DIGT Consulting: 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.
DIGT Consulting
Largest movements
- Tangible fixed assets +€158,529
up €158,529 (+1,255%), from €12,630 to €171,159
of which Land and buildings: +€157,634
- Cash -€27,534
down €27,534 (-55.8%), from €49,347 to €21,813
mainly Investment in fixed assets (net) (-€176,989) and Receivables within one year (-€14,781)
- Receivables within one year +€14,781
up €14,781 (+88.2%), from €16,760 to €31,541
of which Trade receivables: +€10,917
- Deferred charges and accrued income +€3,456
up €3,456 (+350%), from €988 to €4,444
- Debts after one year +€123,805
new in 2025: €123,805
- Current portion of long-term debt +€12,466
new in 2025: €12,466
- Profit (loss) carried forward +€10,547
up €10,547 (+15.4%), from €68,427 to €78,974
- Depreciation +€15,373
up €15,373 (+542%), from €2,837 to €18,210
- Taxes -€6,613
down €6,613 (-96.4%), from €6,860 to €247
- Financial charges +€3,526
up €3,526 (+351%), from €1,005 to €4,531
- Other operating charges +€1,243
up €1,243 (+252%), from €493 to €1,737
- Gross operating margin +€630
up €630 (+1.8%), from €34,574 to €35,204
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 | €81,325 | €230,807 | +€149,482 | +184% |
| Fixed assets | 21/28 | €14,230 | €173,009 | +€158,779 | +1,116% |
| Tangible fixed assets | 22/27 | €12,630 | €171,159 | +€158,529 | +1,255% |
| Land and buildings | 22 | €4,923 | €162,558 | +€157,634 | +3,202% |
| Plant, machinery and equipment | 23 | €519 | €1,387 | +€868 | +167% |
| Furniture and vehicles | 24 | €2,001 | €1,218 | -€783 | -39.1% |
| Other tangible fixed assets | 26 | €5,187 | €5,997 | +€810 | +15.6% |
| Financial fixed assets | 28 | €1,600 | €1,850 | +€250 | +15.6% |
| Current assets | 29/58 | €67,095 | €57,798 | -€9,297 | -13.9% |
| Amounts receivable within one year | 40/41 | €16,760 | €31,541 | +€14,781 | +88.2% |
| Trade receivables | 40 | €14,602 | €25,519 | +€10,917 | +74.8% |
| Other amounts receivable | 41 | €2,158 | €6,022 | +€3,864 | +179% |
| Cash at bank and in hand | 54/58 | €49,347 | €21,813 | -€27,534 | -55.8% |
| Deferred charges and accrued income | 490/1 | €988 | €4,444 | +€3,456 | +350% |
| Total equity and liabilities | 10/49 | €81,325 | €230,807 | +€149,482 | +184% |
| Equity | 10/15 | €69,427 | €79,974 | +€10,547 | +15.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,427 | €78,974 | +€10,547 | +15.4% |
| Amounts payable | 17/49 | €11,898 | €150,832 | +€138,934 | +1,168% |
| Amounts payable after more than one year | 17 | - | €123,805 | +€123,805 | |
| Financial debts | 170/4 | - | €123,805 | +€123,805 | |
| Amounts payable within one year | 42/48 | €11,898 | €27,028 | +€15,129 | +127% |
| Current portion of amounts payable after more than one year | 42 | - | €12,466 | +€12,466 | |
| Trade debts | 44 | €1,996 | €3,378 | +€1,382 | +69.2% |
| Suppliers | 440/4 | €1,996 | €3,378 | +€1,382 | +69.2% |
| Taxes, remuneration and social security | 45 | €9,902 | €11,184 | +€1,281 | +12.9% |
| Taxes | 450/3 | €7,777 | €9,037 | +€1,259 | +16.2% |
| Remuneration and social security | 454/9 | €2,125 | €2,147 | +€22 | +1.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,837 | €18,210 | +€15,373 | +542% |
| Other operating charges | 640/8 | €493 | €1,737 | +€1,243 | +252% |
| Gross operating margin | 9900 | €34,574 | €35,204 | +€630 | +1.8% |
| Operating profit (loss) | 9901 | €31,244 | €15,258 | -€15,986 | -51.2% |
| Financial income | 75/76B | €41 | €68 | +€26 | +63.5% |
| Recurring financial income | 75 | €41 | €68 | +€26 | +63.5% |
| Financial charges | 65/66B | €1,005 | €4,531 | +€3,526 | +351% |
| Recurring financial charges | 65 | €1,005 | €4,531 | +€3,526 | +351% |
| Profit (loss) for the period before taxes | 9903 | €30,280 | €10,794 | -€19,486 | -64.4% |
| Income taxes | 67/77 | €6,860 | €247 | -€6,613 | -96.4% |
| Profit (loss) for the period | 9904 | €23,420 | €10,547 | -€12,873 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,420 | €10,547 | -€12,873 | -55.0% |
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 20 October 2026 via checked.be.