CP 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.
CP DESIGN
Largest movements
- Cash +€12,775
up €12,775 (+261.1%), from €4,893 to €17,667
mainly Trade debts (+€12,593) and Depreciation (+€9,057)
- Tangible fixed assets -€9,057
down €9,057 (-44.1%), from €20,535 to €11,478
of which Furniture and vehicles: -€8,255
- Receivables within one year +€7,698
up €7,698 (+3.8%), from €203,210 to €210,908
of which Trade receivables: +€5,836
- Trade debts +€12,593
up €12,593 (+168.3%), from €7,483 to €20,076
- Profit (loss) carried forward -€2,753
down €2,753 (-1.3%), from €217,671 to €214,917
- Gross operating margin +€38,447
up €38,447, from -€28,933 to €9,515
- Other operating charges +€2,093
up €2,093 (+194.7%), from €1,075 to €3,168
- Depreciation -€1,090
down €1,090 (-10.7%), from €10,147 to €9,057
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 | €233,525 | €245,366 | +€11,841 | +5.1% |
| Fixed assets | 21/28 | €23,475 | €14,418 | -€9,057 | -38.6% |
| Tangible fixed assets | 22/27 | €20,535 | €11,478 | -€9,057 | -44.1% |
| Furniture and vehicles | 24 | €15,876 | €7,621 | -€8,255 | -52.0% |
| Other tangible fixed assets | 26 | €4,659 | €3,857 | -€802 | -17.2% |
| Financial fixed assets | 28 | €2,940 | €2,940 | = | 0.0% |
| Current assets | 29/58 | €210,050 | €230,948 | +€20,898 | +9.9% |
| Stocks and contracts in progress | 3 | €760 | €440 | -€320 | -42.1% |
| Stocks | 30/36 | €760 | €440 | -€320 | -42.1% |
| Amounts receivable within one year | 40/41 | €203,210 | €210,908 | +€7,698 | +3.8% |
| Trade receivables | 40 | €183,625 | €189,461 | +€5,836 | +3.2% |
| Other amounts receivable | 41 | €19,585 | €21,448 | +€1,862 | +9.5% |
| Cash at bank and in hand | 54/58 | €4,893 | €17,667 | +€12,775 | +261.1% |
| Deferred charges and accrued income | 490/1 | €1,187 | €1,933 | +€746 | +62.8% |
| Total equity and liabilities | 10/49 | €233,525 | €245,366 | +€11,841 | +5.1% |
| Equity | 10/15 | €225,868 | €223,115 | -€2,753 | -1.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,671 | €214,917 | -€2,753 | -1.3% |
| Amounts payable | 17/49 | €7,657 | €22,252 | +€14,595 | +190.6% |
| Amounts payable within one year | 42/48 | €7,657 | €22,252 | +€14,595 | +190.6% |
| Trade debts | 44 | €7,483 | €20,076 | +€12,593 | +168.3% |
| Suppliers | 440/4 | €7,483 | €20,076 | +€12,593 | +168.3% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €174 | €176 | +€2 | +1.0% |
| Taxes | 450/3 | €174 | €176 | +€2 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,147 | €9,057 | -€1,090 | -10.7% |
| Other operating charges | 640/8 | €1,075 | €3,168 | +€2,093 | +194.7% |
| Gross operating margin | 9900 | -€28,933 | €9,515 | +€38,447 | |
| Operating profit (loss) | 9901 | -€40,155 | -€2,711 | +€37,444 | +93.2% |
| Financial income | 75/76B | €1,029 | €1,088 | +€59 | +5.7% |
| Recurring financial income | 75 | €1,029 | €1,088 | +€59 | +5.7% |
| Financial charges | 65/66B | €769 | €954 | +€185 | +24.1% |
| Recurring financial charges | 65 | €769 | €954 | +€185 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,895 | -€2,577 | +€37,318 | +93.5% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€40,069 | -€2,753 | +€37,316 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,069 | -€2,753 | +€37,316 | +93.1% |
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 8 October 2026 via checked.be.