Châssis 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.
Châssis Design
Largest movements
- Receivables within one year +€89,857
up €89,857 (+117.8%), from €76,298 to €166,155
of which Other amounts receivable: +€52,083
- Cash -€12,918
down €12,918 (-39.6%), from €32,593 to €19,675
mainly Receivables within one year (-€89,857) and Advances received (-€291)
- Tangible fixed assets -€5,700
down €5,700 (-34.2%), from €16,643 to €10,943
- Other debts +€22,268
up €22,268 (+255.4%), from €8,720 to €30,988
- Reserves +€21,720
up €21,720 (+81.4%), from €26,687 to €48,407
- Trade debts +€21,647
up €21,647 (+22.2%), from €97,557 to €119,204
of which Suppliers: +€55,666
- Tax, wage and social debts +€3,847
up €3,847 (+16.8%), from €22,863 to €26,710
of which Taxes: +€6,744
- Staff costs +€52,135
new in 2025: €52,135
- Gross operating margin +€44,776
up €44,776 (+99.3%), from €45,070 to €89,846
- Taxes -€3,210
down €3,210 (-25.5%), from €12,605 to €9,395
- Other operating charges -€2,069
down €2,069 (-83.0%), from €2,493 to €424
- Depreciation +€1,150
up €1,150 (+25.3%), from €4,550 to €5,700
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 | €167,080 | €236,271 | +€69,191 | +41.4% |
| Fixed assets | 21/28 | €17,647 | €11,947 | -€5,700 | -32.3% |
| Tangible fixed assets | 22/27 | €16,643 | €10,943 | -€5,700 | -34.2% |
| Furniture and vehicles | 24 | €16,643 | €10,943 | -€5,700 | -34.2% |
| Financial fixed assets | 28 | €1,004 | €1,004 | -€0 | 0.0% |
| Current assets | 29/58 | €149,433 | €224,324 | +€74,891 | +50.1% |
| Amounts receivable after more than one year | 29 | €38,000 | €38,000 | = | 0.0% |
| Other amounts receivable | 291 | €38,000 | €38,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,298 | €166,155 | +€89,857 | +117.8% |
| Trade receivables | 40 | €28,033 | €65,807 | +€37,774 | +134.7% |
| Other amounts receivable | 41 | €48,266 | €100,348 | +€52,083 | +107.9% |
| Current investments | 50/53 | €502 | €494 | -€8 | -1.5% |
| Cash at bank and in hand | 54/58 | €32,593 | €19,675 | -€12,918 | -39.6% |
| Deferred charges and accrued income | 490/1 | €2,040 | - | -€2,040 | |
| Total equity and liabilities | 10/49 | €167,080 | €236,271 | +€69,191 | +41.4% |
| Equity | 10/15 | €37,648 | €59,369 | +€21,721 | +57.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,687 | €48,407 | +€21,720 | +81.4% |
| Distributable reserves | 133 | €26,687 | €48,407 | +€21,720 | +81.4% |
| Profit (loss) carried forward | 14 | €5,962 | €5,962 | +€0 | 0.0% |
| Amounts payable | 17/49 | €129,431 | €176,902 | +€47,471 | +36.7% |
| Amounts payable within one year | 42/48 | €129,431 | €176,902 | +€47,471 | +36.7% |
| Trade debts | 44 | €97,557 | €119,204 | +€21,647 | +22.2% |
| Suppliers | 440/4 | €63,538 | €119,204 | +€55,666 | +87.6% |
| Bills of exchange payable | 441 | €34,020 | - | -€34,020 | |
| Advances received on contracts in progress | 46 | €291 | - | -€291 | |
| Taxes, remuneration and social security | 45 | €22,863 | €26,710 | +€3,847 | +16.8% |
| Taxes | 450/3 | €14,764 | €21,508 | +€6,744 | +45.7% |
| Remuneration and social security | 454/9 | €8,099 | €5,202 | -€2,897 | -35.8% |
| Other amounts payable | 47/48 | €8,720 | €30,988 | +€22,268 | +255.4% |
| Remuneration, social security and pensions | 62 | - | €52,135 | +€52,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,550 | €5,700 | +€1,150 | +25.3% |
| Other operating charges | 640/8 | €2,493 | €424 | -€2,069 | -83.0% |
| Non-recurring operating charges | 66A | - | €681 | +€681 | |
| Gross operating margin | 9900 | €45,070 | €89,846 | +€44,776 | +99.3% |
| Operating profit (loss) | 9901 | €38,027 | €30,906 | -€7,121 | -18.7% |
| Financial income | 75/76B | €1,661 | €1,520 | -€141 | -8.5% |
| Recurring financial income | 75 | €1,661 | €1,520 | -€141 | -8.5% |
| Financial charges | 65/66B | €396 | €1,311 | +€915 | +231.3% |
| Recurring financial charges | 65 | €396 | €1,311 | +€915 | +231.3% |
| Profit (loss) for the period before taxes | 9903 | €39,292 | €31,115 | -€8,177 | -20.8% |
| Income taxes | 67/77 | €12,605 | €9,395 | -€3,210 | -25.5% |
| Profit (loss) for the period | 9904 | €26,687 | €21,720 | -€4,967 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,687 | €21,720 | -€4,967 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.