ABERDEEN 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.
ABERDEEN DESIGN
Largest movements
- Receivables within one year +€10,145
up €10,145, from €0 to €10,145
of which Trade receivables: +€10,145
- Cash +€456
up €456 (+1,675%), from €27 to €483
mainly Other debts (+€7,194) and Net result for the year (+€5,116)
- Other debts +€7,194
up €7,194 (+30.3%), from €23,768 to €30,962
- Debts after one year -€5,135
down €5,135 (-100%), from €5,135 to €0
- Profit (loss) carried forward +€5,116
up €5,116 (+11.2%), from -€45,830 to -€40,714
- Trade debts +€2,577
up €2,577 (+43.6%), from €5,912 to €8,489
- Tax, wage and social debts +€1,756
new in 2025: €1,756
- Gross operating margin +€7,670
up €7,670, from -€1,274 to €6,396
- Other operating charges -€106
down €106 (-13.5%), from €783 to €678
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 | €27 | €10,628 | +€10,601 | +38,931% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €27 | €10,628 | +€10,601 | +38,931% |
| Amounts receivable within one year | 40/41 | €0 | €10,145 | +€10,145 | |
| Trade receivables | 40 | - | €10,145 | +€10,145 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27 | €483 | +€456 | +1,675% |
| Total equity and liabilities | 10/49 | €27 | €10,628 | +€10,601 | +38,931% |
| Equity | 10/15 | -€40,830 | -€35,714 | +€5,116 | +12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,830 | -€40,714 | +€5,116 | +11.2% |
| Amounts payable | 17/49 | €40,858 | €46,342 | +€5,485 | +13.4% |
| Amounts payable after more than one year | 17 | €5,135 | €0 | -€5,135 | -100% |
| Financial debts | 170/4 | €5,135 | €0 | -€5,135 | -100% |
| Amounts payable within one year | 42/48 | €35,723 | €46,342 | +€10,620 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €6,042 | €5,135 | -€907 | -15.0% |
| Trade debts | 44 | €5,912 | €8,489 | +€2,577 | +43.6% |
| Suppliers | 440/4 | €5,912 | €8,489 | +€2,577 | +43.6% |
| Taxes, remuneration and social security | 45 | - | €1,756 | +€1,756 | |
| Taxes | 450/3 | - | €1,756 | +€1,756 | |
| Other amounts payable | 47/48 | €23,768 | €30,962 | +€7,194 | +30.3% |
| Other operating charges | 640/8 | €783 | €678 | -€106 | -13.5% |
| Non-recurring operating charges | 66A | €1,499 | €0 | -€1,499 | -100% |
| Gross operating margin | 9900 | -€1,274 | €6,396 | +€7,670 | |
| Operating profit (loss) | 9901 | -€3,556 | €5,719 | +€9,275 | |
| Financial charges | 65/66B | €614 | €603 | -€12 | -1.9% |
| Recurring financial charges | 65 | €614 | €603 | -€12 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,171 | €5,116 | +€9,287 | |
| Profit (loss) for the period | 9904 | -€4,171 | €5,116 | +€9,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,171 | €5,116 | +€9,287 |
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 20 October 2026 via checked.be.