Digro: 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.
Digro
Largest movements
- Current investments -€105,546
down €105,546 (-80.5%), from €131,084 to €25,538
- Cash +€24,793
up €24,793 (+108.8%), from €22,790 to €47,583
mainly Current investments (+€105,546) and Other debts (+€53,130)
- Receivables within one year -€8,401
down €8,401 (-76.7%), from €10,958 to €2,557
of which Trade receivables: -€8,243
- Tangible fixed assets +€5,044
up €5,044 (+194.9%), from €2,588 to €7,632
of which Other tangible fixed assets: +€6,038
- Reserves -€130,925
down €130,925 (-100.0%), from €130,925 to €0
- Other debts +€53,130
up €53,130 (+689.7%), from €7,703 to €60,833
- Tax, wage and social debts -€6,091
down €6,091 (-26.5%), from €22,961 to €16,869
- Gross operating margin +€14,379
up €14,379 (+48.3%), from €29,783 to €44,163
- Taxes +€9,292
up €9,292 (+539.8%), from €1,721 to €11,013
- Financial income +€1,272
up €1,272 (+25.6%), from €4,966 to €6,238
- Depreciation -€645
down €645 (-39.4%), from €1,638 to €993
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 | €169,305 | €85,482 | -€83,823 | -49.5% |
| Fixed assets | 21/28 | €2,588 | €7,632 | +€5,044 | +194.9% |
| Tangible fixed assets | 22/27 | €2,588 | €7,632 | +€5,044 | +194.9% |
| Plant, machinery and equipment | 23 | €1,258 | €801 | -€457 | -36.3% |
| Furniture and vehicles | 24 | €1,330 | €794 | -€537 | -40.3% |
| Other tangible fixed assets | 26 | - | €6,038 | +€6,038 | |
| Current assets | 29/58 | €166,717 | €77,850 | -€88,867 | -53.3% |
| Amounts receivable within one year | 40/41 | €10,958 | €2,557 | -€8,401 | -76.7% |
| Trade receivables | 40 | €10,800 | €2,557 | -€8,243 | -76.3% |
| Other amounts receivable | 41 | €158 | €0 | -€158 | -100.0% |
| Current investments | 50/53 | €131,084 | €25,538 | -€105,546 | -80.5% |
| Cash at bank and in hand | 54/58 | €22,790 | €47,583 | +€24,793 | +108.8% |
| Deferred charges and accrued income | 490/1 | €1,885 | €2,172 | +€287 | +15.2% |
| Total equity and liabilities | 10/49 | €169,305 | €85,482 | -€83,823 | -49.5% |
| Equity | 10/15 | €133,925 | €3,000 | -€130,925 | -97.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €130,925 | €0 | -€130,925 | -100.0% |
| Distributable reserves | 133 | €130,925 | €0 | -€130,925 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,380 | €82,482 | +€47,103 | +133.1% |
| Amounts payable within one year | 42/48 | €35,380 | €82,482 | +€47,103 | +133.1% |
| Financial debts | 43 | - | €50 | +€50 | |
| Credit institutions | 430/8 | - | €50 | +€50 | |
| Trade debts | 44 | €4,716 | €4,730 | +€14 | +0.3% |
| Suppliers | 440/4 | €4,716 | €4,730 | +€14 | +0.3% |
| Taxes, remuneration and social security | 45 | €22,961 | €16,869 | -€6,091 | -26.5% |
| Taxes | 450/3 | €22,961 | €16,869 | -€6,091 | -26.5% |
| Other amounts payable | 47/48 | €7,703 | €60,833 | +€53,130 | +689.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,638 | €993 | -€645 | -39.4% |
| Other operating charges | 640/8 | €1,398 | €1,680 | +€283 | +20.2% |
| Non-recurring operating charges | 66A | €21,955 | €0 | -€21,955 | -100.0% |
| Gross operating margin | 9900 | €29,783 | €44,163 | +€14,379 | +48.3% |
| Operating profit (loss) | 9901 | €4,792 | €41,489 | +€36,696 | +765.7% |
| Financial income | 75/76B | €4,966 | €6,238 | +€1,272 | +25.6% |
| Recurring financial income | 75 | €4,966 | €6,238 | +€1,272 | +25.6% |
| Financial charges | 65/66B | €5,600 | €5,510 | -€90 | -1.6% |
| Recurring financial charges | 65 | €5,600 | €5,510 | -€90 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €4,158 | €42,217 | +€38,058 | +915.2% |
| Income taxes | 67/77 | €1,721 | €11,013 | +€9,292 | +539.8% |
| Profit (loss) for the period | 9904 | €2,437 | €31,203 | +€28,767 | +1180.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,437 | €31,203 | +€28,767 | +1180.5% |
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 8 October 2026 via checked.be.