BE PROD 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.
BE PROD DESIGN
Largest movements
- Tangible fixed assets +€97,775
up €97,775 (+3.5%), from €2.8m to €2.9m
of which Land and buildings: +€122,693
- Receivables after one year +€80,000
new in 2025: €80,000
- Receivables within one year +€65,726
up €65,726 (+21.9%), from €299,865 to €365,592
of which Trade receivables: +€37,086
- Other debts +€572,297
up €572,297 (+248.4%), from €230,402 to €802,699
- Trade debts -€221,396
down €221,396 (-83.3%), from €265,872 to €44,476
- Debts after one year -€75,117
down €75,117 (-3.6%), from €2.1m to €2.0m
- Tax, wage and social debts -€38,446
down €38,446 (-92.2%), from €41,703 to €3,257
of which Taxes: -€33,789
- Depreciation +€26,341
up €26,341 (+23.9%), from €110,282 to €136,623
- Gross operating margin -€17,797
down €17,797 (-6.7%), from €266,637 to €248,840
- Other operating charges +€17,575
up €17,575 (+862.0%), from €2,039 to €19,613
- Financial charges +€5,525
up €5,525 (+11.3%), from €48,876 to €54,401
- Taxes -€5,000
no longer reported in 2025 (was €5,000)
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 | €3,142,944 | €3,390,707 | +€247,762 | +7.9% |
| Fixed assets | 21/28 | €2,816,547 | €2,914,322 | +€97,775 | +3.5% |
| Tangible fixed assets | 22/27 | €2,814,637 | €2,912,412 | +€97,775 | +3.5% |
| Land and buildings | 22 | €2,508,833 | €2,631,526 | +€122,693 | +4.9% |
| Plant, machinery and equipment | 23 | €296,607 | €273,399 | -€23,208 | -7.8% |
| Furniture and vehicles | 24 | €9,197 | €7,488 | -€1,710 | -18.6% |
| Financial fixed assets | 28 | €1,910 | €1,910 | = | 0.0% |
| Current assets | 29/58 | €326,397 | €476,385 | +€149,988 | +46.0% |
| Amounts receivable after more than one year | 29 | - | €80,000 | +€80,000 | |
| Trade receivables | 290 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €299,865 | €365,592 | +€65,726 | +21.9% |
| Trade receivables | 40 | €45,611 | €82,697 | +€37,086 | +81.3% |
| Other amounts receivable | 41 | €254,254 | €282,894 | +€28,640 | +11.3% |
| Cash at bank and in hand | 54/58 | €13,784 | €3,474 | -€10,310 | -74.8% |
| Deferred charges and accrued income | 490/1 | €12,748 | €27,320 | +€14,571 | +114.3% |
| Total equity and liabilities | 10/49 | €3,142,944 | €3,390,707 | +€247,762 | +7.9% |
| Equity | 10/15 | €313,546 | €321,985 | +€8,439 | +2.7% |
| Contributions | 10/11 | €12,287 | €12,287 | = | 0.0% |
| Reserves | 13 | €242,196 | €242,196 | = | 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% |
| Tax-exempt reserves | 132 | €17,479 | €17,479 | = | 0.0% |
| Distributable reserves | 133 | €222,857 | €222,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,994 | €34,015 | +€14,020 | +70.1% |
| Investment grants | 15 | €39,069 | €33,488 | -€5,581 | -14.3% |
| Amounts payable | 17/49 | €2,829,398 | €3,068,722 | +€239,323 | +8.5% |
| Amounts payable after more than one year | 17 | €2,092,354 | €2,017,236 | -€75,117 | -3.6% |
| Financial debts | 170/4 | €2,092,354 | €2,017,236 | -€75,117 | -3.6% |
| Amounts payable within one year | 42/48 | €737,045 | €1,051,485 | +€314,441 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €199,068 | €201,054 | +€1,986 | +1.0% |
| Trade debts | 44 | €265,872 | €44,476 | -€221,396 | -83.3% |
| Suppliers | 440/4 | €265,872 | €44,476 | -€221,396 | -83.3% |
| Taxes, remuneration and social security | 45 | €41,703 | €3,257 | -€38,446 | -92.2% |
| Taxes | 450/3 | €33,789 | - | -€33,789 | |
| Remuneration and social security | 454/9 | €7,914 | €3,257 | -€4,658 | -58.9% |
| Other amounts payable | 47/48 | €230,402 | €802,699 | +€572,297 | +248.4% |
| Remuneration, social security and pensions | 62 | €41,323 | €38,764 | -€2,559 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,282 | €136,623 | +€26,341 | +23.9% |
| Other operating charges | 640/8 | €2,039 | €19,613 | +€17,575 | +862.0% |
| Gross operating margin | 9900 | €266,637 | €248,840 | -€17,797 | -6.7% |
| Operating profit (loss) | 9901 | €112,993 | €53,840 | -€59,154 | -52.4% |
| Financial income | 75/76B | €19,082 | €14,582 | -€4,500 | -23.6% |
| Recurring financial income | 75 | €19,082 | €14,582 | -€4,500 | -23.6% |
| Financial charges | 65/66B | €48,876 | €54,401 | +€5,525 | +11.3% |
| Recurring financial charges | 65 | €48,876 | €54,401 | +€5,525 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €83,199 | €14,020 | -€69,179 | -83.1% |
| Income taxes | 67/77 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period | 9904 | €78,199 | €14,020 | -€64,179 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,199 | €14,020 | -€64,179 | -82.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.