CNP 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.
CNP Design
Largest movements
- Financial fixed assets +€274,400
new in 2025: €274,400
- Tangible fixed assets +€119,894
up €119,894 (+52.5%), from €228,455 to €348,350
of which Land and buildings: +€115,810
- Other debts +€274,508
up €274,508 (+470%), from €58,362 to €332,870
- Debts after one year +€97,835
up €97,835 (+57.1%), from €171,375 to €269,210
- Reserves +€19,000
up €19,000 (+186%), from €10,200 to €29,200
- Financial income +€19,702
new in 2025: €19,702
- Gross operating margin +€11,813
up €11,813 (+37.3%), from €31,636 to €43,449
- Depreciation +€10,524
up €10,524 (+51.4%), from €20,484 to €31,009
- Financial charges +€3,429
up €3,429 (+74.7%), from €4,591 to €8,020
- Other operating charges -€2,641
down €2,641 (-64.0%), from €4,124 to €1,483
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 | €260,685 | €650,557 | +€389,872 | +150% |
| Fixed assets | 21/28 | €228,455 | €622,750 | +€394,294 | +173% |
| Tangible fixed assets | 22/27 | €228,455 | €348,350 | +€119,894 | +52.5% |
| Land and buildings | 22 | €220,123 | €335,933 | +€115,810 | +52.6% |
| Plant, machinery and equipment | 23 | - | €3,942 | +€3,942 | |
| Furniture and vehicles | 24 | €8,332 | €8,474 | +€142 | +1.7% |
| Financial fixed assets | 28 | - | €274,400 | +€274,400 | |
| Current assets | 29/58 | €32,230 | €27,807 | -€4,422 | -13.7% |
| Amounts receivable within one year | 40/41 | €3,934 | €2,339 | -€1,595 | -40.5% |
| Trade receivables | 40 | €2,967 | €1,828 | -€1,139 | -38.4% |
| Other amounts receivable | 41 | €967 | €511 | -€456 | -47.1% |
| Cash at bank and in hand | 54/58 | €20,985 | €20,496 | -€489 | -2.3% |
| Deferred charges and accrued income | 490/1 | €7,311 | €4,973 | -€2,338 | -32.0% |
| Total equity and liabilities | 10/49 | €260,685 | €650,557 | +€389,872 | +150% |
| Equity | 10/15 | €14,949 | €33,963 | +€19,014 | +127% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €10,200 | €29,200 | +€19,000 | +186% |
| Distributable reserves | 133 | €10,200 | €29,200 | +€19,000 | +186% |
| Profit (loss) carried forward | 14 | €249 | €263 | +€14 | +5.4% |
| Amounts payable | 17/49 | €245,736 | €616,594 | +€370,859 | +151% |
| Amounts payable after more than one year | 17 | €171,375 | €269,210 | +€97,835 | +57.1% |
| Financial debts | 170/4 | €171,375 | €269,210 | +€97,835 | +57.1% |
| Amounts payable within one year | 42/48 | €72,272 | €347,049 | +€274,777 | +380% |
| Current portion of amounts payable after more than one year | 42 | €6,044 | €9,665 | +€3,621 | +59.9% |
| Trade debts | 44 | €3,179 | €1,011 | -€2,168 | -68.2% |
| Suppliers | 440/4 | €3,179 | €1,011 | -€2,168 | -68.2% |
| Taxes, remuneration and social security | 45 | €4,686 | €3,503 | -€1,184 | -25.3% |
| Taxes | 450/3 | €4,686 | €3,503 | -€1,184 | -25.3% |
| Other amounts payable | 47/48 | €58,362 | €332,870 | +€274,508 | +470% |
| Accrued charges and deferred income | 492/3 | €2,089 | €336 | -€1,753 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,484 | €31,009 | +€10,524 | +51.4% |
| Other operating charges | 640/8 | €4,124 | €1,483 | -€2,641 | -64.0% |
| Gross operating margin | 9900 | €31,636 | €43,449 | +€11,813 | +37.3% |
| Operating profit (loss) | 9901 | €7,028 | €10,958 | +€3,930 | +55.9% |
| Financial income | 75/76B | - | €19,702 | +€19,702 | |
| Recurring financial income | 75 | - | €19,702 | +€19,702 | |
| Financial charges | 65/66B | €4,591 | €8,020 | +€3,429 | +74.7% |
| Recurring financial charges | 65 | €4,591 | €8,020 | +€3,429 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €2,437 | €22,639 | +€20,202 | +829% |
| Income taxes | 67/77 | €1,183 | €3,626 | +€2,443 | +206% |
| Profit (loss) for the period | 9904 | €1,254 | €19,014 | +€17,760 | +1,416% |
| Profit (loss) for the period to be appropriated | 9905 | €1,254 | €19,014 | +€17,760 | +1,416% |
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 16 October 2026 via checked.be.