DIGO: 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.
DIGO
Largest movements
- Financial fixed assets +€50,764
up €50,764 (+5.1%), from €989,135 to €1.0m
- Reserves +€106,045
up €106,045 (+9.4%), from €1.1m to €1.2m
of which Distributable reserves: +€106,045
- Other debts -€58,080
down €58,080 (-100.0%), from €58,080 to €0
- Financial income +€27,143
up €27,143 (+18.1%), from €150,000 to €177,143
- Gross operating margin -€5,057
down €5,057 (-9.2%), from €54,848 to €49,791
- Taxes +€1,820
up €1,820 (+6.3%), from €28,711 to €30,530
- Financial charges -€978
down €978 (-64.4%), from €1,520 to €541
- Depreciation +€691
up €691 (+31.9%), from €2,168 to €2,858
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,693,094 | €1,737,402 | +€44,308 | +2.6% |
| Fixed assets | 21/28 | €997,169 | €1,045,075 | +€47,906 | +4.8% |
| Tangible fixed assets | 22/27 | €8,035 | €5,176 | -€2,858 | -35.6% |
| Plant, machinery and equipment | 23 | €1,368 | €452 | -€916 | -67.0% |
| Furniture and vehicles | 24 | €6,667 | €4,724 | -€1,942 | -29.1% |
| Financial fixed assets | 28 | €989,135 | €1,039,899 | +€50,764 | +5.1% |
| Current assets | 29/58 | €695,925 | €692,327 | -€3,598 | -0.5% |
| Amounts receivable within one year | 40/41 | €661,945 | €649,809 | -€12,136 | -1.8% |
| Trade receivables | 40 | €28,258 | €24,325 | -€3,934 | -13.9% |
| Other amounts receivable | 41 | €633,687 | €625,484 | -€8,203 | -1.3% |
| Cash at bank and in hand | 54/58 | €33,980 | €42,518 | +€8,538 | +25.1% |
| Total equity and liabilities | 10/49 | €1,693,094 | €1,737,402 | +€44,308 | +2.6% |
| Equity | 10/15 | €1,614,064 | €1,720,109 | +€106,045 | +6.6% |
| Contributions | 10/11 | €448,053 | €448,053 | = | 0.0% |
| Reserves | 13 | €1,127,775 | €1,233,820 | +€106,045 | +9.4% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Distributable reserves | 133 | €1,127,775 | €1,233,820 | +€106,045 | +9.4% |
| Profit (loss) carried forward | 14 | €38,236 | €38,236 | = | 0.0% |
| Amounts payable | 17/49 | €79,030 | €17,293 | -€61,737 | -78.1% |
| Amounts payable within one year | 42/48 | €79,030 | €17,293 | -€61,737 | -78.1% |
| Financial debts | 43 | €13,303 | €9,079 | -€4,224 | -31.8% |
| Credit institutions | 430/8 | €13,303 | €9,079 | -€4,224 | -31.8% |
| Trade debts | 44 | €911 | €0 | -€911 | -100.0% |
| Suppliers | 440/4 | €911 | €0 | -€911 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,736 | €8,214 | +€1,478 | +21.9% |
| Taxes | 450/3 | €6,736 | €8,214 | +€1,478 | +21.9% |
| Other amounts payable | 47/48 | €58,080 | €0 | -€58,080 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,168 | €2,858 | +€691 | +31.9% |
| Other operating charges | 640/8 | €3,214 | €2,576 | -€638 | -19.9% |
| Gross operating margin | 9900 | €54,848 | €49,791 | -€5,057 | -9.2% |
| Operating profit (loss) | 9901 | €49,466 | €44,356 | -€5,110 | -10.3% |
| Financial income | 75/76B | €150,000 | €177,143 | +€27,143 | +18.1% |
| Recurring financial income | 75 | €150,000 | €177,143 | +€27,143 | +18.1% |
| Financial charges | 65/66B | €1,520 | €541 | -€978 | -64.4% |
| Recurring financial charges | 65 | €1,520 | €541 | -€978 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €197,946 | €220,958 | +€23,012 | +11.6% |
| Income taxes | 67/77 | €28,711 | €30,530 | +€1,820 | +6.3% |
| Profit (loss) for the period | 9904 | €169,236 | €190,428 | +€21,192 | +12.5% |
| Transfer from tax-exempt reserves | 789 | - | €84,383 | +€84,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €169,236 | €274,810 | +€105,575 | +62.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.