BDP 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.
BDP DESIGN
Largest movements
- Cash +€11,142
up €11,142 (+8.9%), from €124,532 to €135,674
mainly Net result for the year (+€29,708) and Deferred charges and accrued income (+€1,251)
- Profit (loss) carried forward +€29,708
up €29,708 (+38.2%), from €77,867 to €107,576
- Other debts -€11,957
down €11,957 (-10.8%), from €110,680 to €98,723
- Tax, wage and social debts -€6,972
down €6,972 (-46.7%), from €14,924 to €7,952
- Gross operating margin +€3,208
up €3,208 (+9.0%), from €35,612 to €38,820
- Taxes +€1,268
up €1,268 (+17.5%), from €7,251 to €8,518
- Other operating charges -€497
down €497 (-61.6%), from €807 to €310
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 | €224,678 | €233,431 | +€8,753 | +3.9% |
| Current assets | 29/58 | €224,678 | €233,431 | +€8,753 | +3.9% |
| Stocks and contracts in progress | 3 | €73,486 | €73,486 | = | 0.0% |
| Stocks | 30/36 | €73,486 | €73,486 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,410 | €24,271 | -€1,139 | -4.5% |
| Trade receivables | 40 | €25,410 | €24,200 | -€1,210 | -4.8% |
| Other amounts receivable | 41 | - | €71 | +€71 | |
| Cash at bank and in hand | 54/58 | €124,532 | €135,674 | +€11,142 | +8.9% |
| Deferred charges and accrued income | 490/1 | €1,251 | - | -€1,251 | |
| Total equity and liabilities | 10/49 | €224,678 | €233,431 | +€8,753 | +3.9% |
| Equity | 10/15 | €96,467 | €126,176 | +€29,708 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,867 | €107,576 | +€29,708 | +38.2% |
| Amounts payable | 17/49 | €128,211 | €107,256 | -€20,955 | -16.3% |
| Amounts payable within one year | 42/48 | €128,211 | €107,256 | -€20,955 | -16.3% |
| Trade debts | 44 | €2,606 | €580 | -€2,026 | -77.7% |
| Suppliers | 440/4 | €2,606 | €580 | -€2,026 | -77.7% |
| Taxes, remuneration and social security | 45 | €14,924 | €7,952 | -€6,972 | -46.7% |
| Taxes | 450/3 | €14,924 | €7,952 | -€6,972 | -46.7% |
| Other amounts payable | 47/48 | €110,680 | €98,723 | -€11,957 | -10.8% |
| Other operating charges | 640/8 | €807 | €310 | -€497 | -61.6% |
| Gross operating margin | 9900 | €35,612 | €38,820 | +€3,208 | +9.0% |
| Operating profit (loss) | 9901 | €34,805 | €38,510 | +€3,705 | +10.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €159 | €283 | +€124 | +77.7% |
| Recurring financial charges | 65 | €159 | €283 | +€124 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €34,645 | €38,226 | +€3,581 | +10.3% |
| Income taxes | 67/77 | €7,251 | €8,518 | +€1,268 | +17.5% |
| Profit (loss) for the period | 9904 | €27,395 | €29,708 | +€2,313 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,395 | €29,708 | +€2,313 | +8.4% |
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 27 October 2026 via checked.be.