D²Design: 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.
D²Design
Largest movements
- Tangible fixed assets +€28,498
up €28,498 (+107.7%), from €26,453 to €54,952
of which Leasing and similar rights: +€31,787
- Cash +€12,690
up €12,690 (+124.4%), from €10,202 to €22,893
mainly Debts after one year (+€21,553) and Depreciation (+€11,475)
- Stocks and contracts -€3,435
down €3,435 (-55.6%), from €6,178 to €2,743
- Receivables within one year -€1,901
down €1,901 (-11.6%), from €16,385 to €14,485
of which Trade receivables: -€5,115
- Debts after one year +€21,553
up €21,553 (+102.6%), from €21,011 to €42,564
- Reserves +€10,641
up €10,641 (+51.2%), from €20,779 to €31,419
- Current portion of long-term debt +€6,613
up €6,613 (+201.8%), from €3,277 to €9,889
- Tax, wage and social debts -€1,275
down €1,275 (-22.9%), from €5,575 to €4,300
of which Taxes: -€1,275
- Trade debts -€983
down €983 (-38.0%), from €2,589 to €1,606
- Depreciation +€7,584
up €7,584 (+194.9%), from €3,892 to €11,475
- Gross operating margin +€6,936
up €6,936 (+24.5%), from €28,332 to €35,268
- Financial charges +€2,959
up €2,959 (+167.4%), from €1,768 to €4,727
- Other operating charges +€1,226
up €1,226 (+307.7%), from €399 to €1,625
- Taxes -€490
down €490 (-11.3%), from €4,350 to €3,859
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 | €59,219 | €95,072 | +€35,853 | +60.5% |
| Fixed assets | 21/28 | €26,453 | €54,952 | +€28,498 | +107.7% |
| Tangible fixed assets | 22/27 | €26,453 | €54,952 | +€28,498 | +107.7% |
| Plant, machinery and equipment | 23 | €24,393 | €22,848 | -€1,545 | -6.3% |
| Furniture and vehicles | 24 | €2,060 | €317 | -€1,744 | -84.6% |
| Leasing and similar rights | 25 | - | €31,787 | +€31,787 | |
| Current assets | 29/58 | €32,765 | €40,120 | +€7,355 | +22.4% |
| Stocks and contracts in progress | 3 | €6,178 | €2,743 | -€3,435 | -55.6% |
| Stocks | 30/36 | €6,178 | €2,743 | -€3,435 | -55.6% |
| Amounts receivable within one year | 40/41 | €16,385 | €14,485 | -€1,901 | -11.6% |
| Trade receivables | 40 | €14,816 | €9,700 | -€5,115 | -34.5% |
| Other amounts receivable | 41 | €1,570 | €4,785 | +€3,215 | +204.8% |
| Cash at bank and in hand | 54/58 | €10,202 | €22,893 | +€12,690 | +124.4% |
| Total equity and liabilities | 10/49 | €59,219 | €95,072 | +€35,853 | +60.5% |
| Equity | 10/15 | €23,779 | €34,419 | +€10,641 | +44.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,779 | €31,419 | +€10,641 | +51.2% |
| Distributable reserves | 133 | €20,779 | €31,419 | +€10,641 | +51.2% |
| Amounts payable | 17/49 | €35,440 | €60,653 | +€25,213 | +71.1% |
| Amounts payable after more than one year | 17 | €21,011 | €42,564 | +€21,553 | +102.6% |
| Financial debts | 170/4 | €21,011 | €42,564 | +€21,553 | +102.6% |
| Amounts payable within one year | 42/48 | €14,429 | €18,089 | +€3,660 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €3,277 | €9,889 | +€6,613 | +201.8% |
| Trade debts | 44 | €2,589 | €1,606 | -€983 | -38.0% |
| Suppliers | 440/4 | €2,589 | €1,606 | -€983 | -38.0% |
| Taxes, remuneration and social security | 45 | €5,575 | €4,300 | -€1,275 | -22.9% |
| Taxes | 450/3 | €5,575 | €4,300 | -€1,275 | -22.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,988 | €2,294 | -€694 | -23.2% |
| Remuneration, social security and pensions | 62 | €1,754 | €1,458 | -€296 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,892 | €11,475 | +€7,584 | +194.9% |
| Other operating charges | 640/8 | €399 | €1,625 | +€1,226 | +307.7% |
| Non-recurring operating charges | 66A | - | €1,644 | +€1,644 | |
| Gross operating margin | 9900 | €28,332 | €35,268 | +€6,936 | +24.5% |
| Operating profit (loss) | 9901 | €22,288 | €19,066 | -€3,222 | -14.5% |
| Financial income | 75/76B | €60 | €160 | +€101 | +168.5% |
| Recurring financial income | 75 | €60 | €160 | +€101 | +168.5% |
| Financial charges | 65/66B | €1,768 | €4,727 | +€2,959 | +167.4% |
| Recurring financial charges | 65 | €1,768 | €4,727 | +€2,959 | +167.4% |
| Profit (loss) for the period before taxes | 9903 | €20,580 | €14,500 | -€6,080 | -29.5% |
| Income taxes | 67/77 | €4,350 | €3,859 | -€490 | -11.3% |
| Profit (loss) for the period | 9904 | €16,230 | €10,641 | -€5,590 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,230 | €10,641 | -€5,590 | -34.4% |
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.