CI 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.
CI DESIGN
Largest movements
- Tangible fixed assets -€7,233
down €7,233 (-4.7%), from €154,063 to €146,830
- Debts after one year -€11,234
down €11,234 (-13.6%), from €82,416 to €71,183
- Other debts +€10,445
up €10,445 (+9.2%), from €112,973 to €123,418
- Profit (loss) carried forward -€4,218
down €4,218 (-4.5%), from -€92,945 to -€97,163
- Trade debts -€3,623
down €3,623 (-34.3%), from €10,569 to €6,946
- Financial charges -€448
down €448 (-12.7%), from €3,528 to €3,079
- Gross operating margin +€223
up €223 (+3.1%), from €7,304 to €7,527
- Other operating charges -€185
down €185 (-11.4%), from €1,618 to €1,433
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 | €154,361 | €146,885 | -€7,476 | -4.8% |
| Fixed assets | 21/28 | €154,063 | €146,830 | -€7,233 | -4.7% |
| Tangible fixed assets | 22/27 | €154,063 | €146,830 | -€7,233 | -4.7% |
| Land and buildings | 22 | €154,063 | €146,830 | -€7,233 | -4.7% |
| Current assets | 29/58 | €298 | €54 | -€244 | -81.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €298 | €54 | -€244 | -81.7% |
| Total equity and liabilities | 10/49 | €154,361 | €146,885 | -€7,476 | -4.8% |
| Equity | 10/15 | -€74,345 | -€78,563 | -€4,218 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,945 | -€97,163 | -€4,218 | -4.5% |
| Amounts payable | 17/49 | €228,706 | €225,447 | -€3,259 | -1.4% |
| Amounts payable after more than one year | 17 | €82,416 | €71,183 | -€11,234 | -13.6% |
| Financial debts | 170/4 | €82,416 | €71,183 | -€11,234 | -13.6% |
| Amounts payable within one year | 42/48 | €146,290 | €154,265 | +€7,975 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €22,748 | €23,900 | +€1,152 | +5.1% |
| Trade debts | 44 | €10,569 | €6,946 | -€3,623 | -34.3% |
| Suppliers | 440/4 | €10,569 | €6,946 | -€3,623 | -34.3% |
| Other amounts payable | 47/48 | €112,973 | €123,418 | +€10,445 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,233 | €7,233 | = | 0.0% |
| Other operating charges | 640/8 | €1,618 | €1,433 | -€185 | -11.4% |
| Gross operating margin | 9900 | €7,304 | €7,527 | +€223 | +3.1% |
| Operating profit (loss) | 9901 | -€1,546 | -€1,138 | +€408 | +26.4% |
| Financial charges | 65/66B | €3,528 | €3,079 | -€448 | -12.7% |
| Recurring financial charges | 65 | €3,528 | €3,079 | -€448 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,074 | -€4,218 | +€856 | +16.9% |
| Profit (loss) for the period | 9904 | -€5,074 | -€4,218 | +€856 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,074 | -€4,218 | +€856 | +16.9% |
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 29 September 2026 via checked.be.