LA DIGUE: 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.
LA DIGUE
Largest movements
- Receivables within one year -€7,650
down €7,650 (-56.0%), from €13,650 to €6,000
- Tangible fixed assets -€6,682
down €6,682 (-21.7%), from €30,813 to €24,131
- Cash +€575
up €575 (+230.0%), from €250 to €825
mainly Other debts (+€10,777) and Receivables within one year (+€7,650)
- Stocks and contracts +€473
up €473 (+57.2%), from €827 to €1,300
- Profit (loss) carried forward -€25,130
down €25,130 (-129.1%), from -€19,473 to -€44,603
- Other debts +€10,777
new in 2024: €10,777
- Trade debts +€2,485
up €2,485 (+194.3%), from €1,279 to €3,764
- Tax, wage and social debts -€955
down €955 (-3.3%), from €28,792 to €27,838
of which Taxes: -€1,833
- Short-term financial debts -€462
down €462 (-100.0%), from €462 to €0
- Staff costs +€2,375
up €2,375 (+2.6%), from €92,684 to €95,059
- Gross operating margin +€1,832
up €1,832 (+2.4%), from €76,368 to €78,200
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,541 | €32,256 | -€13,284 | -29.2% |
| Fixed assets | 21/28 | €30,813 | €24,131 | -€6,682 | -21.7% |
| Tangible fixed assets | 22/27 | €30,813 | €24,131 | -€6,682 | -21.7% |
| Land and buildings | 22 | €18,749 | €15,699 | -€3,050 | -16.3% |
| Plant, machinery and equipment | 23 | €2,940 | €1,870 | -€1,070 | -36.4% |
| Furniture and vehicles | 24 | €9,124 | €6,562 | -€2,562 | -28.1% |
| Current assets | 29/58 | €14,727 | €8,125 | -€6,602 | -44.8% |
| Stocks and contracts in progress | 3 | €827 | €1,300 | +€473 | +57.2% |
| Stocks | 30/36 | €827 | €1,300 | +€473 | +57.2% |
| Amounts receivable within one year | 40/41 | €13,650 | €6,000 | -€7,650 | -56.0% |
| Other amounts receivable | 41 | €13,650 | €6,000 | -€7,650 | -56.0% |
| Cash at bank and in hand | 54/58 | €250 | €825 | +€575 | +230.0% |
| Total equity and liabilities | 10/49 | €45,541 | €32,256 | -€13,284 | -29.2% |
| Equity | 10/15 | €15,008 | -€10,122 | -€25,130 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €9,692 | €9,692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €7,213 | €7,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,473 | -€44,603 | -€25,130 | -129.1% |
| Amounts payable | 17/49 | €30,533 | €42,378 | +€11,846 | +38.8% |
| Amounts payable within one year | 42/48 | €30,533 | €42,378 | +€11,846 | +38.8% |
| Financial debts | 43 | €462 | €0 | -€462 | -100.0% |
| Credit institutions | 430/8 | €462 | €0 | -€462 | -100.0% |
| Trade debts | 44 | €1,279 | €3,764 | +€2,485 | +194.3% |
| Suppliers | 440/4 | €1,279 | €3,764 | +€2,485 | +194.3% |
| Taxes, remuneration and social security | 45 | €28,792 | €27,838 | -€955 | -3.3% |
| Taxes | 450/3 | €4,601 | €2,769 | -€1,833 | -39.8% |
| Remuneration and social security | 454/9 | €24,191 | €25,069 | +€878 | +3.6% |
| Other amounts payable | 47/48 | - | €10,777 | +€10,777 | |
| Non-recurring operating income | 76A | - | €4,955 | +€4,955 | |
| Remuneration, social security and pensions | 62 | €92,684 | €95,059 | +€2,375 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,216 | €6,682 | -€534 | -7.4% |
| Other operating charges | 640/8 | €801 | €468 | -€333 | -41.5% |
| Gross operating margin | 9900 | €76,368 | €78,200 | +€1,832 | +2.4% |
| Operating profit (loss) | 9901 | -€24,333 | -€24,009 | +€323 | +1.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €934 | €1,121 | +€187 | +20.0% |
| Recurring financial charges | 65 | €934 | €1,121 | +€187 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,267 | -€25,130 | +€137 | +0.5% |
| Profit (loss) for the period | 9904 | -€25,267 | -€25,130 | +€137 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,267 | -€25,130 | +€137 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.