5.3% |
| Amounts payable after more than one year | 17 | €430,859 | €401,671 | -€29,188 | -6.8% |
| Financial debts | 170/4 | €422,509 | €390,471 | -€32,038 | -7.6% |
| Other amounts payable | 178/9 | €8,350 | €11,200 | +€2,850 | +34.1% |
| Amounts payable within one year | 42/48 | €141,153 | €140,707 | -€446 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €30,541 | €31,691 | +€1,150 | +3.8% |
| Trade debts | 44 | €11,661 | €20,524 | +€8,863 | +76.0% |
| Suppliers | 440/4 | €11,661 | €20,524 | +€8,863 | +76.0% |
| Taxes, remuneration and social security | 45 | €23,472 | €11,412 | -€12,060 | -51.4% |
| Taxes | 450/3 | €23,472 | €11,412 | -€12,060 | -51.4% |
| Other amounts payable | 47/48 | €75,478 | €77,080 | +€1,602 | +2.1% |
| Accrued charges and deferred income | 492/3 | €2,595 | €1,589 | -€1,006 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,740 | €32,144 | +€3,404 | +11.8% |
| Other operating charges | 640/8 | €7,368 | €7,658 | +€291 | +3.9% |
| Gross operating margin | 9900 | €58,858 | €102,994 | +€44,135 | +75.0% |
| Operating profit (loss) | 9901 | €22,751 | €63,192 | +€40,441 | +177.8% |
| Financial income | 75/76B | €3,035 | €731 | -€2,304 | -75.9% |
| Recurring financial income | 75 | €3,035 | €731 | -€2,304 | -75.9% |
| Financial charges | 65/66B | €23,571 | €22,279 | -€1,292 | -5.5% |
| Recurring financial charges | 65 | €23,571 | €22,279 | -€1,292 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €2,215 | €41,644 | +€39,429 | +1780.5% |
| Transfer from deferred taxes | 780 | €3,707 | €3,707 | = | 0.0% |
| Income taxes | 67/77 | €5,813 | €16,918 | +€11,105 | +191.0% |
| Profit (loss) for the period | 9904 | €109 | €28,434 | +€28,325 | +25973.9% |
| Transfer from tax-exempt reserves | 789 | €14,830 | €14,830 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,939 | €43,263 | +€28,325 | +189.6% |
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.