C&D DESIGNERS: 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.
C&D DESIGNERS
Largest movements
- Receivables within one year +€14,138
up €14,138 (+77.6%), from €18,214 to €32,352
of which Trade receivables: +€31,151
- Cash +€4,823
up €4,823 (+51.2%), from €9,421 to €14,244
mainly Debts within one year (+€10,046) and Net result for the year (+€6,750)
- Tangible fixed assets -€2,165
down €2,165 (-37.1%), from €5,835 to €3,670
- Debts within one year +€10,046
up €10,046 (+48.1%), from €20,885 to €30,931
of which Other debts: +€19,055
- Profit (loss) carried forward +€6,750
up €6,750 (+71.6%), from -€9,430 to -€2,680
- Purchases and services +€102,756
new in 2022: €102,756
- Turnover +€9,640
up €9,640 (+9.1%), from €106,044 to €115,684
- Gross operating margin +€9,259
up €9,259 (+252%), from €3,669 to €12,928
- Other operating charges +€2,129
new in 2022: €2,129
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,184 | €50,980 | +€16,796 | +49.1% |
| Fixed assets | 21/28 | €6,037 | €3,872 | -€2,165 | -35.9% |
| Tangible fixed assets | 22/27 | €5,835 | €3,670 | -€2,165 | -37.1% |
| Land and buildings | 22 | - | €1,099 | +€1,099 | |
| Plant, machinery and equipment | 23 | - | €2,571 | +€2,571 | |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €28,147 | €47,108 | +€18,961 | +67.4% |
| Stocks and contracts in progress | 3 | €512 | €512 | = | 0.0% |
| Stocks | 30/36 | - | €512 | +€512 | |
| Amounts receivable within one year | 40/41 | €18,214 | €32,352 | +€14,138 | +77.6% |
| Trade receivables | 40 | - | €31,151 | +€31,151 | |
| Other amounts receivable | 41 | - | €1,201 | +€1,201 | |
| Cash at bank and in hand | 54/58 | €9,421 | €14,244 | +€4,823 | +51.2% |
| Total equity and liabilities | 10/49 | €34,184 | €50,980 | +€16,796 | +49.1% |
| Equity | 10/15 | €13,299 | €20,049 | +€6,750 | +50.8% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Capital | 10 | - | €2,479 | +€2,479 | |
| Issued capital | 100 | - | €2,479 | +€2,479 | |
| Reserves | 13 | €20,250 | €20,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €250 | +€250 | |
| Legal reserve | 130 | - | €250 | +€250 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€9,430 | -€2,680 | +€6,750 | +71.6% |
| Amounts payable | 17/49 | €20,885 | €30,931 | +€10,046 | +48.1% |
| Amounts payable within one year | 42/48 | €20,885 | €30,931 | +€10,046 | +48.1% |
| Trade debts | 44 | €4,571 | €9,624 | +€5,053 | +111% |
| Suppliers | 440/4 | - | €9,624 | +€9,624 | |
| Taxes, remuneration and social security | 45 | - | €2,252 | +€2,252 | |
| Taxes | 450/3 | - | €2,252 | +€2,252 | |
| Other amounts payable | 47/48 | - | €19,055 | +€19,055 | |
| Turnover | 70 | €106,044 | €115,684 | +€9,640 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €102,756 | +€102,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,495 | €2,165 | +€670 | +44.8% |
| Other operating charges | 640/8 | - | €2,129 | +€2,129 | |
| Gross operating margin | 9900 | €3,669 | €12,928 | +€9,259 | +252% |
| Operating profit (loss) | 9901 | -€10,983 | €8,634 | +€19,617 | |
| Financial charges | 65/66B | - | €566 | +€566 | |
| Recurring financial charges | 65 | €459 | €566 | +€107 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,442 | €8,068 | +€19,510 | |
| Income taxes | 67/77 | €894 | €1,318 | +€424 | +47.4% |
| Profit (loss) for the period | 9904 | -€12,336 | €6,750 | +€19,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,336 | €6,750 | +€19,086 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.