AS 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.
AS Design
Largest movements
- Cash -€4,685
no longer reported in 2024 (was €4,685)
mainly Debts after one year (-€6,283) and Net result for the year (-€2,013)
- Receivables within one year +€184
up €184 (+1.8%), from €10,432 to €10,616
of which Other amounts receivable: +€184
- Debts after one year -€6,283
down €6,283 (-59.3%), from €10,598 to €4,314
- Other debts +€3,747
up €3,747 (+31.8%), from €11,769 to €15,517
- Profit (loss) carried forward -€2,013
down €2,013 (-5.6%), from -€36,076 to -€38,089
- Current portion of long-term debt +€221
up €221 (+3.6%), from €6,063 to €6,283
- Tax, wage and social debts -€173
down €173 (-38.7%), from €447 to €274
- Gross operating margin +€3,961
up €3,961 (+76.5%), from -€5,176 to -€1,215
- Other operating charges -€328
down €328 (-67.5%), from €485 to €158
- Financial charges -€286
down €286 (-30.9%), from €926 to €640
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,117 | €10,616 | -€4,501 | -29.8% |
| Current assets | 29/58 | €15,117 | €10,616 | -€4,501 | -29.8% |
| Amounts receivable within one year | 40/41 | €10,432 | €10,616 | +€184 | +1.8% |
| Trade receivables | 40 | €10,179 | €10,179 | = | 0.0% |
| Other amounts receivable | 41 | €253 | €437 | +€184 | +72.9% |
| Cash at bank and in hand | 54/58 | €4,685 | - | -€4,685 | |
| Total equity and liabilities | 10/49 | €15,117 | €10,616 | -€4,501 | -29.8% |
| Equity | 10/15 | -€26,076 | -€28,089 | -€2,013 | -7.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,076 | -€38,089 | -€2,013 | -5.6% |
| Amounts payable | 17/49 | €41,193 | €38,705 | -€2,488 | -6.0% |
| Amounts payable after more than one year | 17 | €10,598 | €4,314 | -€6,283 | -59.3% |
| Financial debts | 170/4 | €10,598 | €4,314 | -€6,283 | -59.3% |
| Amounts payable within one year | 42/48 | €30,596 | €34,391 | +€3,795 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €6,063 | €6,283 | +€221 | +3.6% |
| Advances received on contracts in progress | 46 | €12,317 | €12,317 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €447 | €274 | -€173 | -38.7% |
| Taxes | 450/3 | €447 | €274 | -€173 | -38.7% |
| Other amounts payable | 47/48 | €11,769 | €15,517 | +€3,747 | +31.8% |
| Non-recurring operating income | 76A | €2,368 | - | -€2,368 | |
| Other operating charges | 640/8 | €485 | €158 | -€328 | -67.5% |
| Non-recurring operating charges | 66A | €2,498 | - | -€2,498 | |
| Gross operating margin | 9900 | -€5,176 | -€1,215 | +€3,961 | +76.5% |
| Operating profit (loss) | 9901 | -€8,159 | -€1,373 | +€6,786 | +83.2% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €926 | €640 | -€286 | -30.9% |
| Recurring financial charges | 65 | €926 | €640 | -€286 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,079 | -€2,013 | +€7,066 | +77.8% |
| Profit (loss) for the period | 9904 | -€9,079 | -€2,013 | +€7,066 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,079 | -€2,013 | +€7,066 | +77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.