A&E DESIGN: 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.
A&E DESIGN
Largest movements
- Tangible fixed assets -€8,561
down €8,561 (-37.2%), from €23,015 to €14,454
of which Furniture and vehicles: -€5,971
- Cash -€2,695
down €2,695 (-73.3%), from €3,679 to €983
mainly Debts after one year (-€5,206) and Tax, wage and social debts (-€3,983)
- Receivables after one year -€2,129
no longer reported in 2025 (was €2,129)
- Stocks and contracts -€1,345
no longer reported in 2025 (was €1,345)
- Deferred charges and accrued income -€839
down €839 (-45.6%), from €1,840 to €1,001
- Debts after one year -€5,206
down €5,206 (-38.7%), from €13,461 to €8,255
of which Financial debts: -€6,165
- Tax, wage and social debts -€3,983
down €3,983 (-85.5%), from €4,658 to €675
- Reserves -€3,573
no longer reported in 2025 (was €3,573)
- Advances received -€2,045
no longer reported in 2025 (was €2,045)
- Profit (loss) carried forward -€1,347
new in 2025: -€1,347
- Gross operating margin +€966
up €966 (+10.5%), from €9,176 to €10,141
- Depreciation -€496
down €496 (-7.1%), from €6,962 to €6,466
- Financial charges -€440
down €440 (-28.2%), from €1,558 to €1,118
- Taxes -€327
down €327 (-69.9%), from €468 to €141
- Financial income -€180
down €180 (-88.7%), from €203 to €23
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 | €32,668 | €16,960 | -€15,708 | -48.1% |
| Fixed assets | 21/28 | €23,294 | €14,572 | -€8,722 | -37.4% |
| Tangible fixed assets | 22/27 | €23,015 | €14,454 | -€8,561 | -37.2% |
| Plant, machinery and equipment | 23 | €4,414 | €1,825 | -€2,589 | -58.7% |
| Furniture and vehicles | 24 | €18,601 | €12,630 | -€5,971 | -32.1% |
| Financial fixed assets | 28 | €279 | €118 | -€162 | -57.9% |
| Current assets | 29/58 | €9,373 | €2,388 | -€6,985 | -74.5% |
| Amounts receivable after more than one year | 29 | €2,129 | - | -€2,129 | |
| Other amounts receivable | 291 | €2,129 | - | -€2,129 | |
| Stocks and contracts in progress | 3 | €1,345 | - | -€1,345 | |
| Stocks | 30/36 | €1,345 | - | -€1,345 | |
| Amounts receivable within one year | 40/41 | €381 | €403 | +€22 | +5.8% |
| Trade receivables | 40 | €381 | - | -€381 | |
| Other amounts receivable | 41 | - | €403 | +€403 | |
| Cash at bank and in hand | 54/58 | €3,679 | €983 | -€2,695 | -73.3% |
| Deferred charges and accrued income | 490/1 | €1,840 | €1,001 | -€839 | -45.6% |
| Total equity and liabilities | 10/49 | €32,668 | €16,960 | -€15,708 | -48.1% |
| Equity | 10/15 | €5,073 | €153 | -€4,921 | -97.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,573 | - | -€3,573 | |
| Distributable reserves | 133 | €3,573 | - | -€3,573 | |
| Profit (loss) carried forward | 14 | - | -€1,347 | -€1,347 | |
| Amounts payable | 17/49 | €27,594 | €16,808 | -€10,787 | -39.1% |
| Amounts payable after more than one year | 17 | €13,461 | €8,255 | -€5,206 | -38.7% |
| Financial debts | 170/4 | €13,461 | €7,296 | -€6,165 | -45.8% |
| Other amounts payable | 178/9 | - | €959 | +€959 | |
| Amounts payable within one year | 42/48 | €14,133 | €8,553 | -€5,581 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €5,875 | €6,165 | +€291 | +4.9% |
| Trade debts | 44 | €1,555 | €1,712 | +€157 | +10.1% |
| Suppliers | 440/4 | €1,555 | €1,712 | +€157 | +10.1% |
| Advances received on contracts in progress | 46 | €2,045 | - | -€2,045 | |
| Taxes, remuneration and social security | 45 | €4,658 | €675 | -€3,983 | -85.5% |
| Taxes | 450/3 | €4,658 | €675 | -€3,983 | -85.5% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,962 | €6,466 | -€496 | -7.1% |
| Other operating charges | 640/8 | €126 | €239 | +€113 | +90.0% |
| Non-recurring operating charges | 66A | - | €3,548 | +€3,548 | |
| Gross operating margin | 9900 | €9,176 | €10,141 | +€966 | +10.5% |
| Operating profit (loss) | 9901 | €2,088 | -€112 | -€2,199 | |
| Financial income | 75/76B | €203 | €23 | -€180 | -88.7% |
| Recurring financial income | 75 | €203 | €23 | -€180 | -88.7% |
| Financial charges | 65/66B | €1,558 | €1,118 | -€440 | -28.2% |
| Recurring financial charges | 65 | €1,558 | €1,118 | -€440 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €733 | -€1,207 | -€1,940 | |
| Income taxes | 67/77 | €468 | €141 | -€327 | -69.9% |
| Profit (loss) for the period | 9904 | €265 | -€1,347 | -€1,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €265 | -€1,347 | -€1,612 |
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 9 October 2026 via checked.be.