D-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-DESIGN
Largest movements
- Receivables within one year +€274,609
up €274,609 (+576.0%), from €47,677 to €322,286
of which Other amounts receivable: +€273,795
- Tangible fixed assets +€38,767
up €38,767 (+4.2%), from €929,493 to €968,260
of which Land and buildings: +€47,935
- Cash -€13,815
down €13,815 (-36.4%), from €37,975 to €24,160
mainly Receivables within one year (-€274,609) and Investment in fixed assets (net) (-€86,339)
- Debts after one year +€169,772
up €169,772 (+36.0%), from €471,400 to €641,172
- Reserves +€81,586
up €81,586 (+18.2%), from €447,447 to €529,033
of which Distributable reserves: +€81,586
- Current portion of long-term debt +€32,409
up €32,409 (+47.7%), from €67,891 to €100,300
- Trade debts +€32,085
up €32,085 (+11909.9%), from €269 to €32,355
- Gross operating margin +€30,067
up €30,067 (+25.0%), from €120,452 to €150,519
- Taxes +€5,247
up €5,247 (+32.4%), from €16,202 to €21,449
- Financial charges -€4,363
down €4,363 (-34.9%), from €12,510 to €8,147
- Other operating charges +€2,981
up €2,981 (+34.6%), from €8,620 to €11,601
- Depreciation +€2,748
up €2,748 (+7.9%), from €34,824 to €37,572
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 | €1,015,882 | €1,325,662 | +€309,780 | +30.5% |
| Fixed assets | 21/28 | €929,493 | €978,260 | +€48,767 | +5.2% |
| Tangible fixed assets | 22/27 | €929,493 | €968,260 | +€38,767 | +4.2% |
| Land and buildings | 22 | €889,029 | €936,964 | +€47,935 | +5.4% |
| Plant, machinery and equipment | 23 | €6,671 | €5,034 | -€1,638 | -24.6% |
| Furniture and vehicles | 24 | €33,793 | €26,263 | -€7,530 | -22.3% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €86,389 | €347,402 | +€261,013 | +302.1% |
| Amounts receivable within one year | 40/41 | €47,677 | €322,286 | +€274,609 | +576.0% |
| Trade receivables | 40 | €42,702 | €43,516 | +€814 | +1.9% |
| Other amounts receivable | 41 | €4,975 | €278,770 | +€273,795 | +5503.2% |
| Cash at bank and in hand | 54/58 | €37,975 | €24,160 | -€13,815 | -36.4% |
| Deferred charges and accrued income | 490/1 | €737 | €956 | +€219 | +29.8% |
| Total equity and liabilities | 10/49 | €1,015,882 | €1,325,662 | +€309,780 | +30.5% |
| Equity | 10/15 | €466,197 | €547,783 | +€81,586 | +17.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €447,447 | €529,033 | +€81,586 | +18.2% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €445,572 | €527,158 | +€81,586 | +18.3% |
| Amounts payable | 17/49 | €549,686 | €777,879 | +€228,194 | +41.5% |
| Amounts payable after more than one year | 17 | €471,400 | €641,172 | +€169,772 | +36.0% |
| Financial debts | 170/4 | €471,400 | €641,172 | +€169,772 | +36.0% |
| Amounts payable within one year | 42/48 | €72,264 | €135,105 | +€62,841 | +87.0% |
| Current portion of amounts payable after more than one year | 42 | €67,891 | €100,300 | +€32,409 | +47.7% |
| Trade debts | 44 | €269 | €32,355 | +€32,085 | +11909.9% |
| Suppliers | 440/4 | €269 | €32,355 | +€32,085 | +11909.9% |
| Taxes, remuneration and social security | 45 | €4,103 | €2,450 | -€1,653 | -40.3% |
| Taxes | 450/3 | €4,103 | €2,450 | -€1,653 | -40.3% |
| Accrued charges and deferred income | 492/3 | €6,022 | €1,602 | -€4,420 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,824 | €37,572 | +€2,748 | +7.9% |
| Other operating charges | 640/8 | €8,620 | €11,601 | +€2,981 | +34.6% |
| Gross operating margin | 9900 | €120,452 | €150,519 | +€30,067 | +25.0% |
| Operating profit (loss) | 9901 | €77,008 | €101,347 | +€24,338 | +31.6% |
| Financial income | 75/76B | €8,956 | €9,836 | +€880 | +9.8% |
| Recurring financial income | 75 | €8,956 | €9,836 | +€880 | +9.8% |
| Financial charges | 65/66B | €12,510 | €8,147 | -€4,363 | -34.9% |
| Recurring financial charges | 65 | €12,510 | €8,147 | -€4,363 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €73,454 | €103,036 | +€29,582 | +40.3% |
| Income taxes | 67/77 | €16,202 | €21,449 | +€5,247 | +32.4% |
| Profit (loss) for the period | 9904 | €57,252 | €81,586 | +€24,334 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,252 | €81,586 | +€24,334 | +42.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.