BASE 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.
BASE DESIGN
Largest movements
- Cash +€143,196
up €143,196 (+106.3%), from €134,697 to €277,893
mainly Trade debts (+€112,078) and Tax, wage and social debts (+€67,366)
- Receivables within one year +€41,955
up €41,955 (+6.8%), from €619,117 to €661,072
of which Trade receivables: +€40,037
- Deferred charges and accrued income -€13,674
down €13,674 (-49.6%), from €27,553 to €13,880
- Trade debts +€112,078
up €112,078 (+49.5%), from €226,590 to €338,668
- Tax, wage and social debts +€67,366
up €67,366 (+76.6%), from €87,928 to €155,293
of which Remuneration and social security: +€70,967
- Accrued charges and deferred income +€31,965
up €31,965 (+28.9%), from €110,710 to €142,676
- Current portion of long-term debt -€26,774
down €26,774 (-37.6%), from €71,286 to €44,512
- Other debts -€10,957
down €10,957 (-46.9%), from €23,382 to €12,425
- Staff costs +€275,496
up €275,496 (+49.2%), from €559,832 to €835,327
- Gross operating margin +€248,151
up €248,151 (+40.4%), from €613,647 to €861,798
- Write-downs -€40,000
down €40,000, from €0 to -€40,000
- Taxes +€11,482
up €11,482 (+219.5%), from €5,232 to €16,714
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 | €819,308 | €994,860 | +€175,552 | +21.4% |
| Fixed assets | 21/28 | €37,941 | €42,015 | +€4,074 | +10.7% |
| Tangible fixed assets | 22/27 | €37,341 | €41,415 | +€4,074 | +10.9% |
| Furniture and vehicles | 24 | €6,897 | €17,923 | +€11,027 | +159.9% |
| Other tangible fixed assets | 26 | €30,444 | €23,492 | -€6,952 | -22.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €781,368 | €952,845 | +€171,478 | +21.9% |
| Amounts receivable within one year | 40/41 | €619,117 | €661,072 | +€41,955 | +6.8% |
| Trade receivables | 40 | €618,862 | €658,899 | +€40,037 | +6.5% |
| Other amounts receivable | 41 | €256 | €2,173 | +€1,917 | +749.7% |
| Cash at bank and in hand | 54/58 | €134,697 | €277,893 | +€143,196 | +106.3% |
| Deferred charges and accrued income | 490/1 | €27,553 | €13,880 | -€13,674 | -49.6% |
| Total equity and liabilities | 10/49 | €819,308 | €994,860 | +€175,552 | +21.4% |
| Equity | 10/15 | €296,407 | €301,286 | +€4,879 | +1.6% |
| Contributions | 10/11 | €78,550 | €78,550 | = | 0.0% |
| Reserves | 13 | €7,855 | €7,855 | = | 0.0% |
| Distributable reserves | 133 | €7,855 | €7,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,002 | €214,881 | +€4,879 | +2.3% |
| Amounts payable | 17/49 | €522,902 | €693,574 | +€170,673 | +32.6% |
| Amounts payable after more than one year | 17 | €3,006 | €0 | -€3,006 | -100.0% |
| Financial debts | 170/4 | €3,006 | €0 | -€3,006 | -100.0% |
| Amounts payable within one year | 42/48 | €409,185 | €550,898 | +€141,713 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €71,286 | €44,512 | -€26,774 | -37.6% |
| Trade debts | 44 | €226,590 | €338,668 | +€112,078 | +49.5% |
| Suppliers | 440/4 | €226,590 | €338,668 | +€112,078 | +49.5% |
| Taxes, remuneration and social security | 45 | €87,928 | €155,293 | +€67,366 | +76.6% |
| Taxes | 450/3 | €27,913 | €24,312 | -€3,601 | -12.9% |
| Remuneration and social security | 454/9 | €60,015 | €130,981 | +€70,967 | +118.2% |
| Other amounts payable | 47/48 | €23,382 | €12,425 | -€10,957 | -46.9% |
| Accrued charges and deferred income | 492/3 | €110,710 | €142,676 | +€31,965 | +28.9% |
| Non-recurring operating income | 76A | €0 | €207 | +€207 | |
| Remuneration, social security and pensions | 62 | €559,832 | €835,327 | +€275,496 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,688 | €16,889 | -€799 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€40,000 | -€40,000 | |
| Other operating charges | 640/8 | €17,891 | €24,256 | +€6,365 | +35.6% |
| Non-recurring operating charges | 66A | €1,064 | €1,036 | -€29 | -2.7% |
| Gross operating margin | 9900 | €613,647 | €861,798 | +€248,151 | +40.4% |
| Operating profit (loss) | 9901 | €17,172 | €24,289 | +€7,118 | +41.4% |
| Financial income | 75/76B | €948 | €4,338 | +€3,390 | +357.7% |
| Recurring financial income | 75 | €948 | €4,338 | +€3,390 | +357.7% |
| Financial charges | 65/66B | €8,718 | €7,035 | -€1,684 | -19.3% |
| Recurring financial charges | 65 | €8,718 | €7,035 | -€1,684 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €9,401 | €21,593 | +€12,192 | +129.7% |
| Income taxes | 67/77 | €5,232 | €16,714 | +€11,482 | +219.5% |
| Profit (loss) for the period | 9904 | €4,169 | €4,879 | +€710 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,169 | €4,879 | +€710 | +17.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.