DIGYCO: 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.
DIGYCO
Largest movements
- Cash +€14,946
up €14,946 (+39.9%), from €37,500 to €52,446
mainly Net result for the year (+€14,608) and Depreciation (+€8,208)
- Tangible fixed assets -€5,313
down €5,313 (-17.3%), from €30,647 to €25,335
of which Other tangible fixed assets: -€2,948
- Receivables within one year +€2,791
up €2,791 (+5.1%), from €54,986 to €57,777
of which Other amounts receivable: +€4,192
- Other debts +€7,232
up €7,232 (+160.1%), from €4,518 to €11,750
- Trade debts +€4,739
up €4,739 (+108.8%), from €4,358 to €9,097
- Reserves +€2,858
up €2,858 (+1.9%), from €147,933 to €150,790
- Gross operating margin -€7,199
down €7,199 (-19.7%), from €36,462 to €29,263
- Taxes -€2,323
down €2,323 (-21.1%), from €11,017 to €8,695
- Depreciation +€2,029
up €2,029 (+32.8%), from €6,179 to €8,208
- Financial charges -€575
down €575 (-40.0%), from €1,437 to €862
- Other operating charges +€376
up €376 (+50.0%), from €752 to €1,128
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 | €182,932 | €194,103 | +€11,171 | +6.1% |
| Fixed assets | 21/28 | €32,897 | €27,585 | -€5,313 | -16.1% |
| Tangible fixed assets | 22/27 | €30,647 | €25,335 | -€5,313 | -17.3% |
| Furniture and vehicles | 24 | €17,644 | €15,279 | -€2,365 | -13.4% |
| Other tangible fixed assets | 26 | €13,003 | €10,055 | -€2,948 | -22.7% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €150,034 | €166,518 | +€16,484 | +11.0% |
| Amounts receivable after more than one year | 29 | €53,700 | €53,700 | = | 0.0% |
| Other amounts receivable | 291 | €53,700 | €53,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,986 | €57,777 | +€2,791 | +5.1% |
| Trade receivables | 40 | €31,273 | €29,873 | -€1,400 | -4.5% |
| Other amounts receivable | 41 | €23,712 | €27,904 | +€4,192 | +17.7% |
| Cash at bank and in hand | 54/58 | €37,500 | €52,446 | +€14,946 | +39.9% |
| Deferred charges and accrued income | 490/1 | €3,849 | €2,596 | -€1,253 | -32.6% |
| Total equity and liabilities | 10/49 | €182,932 | €194,103 | +€11,171 | +6.1% |
| Equity | 10/15 | €154,133 | €156,990 | +€2,858 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,933 | €150,790 | +€2,858 | +1.9% |
| Distributable reserves | 133 | €147,933 | €150,790 | +€2,858 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,799 | €37,113 | +€8,314 | +28.9% |
| Amounts payable within one year | 42/48 | €28,799 | €37,113 | +€8,314 | +28.9% |
| Financial debts | 43 | €7,086 | €5,168 | -€1,918 | -27.1% |
| Credit institutions | 430/8 | €7,086 | €5,168 | -€1,918 | -27.1% |
| Trade debts | 44 | €4,358 | €9,097 | +€4,739 | +108.8% |
| Suppliers | 440/4 | €4,358 | €9,097 | +€4,739 | +108.8% |
| Taxes, remuneration and social security | 45 | €12,837 | €11,097 | -€1,739 | -13.5% |
| Taxes | 450/3 | €12,837 | €11,097 | -€1,739 | -13.5% |
| Other amounts payable | 47/48 | €4,518 | €11,750 | +€7,232 | +160.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,179 | €8,208 | +€2,029 | +32.8% |
| Other operating charges | 640/8 | €752 | €1,128 | +€376 | +50.0% |
| Non-recurring operating charges | 66A | €63 | €0 | -€63 | -100.0% |
| Gross operating margin | 9900 | €36,462 | €29,263 | -€7,199 | -19.7% |
| Operating profit (loss) | 9901 | €29,467 | €19,926 | -€9,541 | -32.4% |
| Financial income | 75/76B | €4,414 | €4,238 | -€175 | -4.0% |
| Recurring financial income | 75 | €4,414 | €4,238 | -€175 | -4.0% |
| Financial charges | 65/66B | €1,437 | €862 | -€575 | -40.0% |
| Recurring financial charges | 65 | €1,437 | €862 | -€575 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €32,444 | €23,302 | -€9,142 | -28.2% |
| Income taxes | 67/77 | €11,017 | €8,695 | -€2,323 | -21.1% |
| Profit (loss) for the period | 9904 | €21,426 | €14,608 | -€6,819 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,426 | €14,608 | -€6,819 | -31.8% |
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.