D-designs: 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-designs
Largest movements
- Receivables within one year -€33,352
down €33,352 (-77.9%), from €42,831 to €9,479
of which Other amounts receivable: -€18,274
- Cash +€28,440
up €28,440 (+106.9%), from €26,596 to €55,036
mainly Receivables within one year (+€33,352) and Net result for the year (+€4,959)
- Tangible fixed assets -€884
down €884 (-27.8%), from €3,183 to €2,299
of which Furniture and vehicles: -€691
- Reserves +€35,296
new in 2024: €35,296
- Profit (loss) carried forward -€30,336
no longer reported in 2024 (was €30,336)
- Trade debts -€13,762
no longer reported in 2024 (was €13,762)
- Tax, wage and social debts +€2,920
up €2,920 (+31.0%), from €9,403 to €12,323
- Gross operating margin -€15,297
down €15,297 (-43.2%), from €35,402 to €20,105
- Taxes +€5,949
up €5,949 (+88.7%), from €6,710 to €12,659
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,144 | €67,214 | -€5,930 | -8.1% |
| Fixed assets | 21/28 | €3,183 | €2,299 | -€884 | -27.8% |
| Tangible fixed assets | 22/27 | €3,183 | €2,299 | -€884 | -27.8% |
| Plant, machinery and equipment | 23 | €293 | €100 | -€193 | -65.7% |
| Furniture and vehicles | 24 | €2,890 | €2,199 | -€691 | -23.9% |
| Current assets | 29/58 | €69,961 | €64,915 | -€5,046 | -7.2% |
| Amounts receivable after more than one year | 29 | €400 | €400 | = | 0.0% |
| Other amounts receivable | 291 | €400 | €400 | = | 0.0% |
| Stocks and contracts in progress | 3 | €134 | - | -€134 | |
| Stocks | 30/36 | €134 | - | -€134 | |
| Amounts receivable within one year | 40/41 | €42,831 | €9,479 | -€33,352 | -77.9% |
| Trade receivables | 40 | €24,540 | €9,462 | -€15,078 | -61.4% |
| Other amounts receivable | 41 | €18,290 | €17 | -€18,274 | -99.9% |
| Cash at bank and in hand | 54/58 | €26,596 | €55,036 | +€28,440 | +106.9% |
| Total equity and liabilities | 10/49 | €73,144 | €67,214 | -€5,930 | -8.1% |
| Equity | 10/15 | €40,336 | €45,296 | +€4,959 | +12.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €35,296 | +€35,296 | |
| Distributable reserves | 133 | - | €35,296 | +€35,296 | |
| Profit (loss) carried forward | 14 | €30,336 | - | -€30,336 | |
| Amounts payable | 17/49 | €32,808 | €21,919 | -€10,889 | -33.2% |
| Amounts payable within one year | 42/48 | €32,208 | €21,919 | -€10,289 | -31.9% |
| Trade debts | 44 | €13,762 | - | -€13,762 | |
| Suppliers | 440/4 | €13,762 | - | -€13,762 | |
| Taxes, remuneration and social security | 45 | €9,403 | €12,323 | +€2,920 | +31.0% |
| Taxes | 450/3 | €9,403 | €12,323 | +€2,920 | +31.0% |
| Other amounts payable | 47/48 | €9,043 | €9,596 | +€553 | +6.1% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | €884 | +€125 | +16.4% |
| Other operating charges | 640/8 | €1,034 | €1,299 | +€265 | +25.6% |
| Gross operating margin | 9900 | €35,402 | €20,105 | -€15,297 | -43.2% |
| Operating profit (loss) | 9901 | €33,609 | €17,922 | -€15,687 | -46.7% |
| Financial charges | 65/66B | €209 | €304 | +€95 | +45.2% |
| Recurring financial charges | 65 | €209 | €304 | +€95 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €33,399 | €17,618 | -€15,781 | -47.3% |
| Income taxes | 67/77 | €6,710 | €12,659 | +€5,949 | +88.7% |
| Profit (loss) for the period | 9904 | €26,689 | €4,959 | -€21,730 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,689 | €4,959 | -€21,730 | -81.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.