Les Digues: 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.
Les Digues
Largest movements
- Tangible fixed assets -€7,771
down €7,771 (-1.6%), from €501,236 to €493,465
of which Land and buildings: -€7,053
- Debts after one year -€21,525
down €21,525 (-5.1%), from €420,602 to €399,077
- Profit (loss) carried forward +€13,224
up €13,224 (+136.0%), from €9,721 to €22,945
- Gross operating margin -€1,872
down €1,872 (-3.6%), from €52,655 to €50,783
- Depreciation +€1,098
up €1,098 (+5.0%), from €22,151 to €23,249
- Financial charges -€1,039
down €1,039 (-10.3%), from €10,039 to €9,000
- Taxes +€682
up €682 (+20.2%), from €3,378 to €4,060
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 | €536,523 | €535,515 | -€1,008 | -0.2% |
| Fixed assets | 21/28 | €501,236 | €493,465 | -€7,771 | -1.6% |
| Tangible fixed assets | 22/27 | €501,236 | €493,465 | -€7,771 | -1.6% |
| Land and buildings | 22 | €498,592 | €491,539 | -€7,053 | -1.4% |
| Furniture and vehicles | 24 | €2,644 | €1,926 | -€718 | -27.2% |
| Current assets | 29/58 | €35,287 | €42,050 | +€6,763 | +19.2% |
| Amounts receivable within one year | 40/41 | - | €740 | +€740 | |
| Other amounts receivable | 41 | - | €740 | +€740 | |
| Cash at bank and in hand | 54/58 | €34,829 | €39,555 | +€4,726 | +13.6% |
| Deferred charges and accrued income | 490/1 | €458 | €1,755 | +€1,297 | +283.2% |
| Total equity and liabilities | 10/49 | €536,523 | €535,515 | -€1,008 | -0.2% |
| Equity | 10/15 | €84,721 | €97,945 | +€13,224 | +15.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,721 | €22,945 | +€13,224 | +136.0% |
| Amounts payable | 17/49 | €451,802 | €437,570 | -€14,232 | -3.2% |
| Amounts payable after more than one year | 17 | €420,602 | €399,077 | -€21,525 | -5.1% |
| Financial debts | 170/4 | €420,602 | €399,077 | -€21,525 | -5.1% |
| Amounts payable within one year | 42/48 | €25,185 | €27,168 | +€1,983 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €21,457 | €21,525 | +€68 | +0.3% |
| Trade debts | 44 | €3,650 | €5,565 | +€1,915 | +52.5% |
| Suppliers | 440/4 | €3,650 | €5,565 | +€1,915 | +52.5% |
| Taxes, remuneration and social security | 45 | €78 | €78 | = | 0.0% |
| Taxes | 450/3 | €78 | €78 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,015 | €11,325 | +€5,310 | +88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,151 | €23,249 | +€1,098 | +5.0% |
| Other operating charges | 640/8 | €1,205 | €1,250 | +€45 | +3.7% |
| Gross operating margin | 9900 | €52,655 | €50,783 | -€1,872 | -3.6% |
| Operating profit (loss) | 9901 | €29,299 | €26,284 | -€3,015 | -10.3% |
| Financial charges | 65/66B | €10,039 | €9,000 | -€1,039 | -10.3% |
| Recurring financial charges | 65 | €10,039 | €9,000 | -€1,039 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €19,260 | €17,284 | -€1,976 | -10.3% |
| Income taxes | 67/77 | €3,378 | €4,060 | +€682 | +20.2% |
| Profit (loss) for the period | 9904 | €15,882 | €13,224 | -€2,658 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,882 | €13,224 | -€2,658 | -16.7% |
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 10 October 2026 via checked.be.