ABILITY 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.
ABILITY DESIGN
Largest movements
- Receivables within one year -€14,900
down €14,900 (-80.1%), from €18,596 to €3,696
- Tangible fixed assets -€3,765
down €3,765 (-3.9%), from €96,320 to €92,555
- Trade debts -€38,598
down €38,598 (-51.5%), from €74,934 to €36,336
- Other debts +€28,268
up €28,268 (+104.1%), from €27,145 to €55,413
- Profit (loss) carried forward -€11,399
down €11,399 (-19.1%), from -€59,665 to -€71,064
- Short-term financial debts +€2,482
new in 2025: €2,482
- Gross operating margin -€3,185
down €3,185, from €552 to -€2,633
- Financial charges +€506
up €506 (+58.6%), from €863 to €1,369
- Other operating charges +€110
up €110 (+3.1%), from €3,522 to €3,632
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 | €115,601 | €96,354 | -€19,247 | -16.6% |
| Fixed assets | 21/28 | €96,320 | €92,555 | -€3,765 | -3.9% |
| Tangible fixed assets | 22/27 | €96,320 | €92,555 | -€3,765 | -3.9% |
| Land and buildings | 22 | €96,320 | €92,555 | -€3,765 | -3.9% |
| Current assets | 29/58 | €19,281 | €3,799 | -€15,482 | -80.3% |
| Amounts receivable within one year | 40/41 | €18,596 | €3,696 | -€14,900 | -80.1% |
| Other amounts receivable | 41 | €18,596 | €3,696 | -€14,900 | -80.1% |
| Cash at bank and in hand | 54/58 | €585 | - | -€585 | |
| Deferred charges and accrued income | 490/1 | €100 | €103 | +€3 | +3.0% |
| Total equity and liabilities | 10/49 | €115,601 | €96,354 | -€19,247 | -16.6% |
| Equity | 10/15 | €13,522 | €2,123 | -€11,399 | -84.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €54,595 | €54,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €52,736 | €52,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,665 | -€71,064 | -€11,399 | -19.1% |
| Amounts payable | 17/49 | €102,079 | €94,231 | -€7,848 | -7.7% |
| Amounts payable within one year | 42/48 | €102,079 | €94,231 | -€7,848 | -7.7% |
| Financial debts | 43 | - | €2,482 | +€2,482 | |
| Credit institutions | 430/8 | - | €2,482 | +€2,482 | |
| Trade debts | 44 | €74,934 | €36,336 | -€38,598 | -51.5% |
| Suppliers | 440/4 | €74,934 | €36,336 | -€38,598 | -51.5% |
| Other amounts payable | 47/48 | €27,145 | €55,413 | +€28,268 | +104.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,765 | €3,765 | = | 0.0% |
| Other operating charges | 640/8 | €3,522 | €3,632 | +€110 | +3.1% |
| Gross operating margin | 9900 | €552 | -€2,633 | -€3,185 | |
| Operating profit (loss) | 9901 | -€6,735 | -€10,030 | -€3,295 | -48.9% |
| Financial charges | 65/66B | €863 | €1,369 | +€506 | +58.6% |
| Recurring financial charges | 65 | €863 | €1,369 | +€506 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,598 | -€11,399 | -€3,801 | -50.0% |
| Profit (loss) for the period | 9904 | -€7,598 | -€11,399 | -€3,801 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,598 | -€11,399 | -€3,801 | -50.0% |
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 5 October 2026 via checked.be.