4U-Design: 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.
4U-Design
Largest movements
- Cash -€61,872
down €61,872 (-37.2%), from €166,368 to €104,496
mainly Other debts (-€52,243) and Tax, wage and social debts (-€7,467)
- Other debts -€52,243
down €52,243 (-100.0%), from €52,243 to €0
- Tax, wage and social debts -€7,467
down €7,467 (-100.0%), from €7,467 to €0
- Gross operating margin -€51,539
down €51,539, from €50,381 to -€1,159
- Taxes -€16,223
down €16,223 (-100.0%), from €16,223 to €0
- Financial income -€511
down €511 (-38.4%), from €1,331 to €820
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 | €230,997 | €170,244 | -€60,753 | -26.3% |
| Current assets | 29/58 | €230,997 | €170,244 | -€60,753 | -26.3% |
| Amounts receivable within one year | 40/41 | €13,601 | €14,069 | +€468 | +3.4% |
| Trade receivables | 40 | €13,601 | €3,963 | -€9,638 | -70.9% |
| Other amounts receivable | 41 | €0 | €10,106 | +€10,106 | |
| Current investments | 50/53 | €51,029 | €51,679 | +€650 | +1.3% |
| Cash at bank and in hand | 54/58 | €166,368 | €104,496 | -€61,872 | -37.2% |
| Total equity and liabilities | 10/49 | €230,997 | €170,244 | -€60,753 | -26.3% |
| Equity | 10/15 | €169,558 | €168,544 | -€1,014 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,944 | €123,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €123,944 | €123,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,414 | €38,401 | -€1,014 | -2.6% |
| Amounts payable | 17/49 | €61,440 | €1,700 | -€59,740 | -97.2% |
| Amounts payable within one year | 42/48 | €61,321 | €930 | -€60,390 | -98.5% |
| Trade debts | 44 | €1,611 | €930 | -€681 | -42.3% |
| Suppliers | 440/4 | €1,611 | €930 | -€681 | -42.3% |
| Taxes, remuneration and social security | 45 | €7,467 | €0 | -€7,467 | -100.0% |
| Taxes | 450/3 | €7,467 | €0 | -€7,467 | -100.0% |
| Other amounts payable | 47/48 | €52,243 | €0 | -€52,243 | -100.0% |
| Accrued charges and deferred income | 492/3 | €119 | €769 | +€650 | +547.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €50,381 | -€1,159 | -€51,539 | |
| Operating profit (loss) | 9901 | €49,875 | -€1,678 | -€51,554 | |
| Financial income | 75/76B | €1,331 | €820 | -€511 | -38.4% |
| Recurring financial income | 75 | €1,331 | €820 | -€511 | -38.4% |
| Financial charges | 65/66B | €221 | €155 | -€66 | -29.9% |
| Recurring financial charges | 65 | €221 | €155 | -€66 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €50,986 | -€1,014 | -€51,999 | |
| Income taxes | 67/77 | €16,223 | €0 | -€16,223 | -100.0% |
| Profit (loss) for the period | 9904 | €34,763 | -€1,014 | -€35,777 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,763 | -€1,014 | -€35,777 |
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 2 October 2026 via checked.be.