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
- Receivables within one year -€6,720
down €6,720 (-45.3%), from €14,830 to €8,110
of which Trade receivables: -€5,386
- Tangible fixed assets -€3,600
down €3,600 (-45.9%), from €7,847 to €4,247
- Stocks and contracts +€1,609
new in 2025: €1,609
- Cash +€1,396
up €1,396 (+16.3%), from €8,573 to €9,968
mainly Receivables within one year (+€6,720) and Net result for the year (+€4,026)
- Trade debts -€6,740
down €6,740 (-76.3%), from €8,830 to €2,091
- Profit (loss) carried forward +€4,026
up €4,026 (+25.3%), from €15,906 to €19,932
- Other debts -€3,657
down €3,657 (-91.2%), from €4,010 to €353
- Tax, wage and social debts -€691
down €691 (-27.1%), from €2,553 to €1,863
of which Taxes: -€2,091
- Gross operating margin +€13,783
up €13,783, from -€4,248 to €9,535
- Financial charges -€167
down €167 (-11.1%), from €1,510 to €1,343
- Financial income -€141
down €141 (-63.8%), from €222 to €80
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 | €33,300 | €26,238 | -€7,062 | -21.2% |
| Fixed assets | 21/28 | €7,848 | €4,248 | -€3,600 | -45.9% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -45.5% |
| Tangible fixed assets | 22/27 | €7,847 | €4,247 | -€3,600 | -45.9% |
| Furniture and vehicles | 24 | €7,847 | €4,247 | -€3,600 | -45.9% |
| Current assets | 29/58 | €25,452 | €21,990 | -€3,462 | -13.6% |
| Stocks and contracts in progress | 3 | - | €1,609 | +€1,609 | |
| Stocks | 30/36 | - | €1,609 | +€1,609 | |
| Amounts receivable within one year | 40/41 | €14,830 | €8,110 | -€6,720 | -45.3% |
| Trade receivables | 40 | €12,654 | €7,268 | -€5,386 | -42.6% |
| Other amounts receivable | 41 | €2,176 | €842 | -€1,334 | -61.3% |
| Cash at bank and in hand | 54/58 | €8,573 | €9,968 | +€1,396 | +16.3% |
| Deferred charges and accrued income | 490/1 | €2,049 | €2,303 | +€254 | +12.4% |
| Total equity and liabilities | 10/49 | €33,300 | €26,238 | -€7,062 | -21.2% |
| Equity | 10/15 | €17,906 | €21,932 | +€4,026 | +22.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,906 | €19,932 | +€4,026 | +25.3% |
| Amounts payable | 17/49 | €15,394 | €4,306 | -€11,088 | -72.0% |
| Amounts payable within one year | 42/48 | €15,394 | €4,306 | -€11,088 | -72.0% |
| Trade debts | 44 | €8,830 | €2,091 | -€6,740 | -76.3% |
| Suppliers | 440/4 | €8,830 | €2,091 | -€6,740 | -76.3% |
| Taxes, remuneration and social security | 45 | €2,553 | €1,863 | -€691 | -27.1% |
| Taxes | 450/3 | €2,553 | €463 | -€2,091 | -81.9% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €4,010 | €353 | -€3,657 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,600 | = | 0.0% |
| Other operating charges | 640/8 | €434 | €469 | +€34 | +7.9% |
| Gross operating margin | 9900 | -€4,248 | €9,535 | +€13,783 | |
| Operating profit (loss) | 9901 | -€8,282 | €5,466 | +€13,748 | |
| Financial income | 75/76B | €222 | €80 | -€141 | -63.8% |
| Recurring financial income | 75 | €222 | €80 | -€141 | -63.8% |
| Financial charges | 65/66B | €1,510 | €1,343 | -€167 | -11.1% |
| Recurring financial charges | 65 | €1,510 | €1,343 | -€167 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,571 | €4,203 | +€13,774 | |
| Income taxes | 67/77 | €142 | €177 | +€35 | +24.9% |
| Profit (loss) for the period | 9904 | -€9,713 | €4,026 | +€13,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,713 | €4,026 | +€13,739 |
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 3 October 2026 via checked.be.