C-DESIGN GRAPHICS: 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-DESIGN GRAPHICS
Largest movements
- Receivables within one year +€22,653
up €22,653 (+11.7%), from €193,282 to €215,935
- Cash +€12,126
up €12,126 (+599.1%), from €2,024 to €14,150
mainly Other debts (+€19,359) and Tax, wage and social debts (+€10,558)
- Other debts +€19,359
up €19,359 (+18.9%), from €102,284 to €121,642
- Tax, wage and social debts +€10,558
up €10,558 (+76.2%), from €13,859 to €24,417
of which Remuneration and social security: +€6,700
- Reserves +€4,572
up €4,572 (+6.5%), from €70,321 to €74,892
of which Distributable reserves: +€4,572
- Gross operating margin -€16,380
down €16,380 (-54.1%), from €30,286 to €13,907
- Financial charges +€1,025
up €1,025 (+14.6%), from €7,031 to €8,056
- Write-downs +€475
new in 2025: €475
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 | €205,569 | €240,071 | +€34,503 | +16.8% |
| Fixed assets | 21/28 | €2,263 | €1,987 | -€276 | -12.2% |
| Tangible fixed assets | 22/27 | €2,263 | €1,987 | -€276 | -12.2% |
| Plant, machinery and equipment | 23 | €345 | €69 | -€276 | -80.0% |
| Other tangible fixed assets | 26 | €1,918 | €1,918 | = | 0.0% |
| Current assets | 29/58 | €203,306 | €238,085 | +€34,779 | +17.1% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €193,282 | €215,935 | +€22,653 | +11.7% |
| Trade receivables | 40 | €193,282 | €215,935 | +€22,653 | +11.7% |
| Cash at bank and in hand | 54/58 | €2,024 | €14,150 | +€12,126 | +599.1% |
| Total equity and liabilities | 10/49 | €205,569 | €240,071 | +€34,503 | +16.8% |
| Equity | 10/15 | €88,913 | €93,484 | +€4,572 | +5.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €70,321 | €74,892 | +€4,572 | +6.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €68,462 | €73,033 | +€4,572 | +6.7% |
| Amounts payable | 17/49 | €116,656 | €146,587 | +€29,931 | +25.7% |
| Amounts payable within one year | 42/48 | €116,656 | €146,587 | +€29,931 | +25.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €513 | €528 | +€14 | +2.8% |
| Suppliers | 440/4 | €513 | €528 | +€14 | +2.8% |
| Taxes, remuneration and social security | 45 | €13,859 | €24,417 | +€10,558 | +76.2% |
| Taxes | 450/3 | €13,459 | €17,317 | +€3,858 | +28.7% |
| Remuneration and social security | 454/9 | €400 | €7,100 | +€6,700 | +1675.0% |
| Other amounts payable | 47/48 | €102,284 | €121,642 | +€19,359 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €276 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €475 | +€475 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €30,286 | €13,907 | -€16,380 | -54.1% |
| Operating profit (loss) | 9901 | €29,496 | €12,627 | -€16,869 | -57.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €7,031 | €8,056 | +€1,025 | +14.6% |
| Recurring financial charges | 65 | €7,031 | €8,056 | +€1,025 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €22,466 | €4,572 | -€17,895 | -79.7% |
| Profit (loss) for the period | 9904 | €22,466 | €4,572 | -€17,895 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,466 | €4,572 | -€17,895 | -79.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.