BE-DESIGNER: 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.
BE-DESIGNER
Largest movements
- Receivables after one year +€150,000
new in 2025: €150,000
- Receivables within one year -€112,590
down €112,590 (-87.1%), from €129,265 to €16,675
of which Other amounts receivable: -€99,865
- Tangible fixed assets -€20,599
down €20,599 (-38.0%), from €54,139 to €33,539
of which Land and buildings: -€20,230
- Deferred charges and accrued income -€5,369
down €5,369 (-93.7%), from €5,728 to €359
- Cash -€3,049
down €3,049 (-100.0%), from €3,049 to €0
mainly Receivables after one year (-€150,000) and Net result for the year (-€64,911)
- Profit (loss) carried forward -€64,911
down €64,911 (-757.9%), from -€8,565 to -€73,476
- Other debts +€51,463
up €51,463 (+229.4%), from €22,430 to €73,893
- Tax, wage and social debts +€15,169
up €15,169 (+101.6%), from €14,936 to €30,105
of which Remuneration and social security: +€15,841
- Trade debts +€12,074
up €12,074 (+26.4%), from €45,722 to €57,796
- Debts after one year -€9,483
down €9,483 (-18.4%), from €51,670 to €42,187
- Gross operating margin -€62,842
down €62,842, from €38,026 to -€24,816
- Staff costs +€9,697
up €9,697 (+61.1%), from €15,866 to €25,563
- Financial income -€5,076
no longer reported in 2025 (was €5,076)
- Other operating charges -€2,362
down €2,362 (-49.9%), from €4,737 to €2,375
- Financial charges +€2,161
up €2,161 (+38.8%), from €5,572 to €7,733
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 | €194,462 | €201,854 | +€7,393 | +3.8% |
| Fixed assets | 21/28 | €56,420 | €34,820 | -€21,599 | -38.3% |
| Intangible fixed assets | 21 | €2,206 | €1,206 | -€1,000 | -45.3% |
| Tangible fixed assets | 22/27 | €54,139 | €33,539 | -€20,599 | -38.0% |
| Land and buildings | 22 | €53,001 | €32,771 | -€20,230 | -38.2% |
| Furniture and vehicles | 24 | €862 | €678 | -€185 | -21.4% |
| Other tangible fixed assets | 26 | €275 | €91 | -€184 | -67.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €138,042 | €167,034 | +€28,992 | +21.0% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €129,265 | €16,675 | -€112,590 | -87.1% |
| Trade receivables | 40 | €29,400 | €16,675 | -€12,725 | -43.3% |
| Other amounts receivable | 41 | €99,865 | - | -€99,865 | |
| Cash at bank and in hand | 54/58 | €3,049 | €0 | -€3,049 | -100.0% |
| Deferred charges and accrued income | 490/1 | €5,728 | €359 | -€5,369 | -93.7% |
| Total equity and liabilities | 10/49 | €194,462 | €201,854 | +€7,393 | +3.8% |
| Equity | 10/15 | €28,295 | -€36,616 | -€64,911 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,260 | €18,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,400 | €16,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,565 | -€73,476 | -€64,911 | -757.9% |
| Amounts payable | 17/49 | €166,166 | €238,470 | +€72,304 | +43.5% |
| Amounts payable after more than one year | 17 | €51,670 | €42,187 | -€9,483 | -18.4% |
| Financial debts | 170/4 | €51,670 | €42,187 | -€9,483 | -18.4% |
| Amounts payable within one year | 42/48 | €114,496 | €196,283 | +€81,787 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €7,908 | €9,483 | +€1,575 | +19.9% |
| Financial debts | 43 | €23,500 | €25,006 | +€1,506 | +6.4% |
| Credit institutions | 430/8 | €23,500 | €25,006 | +€1,506 | +6.4% |
| Trade debts | 44 | €45,722 | €57,796 | +€12,074 | +26.4% |
| Suppliers | 440/4 | €45,722 | €57,796 | +€12,074 | +26.4% |
| Taxes, remuneration and social security | 45 | €14,936 | €30,105 | +€15,169 | +101.6% |
| Taxes | 450/3 | €10,219 | €9,547 | -€672 | -6.6% |
| Remuneration and social security | 454/9 | €4,717 | €20,558 | +€15,841 | +335.8% |
| Other amounts payable | 47/48 | €22,430 | €73,893 | +€51,463 | +229.4% |
| Non-recurring operating income | 76A | - | €1,338 | +€1,338 | |
| Remuneration, social security and pensions | 62 | €15,866 | €25,563 | +€9,697 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,122 | €4,424 | -€1,698 | -27.7% |
| Other operating charges | 640/8 | €4,737 | €2,375 | -€2,362 | -49.9% |
| Gross operating margin | 9900 | €38,026 | -€24,816 | -€62,842 | |
| Operating profit (loss) | 9901 | €11,301 | -€57,178 | -€68,479 | |
| Financial income | 75/76B | €5,076 | - | -€5,076 | |
| Recurring financial income | 75 | €5,076 | - | -€5,076 | |
| Financial charges | 65/66B | €5,572 | €7,733 | +€2,161 | +38.8% |
| Recurring financial charges | 65 | €5,572 | €7,733 | +€2,161 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €10,806 | -€64,911 | -€75,717 | |
| Income taxes | 67/77 | €1,911 | - | -€1,911 | |
| Profit (loss) for the period | 9904 | €8,894 | -€64,911 | -€73,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,894 | -€64,911 | -€73,805 |
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 2 October 2026 via checked.be.