BD 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.
BD Design
Largest movements
- Current investments +€6,000
new in 2025: €6,000
- Cash -€5,237
down €5,237 (-14.0%), from €37,400 to €32,163
mainly Trade debts (-€8,101) and Current investments (-€6,000)
- Receivables within one year -€4,618
down €4,618 (-49.7%), from €9,285 to €4,667
of which Trade receivables: -€5,411
- Tangible fixed assets -€3,613
down €3,613 (-16.0%), from €22,561 to €18,948
of which Plant, machinery and equipment: -€1,811
- Trade debts -€8,101
down €8,101 (-69.5%), from €11,658 to €3,557
- Debts after one year -€5,675
down €5,675 (-50.9%), from €11,141 to €5,466
- Reserves +€2,903
up €2,903 (+11.4%), from €25,401 to €28,304
- Other debts +€2,615
up €2,615 (+45.1%), from €5,801 to €8,416
- Gross operating margin -€24,891
down €24,891 (-67.9%), from €36,665 to €11,773
- Taxes -€5,299
down €5,299 (-76.7%), from €6,911 to €1,612
- Depreciation +€2,893
up €2,893 (+127.1%), from €2,276 to €5,170
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 | €70,681 | €62,641 | -€8,040 | -11.4% |
| Fixed assets | 21/28 | €22,561 | €18,948 | -€3,613 | -16.0% |
| Tangible fixed assets | 22/27 | €22,561 | €18,948 | -€3,613 | -16.0% |
| Plant, machinery and equipment | 23 | €7,988 | €6,177 | -€1,811 | -22.7% |
| Furniture and vehicles | 24 | €14,573 | €12,771 | -€1,802 | -12.4% |
| Current assets | 29/58 | €48,121 | €43,693 | -€4,427 | -9.2% |
| Amounts receivable within one year | 40/41 | €9,285 | €4,667 | -€4,618 | -49.7% |
| Trade receivables | 40 | €5,740 | €329 | -€5,411 | -94.3% |
| Other amounts receivable | 41 | €3,545 | €4,338 | +€793 | +22.4% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €37,400 | €32,163 | -€5,237 | -14.0% |
| Deferred charges and accrued income | 490/1 | €1,436 | €863 | -€572 | -39.9% |
| Total equity and liabilities | 10/49 | €70,681 | €62,641 | -€8,040 | -11.4% |
| Equity | 10/15 | €30,401 | €33,304 | +€2,903 | +9.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,401 | €28,304 | +€2,903 | +11.4% |
| Distributable reserves | 133 | €25,401 | €28,304 | +€2,903 | +11.4% |
| Amounts payable | 17/49 | €40,281 | €29,337 | -€10,943 | -27.2% |
| Amounts payable after more than one year | 17 | €11,141 | €5,466 | -€5,675 | -50.9% |
| Financial debts | 170/4 | €11,141 | €5,466 | -€5,675 | -50.9% |
| Amounts payable within one year | 42/48 | €29,139 | €23,794 | -€5,345 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €2,374 | €2,662 | +€287 | +12.1% |
| Trade debts | 44 | €11,658 | €3,557 | -€8,101 | -69.5% |
| Suppliers | 440/4 | €11,658 | €3,557 | -€8,101 | -69.5% |
| Taxes, remuneration and social security | 45 | €9,306 | €9,160 | -€146 | -1.6% |
| Taxes | 450/3 | €9,306 | €9,160 | -€146 | -1.6% |
| Other amounts payable | 47/48 | €5,801 | €8,416 | +€2,615 | +45.1% |
| Accrued charges and deferred income | 492/3 | - | €77 | +€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,276 | €5,170 | +€2,893 | +127.1% |
| Other operating charges | 640/8 | €1,019 | €907 | -€112 | -10.9% |
| Gross operating margin | 9900 | €36,665 | €11,773 | -€24,891 | -67.9% |
| Operating profit (loss) | 9901 | €33,369 | €5,696 | -€27,673 | -82.9% |
| Financial income | 75/76B | €457 | €506 | +€50 | +10.8% |
| Recurring financial income | 75 | €457 | €506 | +€50 | +10.8% |
| Financial charges | 65/66B | €682 | €854 | +€173 | +25.3% |
| Recurring financial charges | 65 | €682 | €854 | +€173 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €33,144 | €5,348 | -€27,796 | -83.9% |
| Income taxes | 67/77 | €6,911 | €1,612 | -€5,299 | -76.7% |
| Profit (loss) for the period | 9904 | €26,234 | €3,736 | -€22,497 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,234 | €3,736 | -€22,497 | -85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.