C-Design: 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.
C-Design
Largest movements
- Receivables within one year +€11,266
up €11,266 (+111.3%), from €10,122 to €21,388
- Tangible fixed assets -€6,410
down €6,410 (-10.3%), from €62,439 to €56,029
of which Land and buildings: -€4,512
- Cash -€6,261
down €6,261 (-83.7%), from €7,480 to €1,220
mainly Receivables within one year (-€11,266) and Debts after one year (-€5,554)
- Trade debts +€9,296
up €9,296 (+572.7%), from €1,623 to €10,919
- Debts after one year -€5,554
no longer reported in 2025 (was €5,554)
- Current portion of long-term debt -€3,824
down €3,824 (-40.8%), from €9,377 to €5,554
- Gross operating margin -€2,695
down €2,695 (-20.6%), from €13,054 to €10,359
- Depreciation -€1,663
down €1,663 (-20.6%), from €8,073 to €6,410
- Financial income -€560
down €560 (-98.1%), from €571 to €11
- Financial charges -€164
down €164 (-17.4%), from €938 to €775
- Other operating charges +€134
up €134 (+4.6%), from €2,911 to €3,045
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 | €87,232 | €86,395 | -€837 | -1.0% |
| Fixed assets | 21/28 | €62,464 | €56,054 | -€6,410 | -10.3% |
| Tangible fixed assets | 22/27 | €62,439 | €56,029 | -€6,410 | -10.3% |
| Land and buildings | 22 | €60,340 | €55,828 | -€4,512 | -7.5% |
| Plant, machinery and equipment | 23 | €2,099 | €201 | -€1,898 | -90.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €24,768 | €30,341 | +€5,573 | +22.5% |
| Stocks and contracts in progress | 3 | €7,130 | €7,485 | +€355 | +5.0% |
| Stocks | 30/36 | €7,130 | €7,485 | +€355 | +5.0% |
| Amounts receivable within one year | 40/41 | €10,122 | €21,388 | +€11,266 | +111.3% |
| Trade receivables | 40 | €10,122 | €21,388 | +€11,266 | +111.3% |
| Cash at bank and in hand | 54/58 | €7,480 | €1,220 | -€6,261 | -83.7% |
| Deferred charges and accrued income | 490/1 | €35 | €248 | +€213 | +603.6% |
| Total equity and liabilities | 10/49 | €87,232 | €86,395 | -€837 | -1.0% |
| Equity | 10/15 | €33,248 | €33,388 | +€140 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,673 | €11,813 | +€140 | +1.2% |
| Investment grants | 15 | €1,115 | €1,115 | = | 0.0% |
| Amounts payable | 17/49 | €53,984 | €53,007 | -€977 | -1.8% |
| Amounts payable after more than one year | 17 | €5,554 | - | -€5,554 | |
| Financial debts | 170/4 | €5,554 | - | -€5,554 | |
| Amounts payable within one year | 42/48 | €48,431 | €53,007 | +€4,577 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €9,377 | €5,554 | -€3,824 | -40.8% |
| Trade debts | 44 | €1,623 | €10,919 | +€9,296 | +572.7% |
| Suppliers | 440/4 | €1,623 | €10,919 | +€9,296 | +572.7% |
| Taxes, remuneration and social security | 45 | €2,191 | €1,750 | -€441 | -20.1% |
| Taxes | 450/3 | €2,191 | €1,750 | -€441 | -20.1% |
| Other amounts payable | 47/48 | €35,239 | €34,784 | -€455 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,073 | €6,410 | -€1,663 | -20.6% |
| Other operating charges | 640/8 | €2,911 | €3,045 | +€134 | +4.6% |
| Gross operating margin | 9900 | €13,054 | €10,359 | -€2,695 | -20.6% |
| Operating profit (loss) | 9901 | €2,070 | €904 | -€1,166 | -56.3% |
| Financial income | 75/76B | €571 | €11 | -€560 | -98.1% |
| Recurring financial income | 75 | €571 | €11 | -€560 | -98.1% |
| Financial charges | 65/66B | €938 | €775 | -€164 | -17.4% |
| Recurring financial charges | 65 | €938 | €775 | -€164 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €1,703 | €140 | -€1,563 | -91.8% |
| Profit (loss) for the period | 9904 | €1,703 | €140 | -€1,563 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,703 | €140 | -€1,563 | -91.8% |
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 5 October 2026 via checked.be.