CENTRAL 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.
CENTRAL DESIGN
Largest movements
- Cash -€8,972
down €8,972 (-33.9%), from €26,433 to €17,460
mainly Net result for the year (-€8,627) and Receivables within one year (-€7,521)
- Receivables within one year +€7,521
up €7,521 (+186.5%), from €4,032 to €11,553
of which Trade receivables: +€8,825
- Tangible fixed assets +€1,100
up €1,100 (+1160.4%), from €95 to €1,195
- Profit (loss) carried forward -€8,627
down €8,627 (-16.8%), from -€51,472 to -€60,099
- Tax, wage and social debts +€7,562
up €7,562 (+5426.0%), from €139 to €7,702
of which Taxes: +€4,157
- Accrued charges and deferred income -€6,569
down €6,569 (-95.6%), from €6,868 to €299
- Other debts +€5,829
up €5,829 (+2452.5%), from €238 to €6,067
- Trade debts +€1,065
up €1,065 (+22.7%), from €4,703 to €5,768
- Gross operating margin -€29,955
down €29,955, from €22,297 to -€7,658
- Depreciation -€1,105
down €1,105 (-83.9%), from €1,318 to €212
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 | €31,219 | €30,793 | -€427 | -1.4% |
| Fixed assets | 21/28 | €95 | €1,195 | +€1,100 | +1160.4% |
| Tangible fixed assets | 22/27 | €95 | €1,195 | +€1,100 | +1160.4% |
| Furniture and vehicles | 24 | €95 | €1,195 | +€1,100 | +1160.4% |
| Current assets | 29/58 | €31,124 | €29,597 | -€1,527 | -4.9% |
| Amounts receivable within one year | 40/41 | €4,032 | €11,553 | +€7,521 | +186.5% |
| Trade receivables | 40 | €2,707 | €11,532 | +€8,825 | +326.1% |
| Other amounts receivable | 41 | €1,325 | €21 | -€1,304 | -98.4% |
| Cash at bank and in hand | 54/58 | €26,433 | €17,460 | -€8,972 | -33.9% |
| Deferred charges and accrued income | 490/1 | €660 | €584 | -€76 | -11.5% |
| Total equity and liabilities | 10/49 | €31,219 | €30,793 | -€427 | -1.4% |
| Equity | 10/15 | €18,700 | €10,073 | -€8,627 | -46.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,973 | €63,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €63,973 | €63,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,472 | -€60,099 | -€8,627 | -16.8% |
| Amounts payable | 17/49 | €12,519 | €20,719 | +€8,200 | +65.5% |
| Amounts payable within one year | 42/48 | €5,651 | €20,420 | +€14,769 | +261.3% |
| Financial debts | 43 | €572 | €884 | +€312 | +54.6% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €572 | €884 | +€312 | +54.6% |
| Trade debts | 44 | €4,703 | €5,768 | +€1,065 | +22.7% |
| Suppliers | 440/4 | €4,703 | €5,768 | +€1,065 | +22.7% |
| Taxes, remuneration and social security | 45 | €139 | €7,702 | +€7,562 | +5426.0% |
| Taxes | 450/3 | €11 | €4,169 | +€4,157 | +36563.7% |
| Remuneration and social security | 454/9 | €128 | €3,533 | +€3,405 | +2660.1% |
| Other amounts payable | 47/48 | €238 | €6,067 | +€5,829 | +2452.5% |
| Accrued charges and deferred income | 492/3 | €6,868 | €299 | -€6,569 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,318 | €212 | -€1,105 | -83.9% |
| Other operating charges | 640/8 | €408 | €396 | -€11 | -2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €22,297 | -€7,658 | -€29,955 | |
| Operating profit (loss) | 9901 | €20,571 | -€8,267 | -€28,838 | |
| Financial income | 75/76B | €53 | €70 | +€17 | +31.5% |
| Recurring financial income | 75 | €53 | €70 | +€17 | +31.5% |
| Financial charges | 65/66B | €416 | €430 | +€14 | +3.3% |
| Recurring financial charges | 65 | €416 | €430 | +€14 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €20,208 | -€8,627 | -€28,835 | |
| Profit (loss) for the period | 9904 | €20,208 | -€8,627 | -€28,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,208 | -€8,627 | -€28,835 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.