CB Design: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
CB Design
Largest movements
- Stocks and contracts +€23,918
up €23,918 (+22.5%), from €106,188 to €130,107
- Tangible fixed assets -€22,436
down €22,436 (-21.5%), from €104,181 to €81,744
of which Other tangible fixed assets: -€18,876
- Deferred charges and accrued income -€4,893
down €4,893 (-52.6%), from €9,299 to €4,407
- Cash +€3,487
up €3,487 (+9.3%), from €37,645 to €41,131
mainly Net result for the year (+€31,842) and Depreciation (+€29,474)
- Reserves +€30,983
up €30,983 (+55.6%), from €55,710 to €86,693
of which Distributable reserves: +€30,983
- Trade debts -€30,464
down €30,464 (-83.2%), from €36,627 to €6,162
- Debts after one year -€21,140
down €21,140 (-17.2%), from €122,650 to €101,510
- Other debts +€20,126
up €20,126 (+88.0%), from €22,859 to €42,985
- Tax, wage and social debts -€2,994
down €2,994 (-15.4%), from €19,388 to €16,394
of which Remuneration and social security: -€2,933
- Gross operating margin -€19,032
down €19,032 (-11.3%), from €168,003 to €148,972
- Taxes -€14,116
down €14,116 (-44.7%), from €31,585 to €17,469
- Depreciation +€6,757
up €6,757 (+29.7%), from €22,718 to €29,474
- Financial charges +€5,845
up €5,845 (+93.1%), from €6,277 to €12,122
- Staff costs +€5,699
up €5,699 (+11.6%), from €49,078 to €54,777
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,886 | €294,358 | -€1,528 | -0.5% |
| Fixed assets | 21/28 | €106,638 | €84,201 | -€22,436 | -21.0% |
| Tangible fixed assets | 22/27 | €104,181 | €81,744 | -€22,436 | -21.5% |
| Furniture and vehicles | 24 | €46,569 | €43,009 | -€3,560 | -7.6% |
| Other tangible fixed assets | 26 | €57,611 | €38,735 | -€18,876 | -32.8% |
| Financial fixed assets | 28 | €2,457 | €2,457 | = | 0.0% |
| Current assets | 29/58 | €189,248 | €210,157 | +€20,909 | +11.0% |
| Stocks and contracts in progress | 3 | €106,188 | €130,107 | +€23,918 | +22.5% |
| Stocks | 30/36 | €106,188 | €130,107 | +€23,918 | +22.5% |
| Amounts receivable within one year | 40/41 | €36,116 | €34,512 | -€1,603 | -4.4% |
| Trade receivables | 40 | €34,805 | €34,399 | -€405 | -1.2% |
| Other amounts receivable | 41 | €1,311 | €113 | -€1,198 | -91.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,645 | €41,131 | +€3,487 | +9.3% |
| Deferred charges and accrued income | 490/1 | €9,299 | €4,407 | -€4,893 | -52.6% |
| Total equity and liabilities | 10/49 | €295,886 | €294,358 | -€1,528 | -0.5% |
| Equity | 10/15 | €74,310 | €105,293 | +€30,983 | +41.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,710 | €86,693 | +€30,983 | +55.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,850 | €84,833 | +€30,983 | +57.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €221,576 | €189,065 | -€32,511 | -14.7% |
| Amounts payable after more than one year | 17 | €122,650 | €101,510 | -€21,140 | -17.2% |
| Financial debts | 170/4 | €122,650 | €101,510 | -€21,140 | -17.2% |
| Amounts payable within one year | 42/48 | €97,985 | €85,753 | -€12,232 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €17,417 | €18,078 | +€662 | +3.8% |
| Financial debts | 43 | €1,695 | €2,134 | +€438 | +25.8% |
| Credit institutions | 430/8 | €1,695 | €2,134 | +€438 | +25.8% |
| Trade debts | 44 | €36,627 | €6,162 | -€30,464 | -83.2% |
| Suppliers | 440/4 | €36,627 | €6,162 | -€30,464 | -83.2% |
| Taxes, remuneration and social security | 45 | €19,388 | €16,394 | -€2,994 | -15.4% |
| Taxes | 450/3 | €11,636 | €11,575 | -€61 | -0.5% |
| Remuneration and social security | 454/9 | €7,752 | €4,819 | -€2,933 | -37.8% |
| Other amounts payable | 47/48 | €22,859 | €42,985 | +€20,126 | +88.0% |
| Accrued charges and deferred income | 492/3 | €941 | €1,802 | +€861 | +91.6% |
| Remuneration, social security and pensions | 62 | €49,078 | €54,777 | +€5,699 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,718 | €29,474 | +€6,757 | +29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,355 | €0 | +€4,355 | |
| Other operating charges | 640/8 | €1,884 | €4,151 | +€2,267 | +120% |
| Gross operating margin | 9900 | €168,003 | €148,972 | -€19,032 | -11.3% |
| Operating profit (loss) | 9901 | €98,678 | €60,569 | -€38,109 | -38.6% |
| Financial income | 75/76B | €498 | €863 | +€366 | +73.4% |
| Recurring financial income | 75 | €498 | €863 | +€366 | +73.4% |
| Financial charges | 65/66B | €6,277 | €12,122 | +€5,845 | +93.1% |
| Recurring financial charges | 65 | €6,277 | €12,122 | +€5,845 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €92,899 | €49,311 | -€43,588 | -46.9% |
| Income taxes | 67/77 | €31,585 | €17,469 | -€14,116 | -44.7% |
| Profit (loss) for the period | 9904 | €61,314 | €31,842 | -€29,472 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,314 | €31,842 | -€29,472 | -48.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.