BC 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.
BC DESiGN
Largest movements
- Tangible fixed assets -€6,918
down €6,918 (-15.6%), from €44,231 to €37,313
of which Furniture and vehicles: -€3,846
- Cash -€6,542
down €6,542 (-88.6%), from €7,386 to €844
mainly Current investments (-€6,169) and Debts after one year (-€5,319)
- Current investments +€6,169
up €6,169 (+23.2%), from €26,599 to €32,768
- Receivables within one year -€2,984
down €2,984 (-18.7%), from €15,945 to €12,961
of which Trade receivables: -€4,486
- Debts after one year -€5,319
down €5,319 (-20.0%), from €26,648 to €21,329
- Profit (loss) carried forward -€5,109
new in 2025: -€5,109
- Tax, wage and social debts -€4,608
down €4,608 (-70.8%), from €6,508 to €1,900
of which Taxes: -€4,808
- Trade debts +€3,398
up €3,398 (+217%), from €1,567 to €4,965
- Other debts +€2,076
new in 2025: €2,076
- Gross operating margin -€27,774
down €27,774, from €24,636 to -€3,137
- Financial income +€5,736
up €5,736 (+497%), from €1,154 to €6,890
- Taxes -€4,791
down €4,791 (-96.3%), from €4,975 to €184
- Depreciation +€948
up €948 (+15.9%), from €5,970 to €6,918
- Other operating charges -€491
down €491 (-42.0%), from €1,169 to €678
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.
Derived cash bridge
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 | €94,161 | €84,020 | -€10,141 | -10.8% |
| Fixed assets | 21/28 | €44,231 | €37,313 | -€6,918 | -15.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €44,231 | €37,313 | -€6,918 | -15.6% |
| Land and buildings | 22 | €32,839 | €29,767 | -€3,072 | -9.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €11,392 | €7,546 | -€3,846 | -33.8% |
| Current assets | 29/58 | €49,930 | €46,706 | -€3,224 | -6.5% |
| Amounts receivable within one year | 40/41 | €15,945 | €12,961 | -€2,984 | -18.7% |
| Trade receivables | 40 | €14,426 | €9,940 | -€4,486 | -31.1% |
| Other amounts receivable | 41 | €1,519 | €3,021 | +€1,502 | +98.9% |
| Current investments | 50/53 | €26,599 | €32,768 | +€6,169 | +23.2% |
| Cash at bank and in hand | 54/58 | €7,386 | €844 | -€6,542 | -88.6% |
| Deferred charges and accrued income | 490/1 | - | €133 | +€133 | |
| Total equity and liabilities | 10/49 | €94,161 | €84,020 | -€10,141 | -10.8% |
| Equity | 10/15 | €49,306 | €44,197 | -€5,109 | -10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,906 | €36,906 | = | 0.0% |
| Distributable reserves | 133 | €36,906 | €36,906 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,109 | -€5,109 | |
| Amounts payable | 17/49 | €44,855 | €39,822 | -€5,033 | -11.2% |
| Amounts payable after more than one year | 17 | €26,648 | €21,329 | -€5,319 | -20.0% |
| Financial debts | 170/4 | €26,648 | €21,329 | -€5,319 | -20.0% |
| Amounts payable within one year | 42/48 | €18,207 | €18,260 | +€53 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €6,132 | €5,319 | -€813 | -13.3% |
| Trade debts | 44 | €1,567 | €4,965 | +€3,398 | +217% |
| Suppliers | 440/4 | €1,567 | €4,965 | +€3,398 | +217% |
| Advances received on contracts in progress | 46 | €4,000 | €4,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,508 | €1,900 | -€4,608 | -70.8% |
| Taxes | 450/3 | €4,808 | - | -€4,808 | |
| Remuneration and social security | 454/9 | €1,700 | €1,900 | +€200 | +11.8% |
| Other amounts payable | 47/48 | - | €2,076 | +€2,076 | |
| Accrued charges and deferred income | 492/3 | - | €233 | +€233 | |
| Non-recurring operating income | 76A | €2,247 | €3,873 | +€1,625 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,970 | €6,918 | +€948 | +15.9% |
| Other operating charges | 640/8 | €1,169 | €678 | -€491 | -42.0% |
| Gross operating margin | 9900 | €24,636 | -€3,137 | -€27,774 | |
| Operating profit (loss) | 9901 | €17,497 | -€10,733 | -€28,230 | |
| Financial income | 75/76B | €1,154 | €6,890 | +€5,736 | +497% |
| Recurring financial income | 75 | €1,154 | €6,890 | +€5,736 | +497% |
| Financial charges | 65/66B | €1,443 | €1,082 | -€361 | -25.0% |
| Recurring financial charges | 65 | €1,443 | €1,082 | -€361 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €17,208 | -€4,924 | -€22,132 | |
| Income taxes | 67/77 | €4,975 | €184 | -€4,791 | -96.3% |
| Profit (loss) for the period | 9904 | €12,233 | -€5,109 | -€17,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,233 | -€5,109 | -€17,342 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.