Bdesign: 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.
Bdesign
Largest movements
- Tangible fixed assets +€32,561
up €32,561 (+351.7%), from €9,257 to €41,818
of which Leasing and similar rights: +€32,722
- Cash -€3,674
down €3,674 (-10.7%), from €34,255 to €30,581
mainly Investment in fixed assets (net) (-€44,661) and Receivables within one year (-€2,703)
- Receivables within one year +€2,703
up €2,703 (+5.8%), from €46,520 to €49,222
of which Other amounts receivable: +€11,234
- Debts after one year +€21,103
new in 2025: €21,103
- Tax, wage and social debts +€5,677
up €5,677 (+136.6%), from €4,155 to €9,832
- Trade debts +€3,557
up €3,557 (+360.2%), from €987 to €4,544
- Reserves +€3,227
up €3,227 (+10.8%), from €30,008 to €33,236
of which Distributable reserves: +€3,227
- Current portion of long-term debt -€2,058
down €2,058 (-24.0%), from €8,592 to €6,534
- Depreciation -€3,699
down €3,699 (-23.4%), from €15,798 to €12,100
- Gross operating margin +€2,898
up €2,898 (+14.7%), from €19,705 to €22,603
- Taxes +€2,512
up €2,512 (+158.0%), from €1,590 to €4,102
- Financial charges +€1,246
up €1,246 (+522.0%), from €239 to €1,485
- Other operating charges +€950
up €950 (+33.0%), from €2,877 to €3,827
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 | €92,343 | €123,849 | +€31,506 | +34.1% |
| Fixed assets | 21/28 | €9,257 | €41,818 | +€32,561 | +351.7% |
| Tangible fixed assets | 22/27 | €9,257 | €41,818 | +€32,561 | +351.7% |
| Furniture and vehicles | 24 | €5,102 | €5,977 | +€874 | +17.1% |
| Leasing and similar rights | 25 | - | €32,722 | +€32,722 | |
| Other tangible fixed assets | 26 | €4,155 | €3,120 | -€1,035 | -24.9% |
| Current assets | 29/58 | €83,086 | €82,030 | -€1,055 | -1.3% |
| Amounts receivable within one year | 40/41 | €46,520 | €49,222 | +€2,703 | +5.8% |
| Trade receivables | 40 | €15,990 | €7,459 | -€8,531 | -53.4% |
| Other amounts receivable | 41 | €30,529 | €41,763 | +€11,234 | +36.8% |
| Cash at bank and in hand | 54/58 | €34,255 | €30,581 | -€3,674 | -10.7% |
| Deferred charges and accrued income | 490/1 | €2,311 | €2,228 | -€84 | -3.6% |
| Total equity and liabilities | 10/49 | €92,343 | €123,849 | +€31,506 | +34.1% |
| Equity | 10/15 | €78,608 | €81,836 | +€3,227 | +4.1% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €30,008 | €33,236 | +€3,227 | +10.8% |
| Non-distributable reserves | 130/1 | €4,860 | €4,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,860 | €4,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,118 | €5,118 | = | 0.0% |
| Distributable reserves | 133 | €20,031 | €23,258 | +€3,227 | +16.1% |
| Amounts payable | 17/49 | €13,735 | €42,013 | +€28,278 | +205.9% |
| Amounts payable after more than one year | 17 | - | €21,103 | +€21,103 | |
| Financial debts | 170/4 | - | €21,103 | +€21,103 | |
| Amounts payable within one year | 42/48 | €13,735 | €20,910 | +€7,175 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €8,592 | €6,534 | -€2,058 | -24.0% |
| Trade debts | 44 | €987 | €4,544 | +€3,557 | +360.2% |
| Suppliers | 440/4 | €987 | €4,544 | +€3,557 | +360.2% |
| Taxes, remuneration and social security | 45 | €4,155 | €9,832 | +€5,677 | +136.6% |
| Taxes | 450/3 | €4,155 | €9,832 | +€5,677 | +136.6% |
| Remuneration, social security and pensions | 62 | €166 | - | -€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,798 | €12,100 | -€3,699 | -23.4% |
| Other operating charges | 640/8 | €2,877 | €3,827 | +€950 | +33.0% |
| Gross operating margin | 9900 | €19,705 | €22,603 | +€2,898 | +14.7% |
| Operating profit (loss) | 9901 | €864 | €6,676 | +€5,812 | +672.9% |
| Financial income | 75/76B | €1,383 | €2,138 | +€755 | +54.6% |
| Recurring financial income | 75 | €1,383 | €2,138 | +€755 | +54.6% |
| Financial charges | 65/66B | €239 | €1,485 | +€1,246 | +522.0% |
| Recurring financial charges | 65 | €239 | €1,485 | +€1,246 | +522.0% |
| Profit (loss) for the period before taxes | 9903 | €2,008 | €7,329 | +€5,321 | +265.0% |
| Income taxes | 67/77 | €1,590 | €4,102 | +€2,512 | +158.0% |
| Profit (loss) for the period | 9904 | €418 | €3,227 | +€2,810 | +672.2% |
| Profit (loss) for the period to be appropriated | 9905 | €418 | €3,227 | +€2,810 | +672.2% |
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 4 October 2026 via checked.be.