CC 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.
CC DESIGN
Largest movements
- Cash -€15,536
down €15,536 (-24.4%), from €63,766 to €48,230
mainly Other debts (-€12,566) and Receivables within one year (-€10,519)
- Receivables within one year +€10,519
up €10,519 (+114.6%), from €9,181 to €19,700
of which Trade receivables: +€13,557
- Deferred charges and accrued income -€1,006
down €1,006 (-72.9%), from €1,381 to €375
- Other debts -€12,566
down €12,566 (-17.3%), from €72,674 to €60,108
- Trade debts +€7,903
up €7,903 (+214.1%), from €3,691 to €11,594
- Tax, wage and social debts -€1,074
down €1,074 (-16.2%), from €6,634 to €5,560
- Gross operating margin -€9,925
down €9,925 (-80.8%), from €12,283 to €2,358
- Taxes -€3,465
down €3,465 (-80.2%), from €4,322 to €857
- Depreciation +€131
up €131 (+63.7%), from €206 to €337
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 | €75,138 | €69,302 | -€5,835 | -7.8% |
| Fixed assets | 21/28 | €809 | €998 | +€189 | +23.3% |
| Tangible fixed assets | 22/27 | €809 | €998 | +€189 | +23.3% |
| Furniture and vehicles | 24 | €809 | €998 | +€189 | +23.3% |
| Current assets | 29/58 | €74,329 | €68,305 | -€6,024 | -8.1% |
| Amounts receivable within one year | 40/41 | €9,181 | €19,700 | +€10,519 | +114.6% |
| Trade receivables | 40 | €6,017 | €19,574 | +€13,557 | +225.3% |
| Other amounts receivable | 41 | €3,164 | €126 | -€3,038 | -96.0% |
| Cash at bank and in hand | 54/58 | €63,766 | €48,230 | -€15,536 | -24.4% |
| Deferred charges and accrued income | 490/1 | €1,381 | €375 | -€1,006 | -72.9% |
| Total equity and liabilities | 10/49 | €75,138 | €69,302 | -€5,835 | -7.8% |
| Equity | 10/15 | -€7,861 | -€7,960 | -€99 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,461 | -€65,560 | -€99 | -0.2% |
| Amounts payable | 17/49 | €82,999 | €77,263 | -€5,736 | -6.9% |
| Amounts payable within one year | 42/48 | €82,999 | €77,263 | -€5,736 | -6.9% |
| Trade debts | 44 | €3,691 | €11,594 | +€7,903 | +214.1% |
| Suppliers | 440/4 | €3,691 | €11,594 | +€7,903 | +214.1% |
| Taxes, remuneration and social security | 45 | €6,634 | €5,560 | -€1,074 | -16.2% |
| Taxes | 450/3 | €6,634 | €5,560 | -€1,074 | -16.2% |
| Other amounts payable | 47/48 | €72,674 | €60,108 | -€12,566 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €337 | +€131 | +63.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €568 | €668 | +€100 | +17.6% |
| Gross operating margin | 9900 | €12,283 | €2,358 | -€9,925 | -80.8% |
| Operating profit (loss) | 9901 | €11,122 | €953 | -€10,169 | -91.4% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €206 | €196 | -€10 | -5.1% |
| Recurring financial charges | 65 | €206 | €196 | -€10 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €10,929 | €758 | -€10,172 | -93.1% |
| Income taxes | 67/77 | €4,322 | €857 | -€3,465 | -80.2% |
| Profit (loss) for the period | 9904 | €6,607 | -€99 | -€6,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,607 | -€99 | -€6,707 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.