DIGYD: 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.
DIGYD
Largest movements
- Cash -€64,965
down €64,965 (-64.8%), from €100,317 to €35,352
mainly Receivables within one year (-€29,113) and Tax, wage and social debts (-€18,302)
- Receivables within one year +€29,113
up €29,113 (+165.2%), from €17,624 to €46,737
of which Other amounts receivable: +€29,418
- Tangible fixed assets -€2,860
down €2,860 (-41.4%), from €6,905 to €4,045
of which Plant, machinery and equipment: -€1,707
- Deferred charges and accrued income -€1,816
down €1,816 (-11.9%), from €15,310 to €13,494
- Tax, wage and social debts -€18,302
down €18,302 (-93.3%), from €19,622 to €1,320
- Profit (loss) carried forward -€16,139
down €16,139 (-16.1%), from €100,145 to €84,006
- Trade debts -€8,505
down €8,505 (-86.9%), from €9,784 to €1,279
- Gross operating margin -€27,184
down €27,184, from €15,614 to -€11,570
- Taxes -€3,350
no longer reported in 2025 (was €3,350)
- Depreciation -€1,968
down €1,968 (-40.8%), from €4,828 to €2,860
- Financial income +€459
up €459 (+65.6%), from €699 to €1,158
- Financial charges +€186
up €186 (+60.7%), from €307 to €493
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 | €153,606 | €113,079 | -€40,527 | -26.4% |
| Fixed assets | 21/28 | €6,905 | €4,045 | -€2,860 | -41.4% |
| Tangible fixed assets | 22/27 | €6,905 | €4,045 | -€2,860 | -41.4% |
| Land and buildings | 22 | €5,065 | €4,045 | -€1,020 | -20.1% |
| Plant, machinery and equipment | 23 | €1,707 | - | -€1,707 | |
| Furniture and vehicles | 24 | €133 | - | -€133 | |
| Current assets | 29/58 | €146,701 | €109,033 | -€37,667 | -25.7% |
| Amounts receivable within one year | 40/41 | €17,624 | €46,737 | +€29,113 | +165.2% |
| Trade receivables | 40 | €12,271 | €11,967 | -€304 | -2.5% |
| Other amounts receivable | 41 | €5,353 | €34,771 | +€29,418 | +549.6% |
| Current investments | 50/53 | €13,450 | €13,450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,317 | €35,352 | -€64,965 | -64.8% |
| Deferred charges and accrued income | 490/1 | €15,310 | €13,494 | -€1,816 | -11.9% |
| Total equity and liabilities | 10/49 | €153,606 | €113,079 | -€40,527 | -26.4% |
| Equity | 10/15 | €120,550 | €104,411 | -€16,139 | -13.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,145 | €84,006 | -€16,139 | -16.1% |
| Amounts payable | 17/49 | €33,056 | €8,668 | -€24,388 | -73.8% |
| Amounts payable within one year | 42/48 | €33,056 | €8,668 | -€24,388 | -73.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,269 | +€1,269 | |
| Trade debts | 44 | €9,784 | €1,279 | -€8,505 | -86.9% |
| Suppliers | 440/4 | €9,784 | €1,279 | -€8,505 | -86.9% |
| Advances received on contracts in progress | 46 | €3,650 | €4,800 | +€1,150 | +31.5% |
| Taxes, remuneration and social security | 45 | €19,622 | €1,320 | -€18,302 | -93.3% |
| Taxes | 450/3 | €19,622 | €1,320 | -€18,302 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,828 | €2,860 | -€1,968 | -40.8% |
| Other operating charges | 640/8 | €2,502 | €2,374 | -€128 | -5.1% |
| Gross operating margin | 9900 | €15,614 | -€11,570 | -€27,184 | |
| Operating profit (loss) | 9901 | €8,284 | -€16,804 | -€25,088 | |
| Financial income | 75/76B | €699 | €1,158 | +€459 | +65.6% |
| Recurring financial income | 75 | €699 | €1,158 | +€459 | +65.6% |
| Financial charges | 65/66B | €307 | €493 | +€186 | +60.7% |
| Recurring financial charges | 65 | €307 | €493 | +€186 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €8,676 | -€16,139 | -€24,815 | |
| Income taxes | 67/77 | €3,350 | - | -€3,350 | |
| Profit (loss) for the period | 9904 | €5,326 | -€16,139 | -€21,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,326 | -€16,139 | -€21,465 |
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 4 October 2026 via checked.be.