B&E DeZign: 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.
B&E DeZign
Largest movements
- Cash -€14,105
down €14,105 (-15.1%), from €93,195 to €79,090
mainly Receivables within one year (-€9,307) and Tax, wage and social debts (-€8,959)
- Receivables within one year +€9,307
up €9,307 (+27.7%), from €33,659 to €42,966
of which Trade receivables: +€9,068
- Tax, wage and social debts -€8,959
down €8,959 (-42.2%), from €21,219 to €12,260
- Reserves +€5,288
up €5,288 (+6.0%), from €88,788 to €94,076
of which Distributable reserves: +€5,288
- Trade debts -€1,375
no longer reported in 2024 (was €1,375)
- Gross operating margin -€8,607
down €8,607 (-32.9%), from €26,143 to €17,536
- Taxes +€633
up €633 (+8.9%), from €7,144 to €7,776
- Depreciation -€631
down €631 (-15.1%), from €4,167 to €3,536
- Financial income +€283
up €283 (+40,383%), from €1 to €283
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.
Derived cash bridge
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 | €134,004 | €128,958 | -€5,046 | -3.8% |
| Fixed assets | 21/28 | €7,150 | €6,709 | -€441 | -6.2% |
| Tangible fixed assets | 22/27 | €7,150 | €6,709 | -€441 | -6.2% |
| Plant, machinery and equipment | 23 | €7,150 | €6,709 | -€441 | -6.2% |
| Current assets | 29/58 | €126,854 | €122,249 | -€4,604 | -3.6% |
| Amounts receivable within one year | 40/41 | €33,659 | €42,966 | +€9,307 | +27.7% |
| Trade receivables | 40 | €30,684 | €39,752 | +€9,068 | +29.6% |
| Other amounts receivable | 41 | €2,975 | €3,214 | +€239 | +8.0% |
| Cash at bank and in hand | 54/58 | €93,195 | €79,090 | -€14,105 | -15.1% |
| Deferred charges and accrued income | 490/1 | - | €194 | +€194 | |
| Total equity and liabilities | 10/49 | €134,004 | €128,958 | -€5,046 | -3.8% |
| Equity | 10/15 | €111,410 | €116,698 | +€5,288 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,788 | €94,076 | +€5,288 | +6.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €86,888 | €92,176 | +€5,288 | +6.1% |
| Profit (loss) carried forward | 14 | €4,022 | €4,022 | = | 0.0% |
| Amounts payable | 17/49 | €22,594 | €12,260 | -€10,334 | -45.7% |
| Amounts payable within one year | 42/48 | €22,594 | €12,260 | -€10,334 | -45.7% |
| Trade debts | 44 | €1,375 | - | -€1,375 | |
| Suppliers | 440/4 | €1,375 | - | -€1,375 | |
| Taxes, remuneration and social security | 45 | €21,219 | €12,260 | -€8,959 | -42.2% |
| Taxes | 450/3 | €21,219 | €12,260 | -€8,959 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,167 | €3,536 | -€631 | -15.1% |
| Other operating charges | 640/8 | €1,317 | €1,072 | -€244 | -18.6% |
| Gross operating margin | 9900 | €26,143 | €17,536 | -€8,607 | -32.9% |
| Operating profit (loss) | 9901 | €20,660 | €12,928 | -€7,732 | -37.4% |
| Financial income | 75/76B | €1 | €283 | +€283 | +40,383% |
| Recurring financial income | 75 | €1 | €283 | +€283 | +40,383% |
| Financial charges | 65/66B | €142 | €147 | +€6 | +4.1% |
| Recurring financial charges | 65 | €142 | €147 | +€6 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €20,519 | €13,064 | -€7,455 | -36.3% |
| Income taxes | 67/77 | €7,144 | €7,776 | +€633 | +8.9% |
| Profit (loss) for the period | 9904 | €13,375 | €5,288 | -€8,087 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,375 | €5,288 | -€8,087 | -60.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.