DIGIFARM: 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.
DIGIFARM
Largest movements
- Cash -€35,904
down €35,904 (-29.2%), from €123,129 to €87,226
mainly Other debts (-€24,529) and Trade debts (-€15,999)
- Stocks and contracts -€12,504
no longer reported in 2025 (was €12,504)
- Receivables within one year -€2,782
down €2,782 (-33.5%), from €8,295 to €5,514
of which Trade receivables: -€5,466
- Other debts -€24,529
down €24,529 (-28.0%), from €87,689 to €63,160
- Trade debts -€15,999
down €15,999 (-97.7%), from €16,380 to €381
- Tax, wage and social debts -€4,855
down €4,855 (-66.6%), from €7,295 to €2,440
- Profit (loss) carried forward -€3,925
down €3,925 (-41.0%), from -€9,581 to -€13,506
- Gross operating margin +€5,524
up €5,524, from -€2,581 to €2,943
- Depreciation -€1,357
down €1,357 (-51.2%), from €2,650 to €1,293
- Taxes +€1,341
up €1,341, from -€1,341 to €0
- Financial charges +€777
up €777 (+14.7%), from €5,303 to €6,080
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 | €146,285 | €96,071 | -€50,214 | -34.3% |
| Fixed assets | 21/28 | €1,224 | €2,145 | +€921 | +75.2% |
| Tangible fixed assets | 22/27 | €1,224 | €2,145 | +€921 | +75.2% |
| Furniture and vehicles | 24 | €1,224 | €2,145 | +€921 | +75.2% |
| Current assets | 29/58 | €145,061 | €93,927 | -€51,135 | -35.3% |
| Stocks and contracts in progress | 3 | €12,504 | - | -€12,504 | |
| Stocks | 30/36 | €12,504 | - | -€12,504 | |
| Amounts receivable within one year | 40/41 | €8,295 | €5,514 | -€2,782 | -33.5% |
| Trade receivables | 40 | €5,979 | €514 | -€5,466 | -91.4% |
| Other amounts receivable | 41 | €2,316 | €5,000 | +€2,684 | +116% |
| Cash at bank and in hand | 54/58 | €123,129 | €87,226 | -€35,904 | -29.2% |
| Deferred charges and accrued income | 490/1 | €1,132 | €1,187 | +€55 | +4.8% |
| Total equity and liabilities | 10/49 | €146,285 | €96,071 | -€50,214 | -34.3% |
| Equity | 10/15 | €34,921 | €30,091 | -€4,830 | -13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,302 | €37,397 | -€905 | -2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,442 | €35,537 | -€905 | -2.5% |
| Profit (loss) carried forward | 14 | -€9,581 | -€13,506 | -€3,925 | -41.0% |
| Amounts payable | 17/49 | €111,364 | €65,980 | -€45,384 | -40.8% |
| Amounts payable within one year | 42/48 | €111,364 | €65,980 | -€45,384 | -40.8% |
| Trade debts | 44 | €16,380 | €381 | -€15,999 | -97.7% |
| Suppliers | 440/4 | €16,380 | €381 | -€15,999 | -97.7% |
| Taxes, remuneration and social security | 45 | €7,295 | €2,440 | -€4,855 | -66.6% |
| Taxes | 450/3 | €7,295 | €2,440 | -€4,855 | -66.6% |
| Other amounts payable | 47/48 | €87,689 | €63,160 | -€24,529 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,650 | €1,293 | -€1,357 | -51.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,581 | €2,943 | +€5,524 | |
| Operating profit (loss) | 9901 | -€5,619 | €1,250 | +€6,869 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,303 | €6,080 | +€777 | +14.7% |
| Recurring financial charges | 65 | €5,303 | €6,080 | +€777 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,921 | -€4,830 | +€6,091 | +55.8% |
| Income taxes | 67/77 | -€1,341 | €0 | +€1,341 | |
| Profit (loss) for the period | 9904 | -€9,581 | -€4,830 | +€4,751 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,581 | -€4,830 | +€4,751 | +49.6% |
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 24 October 2026 via checked.be.