BE-DESIGNE & CONSULTANCY: 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.
BE-DESIGNE & CONSULTANCY
Largest movements
- Receivables within one year -€432
down €432 (-43.7%), from €989 to €557
of which Trade receivables: -€387
- Cash -€33
down €33 (-37.6%), from €88 to €55
mainly Net result for the year (-€14,961) and Tax, wage and social debts (-€168)
- Profit (loss) carried forward -€14,961
down €14,961 (-14.3%), from -€104,922 to -€119,883
- Other debts +€6,383
up €6,383 (+8.9%), from €72,079 to €78,463
- Trade debts +€5,389
up €5,389 (+1,896%), from €284 to €5,673
- Short-term financial debts +€2,891
up €2,891 (+147%), from €1,962 to €4,853
- Tax, wage and social debts -€168
no longer reported in 2025 (was €168)
- Other operating charges +€11,609
up €11,609 (+9,838%), from €118 to €11,727
- Gross operating margin -€1,789
down €1,789 (-178%), from -€1,006 to -€2,795
- Depreciation -€380
no longer reported in 2025 (was €380)
- Financial charges +€111
up €111 (+34.1%), from €327 to €439
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 | €1,827 | €1,362 | -€465 | -25.5% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €1,077 | €612 | -€465 | -43.2% |
| Amounts receivable within one year | 40/41 | €989 | €557 | -€432 | -43.7% |
| Trade receivables | 40 | €945 | €557 | -€387 | -41.0% |
| Other amounts receivable | 41 | €45 | - | -€45 | |
| Cash at bank and in hand | 54/58 | €88 | €55 | -€33 | -37.6% |
| Total equity and liabilities | 10/49 | €1,827 | €1,362 | -€465 | -25.5% |
| Equity | 10/15 | -€72,666 | -€87,627 | -€14,961 | -20.6% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,256 | €1,256 | = | 0.0% |
| Distributable reserves | 133 | €1,256 | €1,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,922 | -€119,883 | -€14,961 | -14.3% |
| Amounts payable | 17/49 | €74,494 | €88,989 | +€14,496 | +19.5% |
| Amounts payable within one year | 42/48 | €74,494 | €88,989 | +€14,496 | +19.5% |
| Financial debts | 43 | €1,962 | €4,853 | +€2,891 | +147% |
| Credit institutions | 430/8 | €1,962 | €4,853 | +€2,891 | +147% |
| Trade debts | 44 | €284 | €5,673 | +€5,389 | +1,896% |
| Suppliers | 440/4 | €284 | €5,673 | +€5,389 | +1,896% |
| Taxes, remuneration and social security | 45 | €168 | - | -€168 | |
| Taxes | 450/3 | €168 | - | -€168 | |
| Other amounts payable | 47/48 | €72,079 | €78,463 | +€6,383 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | - | -€380 | |
| Other operating charges | 640/8 | €118 | €11,727 | +€11,609 | +9,838% |
| Non-recurring operating charges | 66A | €2,001 | - | -€2,001 | |
| Gross operating margin | 9900 | -€1,006 | -€2,795 | -€1,789 | -178% |
| Operating profit (loss) | 9901 | -€3,505 | -€14,522 | -€11,017 | -314% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €327 | €439 | +€111 | +34.1% |
| Recurring financial charges | 65 | €327 | €439 | +€111 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,832 | -€14,961 | -€11,128 | -290% |
| Profit (loss) for the period | 9904 | -€3,832 | -€14,961 | -€11,128 | -290% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,832 | -€14,961 | -€11,128 | -290% |
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 21 October 2026 via checked.be.