C-K 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.
C-K Design
Largest movements
- Tangible fixed assets -€8,734
down €8,734 (-18.1%), from €48,304 to €39,569
of which Leasing and similar rights: -€9,468
- Deferred charges and accrued income +€2,330
up €2,330 (+215.7%), from €1,080 to €3,410
- Cash -€2,183
down €2,183 (-71.5%), from €3,052 to €869
mainly Debts after one year (-€8,409) and Other debts (-€4,382)
- Stocks and contracts -€2,080
down €2,080 (-56.5%), from €3,679 to €1,599
- Receivables within one year +€1,861
up €1,861 (+69.8%), from €2,665 to €4,525
- Debts after one year -€8,409
down €8,409 (-31.8%), from €26,410 to €18,002
- Tax, wage and social debts +€4,457
up €4,457 (+109.2%), from €4,082 to €8,539
of which Taxes: +€3,457
- Other debts -€4,382
down €4,382 (-35.9%), from €12,193 to €7,812
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Reserves +€2,215
up €2,215 (+939.9%), from €236 to €2,451
- Gross operating margin +€11,976
up €11,976 (+231.8%), from €5,168 to €17,144
- Depreciation +€9,647
up €9,647 (+4206.4%), from €229 to €9,876
- Taxes +€629
up €629 (+247.9%), from €254 to €883
- Financial charges -€252
down €252 (-13.4%), from €1,882 to €1,630
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 | €60,433 | €51,212 | -€9,221 | -15.3% |
| Formation expenses | 20 | €1,654 | €1,240 | -€413 | -25.0% |
| Fixed assets | 21/28 | €48,304 | €39,569 | -€8,734 | -18.1% |
| Tangible fixed assets | 22/27 | €48,304 | €39,569 | -€8,734 | -18.1% |
| Plant, machinery and equipment | 23 | €965 | €1,308 | +€343 | +35.6% |
| Furniture and vehicles | 24 | - | €390 | +€390 | |
| Leasing and similar rights | 25 | €47,339 | €37,871 | -€9,468 | -20.0% |
| Current assets | 29/58 | €10,475 | €10,403 | -€73 | -0.7% |
| Stocks and contracts in progress | 3 | €3,679 | €1,599 | -€2,080 | -56.5% |
| Stocks | 30/36 | €3,679 | €1,599 | -€2,080 | -56.5% |
| Amounts receivable within one year | 40/41 | €2,665 | €4,525 | +€1,861 | +69.8% |
| Trade receivables | 40 | €2,665 | €4,525 | +€1,861 | +69.8% |
| Cash at bank and in hand | 54/58 | €3,052 | €869 | -€2,183 | -71.5% |
| Deferred charges and accrued income | 490/1 | €1,080 | €3,410 | +€2,330 | +215.7% |
| Total equity and liabilities | 10/49 | €60,433 | €51,212 | -€9,221 | -15.3% |
| Equity | 10/15 | €6,236 | €8,451 | +€2,215 | +35.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €236 | €2,451 | +€2,215 | +939.9% |
| Distributable reserves | 133 | €236 | €2,451 | +€2,215 | +939.9% |
| Amounts payable | 17/49 | €54,197 | €42,761 | -€11,436 | -21.1% |
| Amounts payable after more than one year | 17 | €26,410 | €18,002 | -€8,409 | -31.8% |
| Financial debts | 170/4 | €26,410 | €18,002 | -€8,409 | -31.8% |
| Amounts payable within one year | 42/48 | €24,786 | €24,759 | -€27 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €8,037 | €8,409 | +€372 | +4.6% |
| Trade debts | 44 | €474 | - | -€474 | |
| Suppliers | 440/4 | €474 | - | -€474 | |
| Taxes, remuneration and social security | 45 | €4,082 | €8,539 | +€4,457 | +109.2% |
| Taxes | 450/3 | €2,309 | €5,766 | +€3,457 | +149.7% |
| Remuneration and social security | 454/9 | €1,772 | €2,772 | +€1,000 | +56.4% |
| Other amounts payable | 47/48 | €12,193 | €7,812 | -€4,382 | -35.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €9,876 | +€9,647 | +4206.4% |
| Other operating charges | 640/8 | €2,153 | €2,127 | -€27 | -1.2% |
| Non-recurring operating charges | 66A | €413 | €413 | = | 0.0% |
| Gross operating margin | 9900 | €5,168 | €17,144 | +€11,976 | +231.8% |
| Operating profit (loss) | 9901 | €2,371 | €4,728 | +€2,356 | +99.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2833.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2833.3% |
| Financial charges | 65/66B | €1,882 | €1,630 | -€252 | -13.4% |
| Recurring financial charges | 65 | €1,882 | €1,630 | -€252 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €490 | €3,098 | +€2,609 | +532.9% |
| Income taxes | 67/77 | €254 | €883 | +€629 | +247.9% |
| Profit (loss) for the period | 9904 | €236 | €2,215 | +€1,980 | +839.9% |
| Profit (loss) for the period to be appropriated | 9905 | €236 | €2,215 | +€1,980 | +839.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.