DiGo M&C: 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 M&C
Largest movements
- Cash +€46,064
up €46,064 (+70.4%), from €65,388 to €111,452
mainly Net result for the year (+€92,599) and Other debts (+€55,142)
- Tangible fixed assets +€11,603
up €11,603 (+274%), from €4,228 to €15,831
of which Furniture and vehicles: +€12,942
- Other debts +€55,142
up €55,142 (+517%), from €10,656 to €65,798
- Tax, wage and social debts +€12,473
up €12,473 (+211%), from €5,907 to €18,379
of which Taxes: +€12,473
- Reserves -€5,841
down €5,841 (-2.1%), from €275,858 to €270,018
- Taxes +€4,943
up €4,943 (+17.7%), from €27,983 to €32,926
- Depreciation +€2,346
up €2,346 (+175%), from €1,339 to €3,685
- Gross operating margin +€1,957
up €1,957 (+1.7%), from €118,033 to €119,990
- Financial charges +€1,406
up €1,406 (+121%), from €1,159 to €2,564
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 | €296,838 | €359,894 | +€63,056 | +21.2% |
| Fixed assets | 21/28 | €4,228 | €15,831 | +€11,603 | +274% |
| Tangible fixed assets | 22/27 | €4,228 | €15,831 | +€11,603 | +274% |
| Furniture and vehicles | 24 | - | €12,942 | +€12,942 | |
| Other tangible fixed assets | 26 | €4,228 | €2,888 | -€1,339 | -31.7% |
| Current assets | 29/58 | €292,611 | €344,064 | +€51,453 | +17.6% |
| Amounts receivable after more than one year | 29 | €200,089 | €200,089 | = | 0.0% |
| Other amounts receivable | 291 | €200,089 | €200,089 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,828 | €18,976 | +€2,148 | +12.8% |
| Trade receivables | 40 | €15,785 | €18,976 | +€3,191 | +20.2% |
| Other amounts receivable | 41 | €1,043 | €0 | -€1,043 | -100% |
| Cash at bank and in hand | 54/58 | €65,388 | €111,452 | +€46,064 | +70.4% |
| Deferred charges and accrued income | 490/1 | €10,306 | €13,547 | +€3,241 | +31.4% |
| Total equity and liabilities | 10/49 | €296,838 | €359,894 | +€63,056 | +21.2% |
| Equity | 10/15 | €278,858 | €273,018 | -€5,841 | -2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €275,858 | €270,018 | -€5,841 | -2.1% |
| Distributable reserves | 133 | €275,858 | €270,018 | -€5,841 | -2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,980 | €86,877 | +€68,897 | +383% |
| Amounts payable within one year | 42/48 | €16,974 | €84,466 | +€67,492 | +398% |
| Trade debts | 44 | €412 | €289 | -€123 | -29.8% |
| Suppliers | 440/4 | €412 | €289 | -€123 | -29.8% |
| Taxes, remuneration and social security | 45 | €5,907 | €18,379 | +€12,473 | +211% |
| Taxes | 450/3 | €4,290 | €16,762 | +€12,473 | +291% |
| Remuneration and social security | 454/9 | €1,617 | €1,617 | = | 0.0% |
| Other amounts payable | 47/48 | €10,656 | €65,798 | +€55,142 | +517% |
| Accrued charges and deferred income | 492/3 | €1,006 | €2,411 | +€1,405 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €3,685 | +€2,346 | +175% |
| Other operating charges | 640/8 | €561 | €1,055 | +€494 | +87.9% |
| Gross operating margin | 9900 | €118,033 | €119,990 | +€1,957 | +1.7% |
| Operating profit (loss) | 9901 | €116,132 | €115,250 | -€882 | -0.8% |
| Financial income | 75/76B | €13,115 | €12,839 | -€276 | -2.1% |
| Recurring financial income | 75 | €13,115 | €12,839 | -€276 | -2.1% |
| Financial charges | 65/66B | €1,159 | €2,564 | +€1,406 | +121% |
| Recurring financial charges | 65 | €1,159 | €2,564 | +€1,406 | +121% |
| Profit (loss) for the period before taxes | 9903 | €128,089 | €125,525 | -€2,564 | -2.0% |
| Income taxes | 67/77 | €27,983 | €32,926 | +€4,943 | +17.7% |
| Profit (loss) for the period | 9904 | €100,106 | €92,599 | -€7,507 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,106 | €92,599 | -€7,507 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.