City 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.
City Design
Largest movements
- Receivables within one year -€3,500
down €3,500 (-5.5%), from €63,250 to €59,750
- Cash +€1,233
up €1,233 (+154%), from €802 to €2,035
mainly Receivables within one year (+€3,500) and Trade debts (+€1,061)
- Profit (loss) carried forward -€3,328
down €3,328 (-2.5%), from -€131,644 to -€134,972
- Trade debts +€1,061
up €1,061 (+328%), from €323 to €1,384
- Gross operating margin -€13,652
down €13,652, from €11,510 to -€2,142
- Depreciation -€12,000
no longer reported in 2025 (was €12,000)
- Other operating charges -€1,079
down €1,079 (-48.5%), from €2,227 to €1,148
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.
Derived cash bridge
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 | €64,052 | €61,785 | -€2,267 | -3.5% |
| Current assets | 29/58 | €64,052 | €61,785 | -€2,267 | -3.5% |
| Amounts receivable within one year | 40/41 | €63,250 | €59,750 | -€3,500 | -5.5% |
| Other amounts receivable | 41 | €63,250 | €59,750 | -€3,500 | -5.5% |
| Cash at bank and in hand | 54/58 | €802 | €2,035 | +€1,233 | +154% |
| Total equity and liabilities | 10/49 | €64,052 | €61,785 | -€2,267 | -3.5% |
| Equity | 10/15 | -€113,044 | -€116,372 | -€3,328 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,644 | -€134,972 | -€3,328 | -2.5% |
| Amounts payable | 17/49 | €177,096 | €178,157 | +€1,061 | +0.6% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,096 | €3,157 | +€1,061 | +50.6% |
| Trade debts | 44 | €323 | €1,384 | +€1,061 | +328% |
| Suppliers | 440/4 | €323 | €1,384 | +€1,061 | +328% |
| Other amounts payable | 47/48 | €1,773 | €1,773 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,000 | - | -€12,000 | |
| Other operating charges | 640/8 | €2,227 | €1,148 | -€1,079 | -48.5% |
| Gross operating margin | 9900 | €11,510 | -€2,142 | -€13,652 | |
| Operating profit (loss) | 9901 | -€2,717 | -€3,290 | -€573 | -21.1% |
| Financial charges | 65/66B | €135 | €38 | -€97 | -71.9% |
| Recurring financial charges | 65 | €135 | €38 | -€97 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,852 | -€3,328 | -€476 | -16.7% |
| Profit (loss) for the period | 9904 | -€2,852 | -€3,328 | -€476 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,852 | -€3,328 | -€476 | -16.7% |
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 26 October 2026 via checked.be.