Attractive 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.
Attractive Design
Largest movements
- Receivables after one year +€98,942
up €98,942 (+53.4%), from €185,217 to €284,159
- Deferred charges and accrued income -€17,400
down €17,400 (-64.1%), from €27,150 to €9,750
- Receivables within one year -€8,615
down €8,615 (-37.9%), from €22,722 to €14,107
of which Other amounts receivable: -€9,533
- Tangible fixed assets -€4,101
down €4,101 (-8.7%), from €47,091 to €42,990
of which Land and buildings: -€5,215
- Profit (loss) carried forward +€55,783
up €55,783 (+42.6%), from €131,050 to €186,833
- Tax, wage and social debts +€19,185
up €19,185 (+35.0%), from €54,771 to €73,956
of which Taxes: +€18,177
- Debts after one year -€7,500
down €7,500 (-15.4%), from €48,750 to €41,250
- Gross operating margin +€45,807
up €45,807 (+65.0%), from €70,499 to €116,306
- Purchases and services -€43,235
down €43,235 (-44.6%), from €97,021 to €53,786
- Staff costs +€24,000
up €24,000 (+338.9%), from €7,083 to €31,083
- Taxes +€10,949
up €10,949 (+85.4%), from €12,815 to €23,764
- Turnover +€6,795
up €6,795 (+4.2%), from €163,297 to €170,092
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 | €282,674 | €351,152 | +€68,478 | +24.2% |
| Fixed assets | 21/28 | €47,111 | €43,010 | -€4,101 | -8.7% |
| Tangible fixed assets | 22/27 | €47,091 | €42,990 | -€4,101 | -8.7% |
| Land and buildings | 22 | €42,439 | €37,224 | -€5,215 | -12.3% |
| Plant, machinery and equipment | 23 | €691 | €411 | -€281 | -40.6% |
| Furniture and vehicles | 24 | €2,171 | €3,755 | +€1,584 | +73.0% |
| Other tangible fixed assets | 26 | €1,790 | €1,600 | -€190 | -10.6% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €235,563 | €308,141 | +€72,578 | +30.8% |
| Amounts receivable after more than one year | 29 | €185,217 | €284,159 | +€98,942 | +53.4% |
| Other amounts receivable | 291 | €185,217 | €284,159 | +€98,942 | +53.4% |
| Amounts receivable within one year | 40/41 | €22,722 | €14,107 | -€8,615 | -37.9% |
| Trade receivables | 40 | €567 | €1,485 | +€918 | +161.7% |
| Other amounts receivable | 41 | €22,155 | €12,622 | -€9,533 | -43.0% |
| Cash at bank and in hand | 54/58 | €474 | €126 | -€348 | -73.5% |
| Deferred charges and accrued income | 490/1 | €27,150 | €9,750 | -€17,400 | -64.1% |
| Total equity and liabilities | 10/49 | €282,674 | €351,152 | +€68,478 | +24.2% |
| Equity | 10/15 | €147,110 | €202,893 | +€55,783 | +37.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,050 | €186,833 | +€55,783 | +42.6% |
| Amounts payable | 17/49 | €135,564 | €148,259 | +€12,695 | +9.4% |
| Amounts payable after more than one year | 17 | €48,750 | €41,250 | -€7,500 | -15.4% |
| Financial debts | 170/4 | €48,750 | €41,250 | -€7,500 | -15.4% |
| Amounts payable within one year | 42/48 | €86,814 | €107,009 | +€20,195 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €8,125 | €8,125 | = | 0.0% |
| Financial debts | 43 | €20,626 | €20,551 | -€75 | -0.4% |
| Credit institutions | 430/8 | €20,626 | €20,551 | -€75 | -0.4% |
| Trade debts | 44 | €3,292 | €4,376 | +€1,084 | +32.9% |
| Suppliers | 440/4 | €3,292 | €4,376 | +€1,084 | +32.9% |
| Taxes, remuneration and social security | 45 | €54,771 | €73,956 | +€19,185 | +35.0% |
| Taxes | 450/3 | €53,763 | €71,940 | +€18,177 | +33.8% |
| Remuneration and social security | 454/9 | €1,008 | €2,016 | +€1,008 | +100.0% |
| Turnover | 70 | €163,297 | €170,092 | +€6,795 | +4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,021 | €53,786 | -€43,235 | -44.6% |
| Remuneration, social security and pensions | 62 | €7,083 | €31,083 | +€24,000 | +338.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,747 | €6,999 | +€252 | +3.7% |
| Other operating charges | 640/8 | €5,508 | €2,862 | -€2,646 | -48.0% |
| Gross operating margin | 9900 | €70,499 | €116,306 | +€45,807 | +65.0% |
| Operating profit (loss) | 9901 | €51,161 | €75,363 | +€24,201 | +47.3% |
| Financial income | 75/76B | €8,413 | €8,460 | +€47 | +0.6% |
| Recurring financial income | 75 | €8,413 | €8,460 | +€47 | +0.6% |
| Financial charges | 65/66B | €4,111 | €4,276 | +€165 | +4.0% |
| Recurring financial charges | 65 | €4,111 | €4,276 | +€165 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €55,463 | €79,547 | +€24,084 | +43.4% |
| Income taxes | 67/77 | €12,815 | €23,764 | +€10,949 | +85.4% |
| Profit (loss) for the period | 9904 | €42,648 | €55,783 | +€13,135 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,648 | €55,783 | +€13,135 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.