D&A 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.
D&A Design
Largest movements
- Receivables within one year +€60,830
up €60,830 (+2352.3%), from €2,586 to €63,416
- Tangible fixed assets +€48,000
new in 2025: €48,000
- Profit (loss) carried forward +€55,248
up €55,248, from -€19,996 to €35,252
- Debts after one year +€33,644
new in 2025: €33,644
- Other debts -€16,211
down €16,211 (-94.1%), from €17,227 to €1,016
- Tax, wage and social debts +€14,258
new in 2025: €14,258
- Current portion of long-term debt +€11,530
new in 2025: €11,530
- Gross operating margin +€86,382
up €86,382, from -€14,173 to €72,209
- Taxes +€13,060
new in 2025: €13,060
- Financial charges +€3,208
up €3,208 (+2056.4%), from €156 to €3,364
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 | €3,290 | €112,058 | +€108,768 | +3306.0% |
| Fixed assets | 21/28 | - | €48,000 | +€48,000 | |
| Tangible fixed assets | 22/27 | - | €48,000 | +€48,000 | |
| Furniture and vehicles | 24 | - | €48,000 | +€48,000 | |
| Current assets | 29/58 | €3,290 | €64,058 | +€60,768 | +1847.0% |
| Amounts receivable within one year | 40/41 | €2,586 | €63,416 | +€60,830 | +2352.3% |
| Other amounts receivable | 41 | €2,586 | €63,416 | +€60,830 | +2352.3% |
| Cash at bank and in hand | 54/58 | €704 | €642 | -€62 | -8.8% |
| Total equity and liabilities | 10/49 | €3,290 | €112,058 | +€108,768 | +3306.0% |
| Equity | 10/15 | -€14,996 | €40,252 | +€55,248 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,996 | €35,252 | +€55,248 | |
| Amounts payable | 17/49 | €18,286 | €71,805 | +€53,519 | +292.7% |
| Amounts payable after more than one year | 17 | - | €33,644 | +€33,644 | |
| Financial debts | 170/4 | - | €33,644 | +€33,644 | |
| Amounts payable within one year | 42/48 | €18,286 | €38,161 | +€19,875 | +108.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,530 | +€11,530 | |
| Financial debts | 43 | - | €16 | +€16 | |
| Credit institutions | 430/8 | - | €16 | +€16 | |
| Trade debts | 44 | €1,059 | €11,341 | +€10,282 | +970.9% |
| Suppliers | 440/4 | €1,059 | €11,341 | +€10,282 | +970.9% |
| Taxes, remuneration and social security | 45 | - | €14,258 | +€14,258 | |
| Taxes | 450/3 | - | €14,258 | +€14,258 | |
| Other amounts payable | 47/48 | €17,227 | €1,016 | -€16,211 | -94.1% |
| Other operating charges | 640/8 | €387 | €684 | +€297 | +76.8% |
| Gross operating margin | 9900 | -€14,173 | €72,209 | +€86,382 | |
| Operating profit (loss) | 9901 | -€14,560 | €71,525 | +€86,085 | |
| Financial income | 75/76B | - | €148 | +€148 | |
| Recurring financial income | 75 | - | €148 | +€148 | |
| Financial charges | 65/66B | €156 | €3,364 | +€3,208 | +2056.4% |
| Recurring financial charges | 65 | €156 | €3,364 | +€3,208 | +2056.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,716 | €68,309 | +€83,025 | |
| Income taxes | 67/77 | - | €13,060 | +€13,060 | |
| Profit (loss) for the period | 9904 | -€14,716 | €55,249 | +€69,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,716 | €55,249 | +€69,965 |
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 12 October 2026 via checked.be.