DECDESIGN: 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.
DECDESIGN
Largest movements
- Receivables within one year +€130,134
up €130,134 (+67.9%), from €191,607 to €321,741
of which Other amounts receivable: +€147,074
- Cash -€78,425
down €78,425 (-28.0%), from €279,957 to €201,532
mainly Contributions, distributions and other (-€180,000) and Receivables within one year (-€130,134)
- Deferred charges and accrued income +€19,878
up €19,878 (+509.4%), from €3,902 to €23,780
- Reserves +€85,380
up €85,380 (+7.5%), from €1.1m to €1.2m
- Debts after one year -€54,989
down €54,989 (-28.2%), from €195,210 to €140,220
- Provisions +€27,343
new in 2025: €27,343
- Other debts +€20,000
up €20,000 (+200.0%), from €10,000 to €30,000
- Gross operating margin -€168,675
down €168,675 (-80.5%), from €209,524 to €40,850
- Financial income +€112,761
up €112,761 (+57.0%), from €197,774 to €310,535
- Taxes -€39,512
down €39,512 (-47.4%), from €83,314 to €43,802
- Provisions +€27,343
new in 2025: €27,343
- Financial charges -€3,755
down €3,755 (-24.1%), from €15,599 to €11,845
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 | €1,517,566 | €1,585,766 | +€68,200 | +4.5% |
| Fixed assets | 21/28 | €862,100 | €864,589 | +€2,489 | +0.3% |
| Tangible fixed assets | 22/27 | €2,674 | €5,163 | +€2,489 | +93.1% |
| Plant, machinery and equipment | 23 | €2,224 | €1,879 | -€345 | -15.5% |
| Furniture and vehicles | 24 | €450 | €3,284 | +€2,834 | +629.5% |
| Financial fixed assets | 28 | €859,426 | €859,426 | = | 0.0% |
| Current assets | 29/58 | €655,466 | €721,177 | +€65,711 | +10.0% |
| Amounts receivable after more than one year | 29 | €180,000 | €174,125 | -€5,875 | -3.3% |
| Other amounts receivable | 291 | €180,000 | €174,125 | -€5,875 | -3.3% |
| Amounts receivable within one year | 40/41 | €191,607 | €321,741 | +€130,134 | +67.9% |
| Trade receivables | 40 | €33,880 | €16,940 | -€16,940 | -50.0% |
| Other amounts receivable | 41 | €157,727 | €304,801 | +€147,074 | +93.2% |
| Cash at bank and in hand | 54/58 | €279,957 | €201,532 | -€78,425 | -28.0% |
| Deferred charges and accrued income | 490/1 | €3,902 | €23,780 | +€19,878 | +509.4% |
| Total equity and liabilities | 10/49 | €1,517,566 | €1,585,766 | +€68,200 | +4.5% |
| Equity | 10/15 | €1,144,732 | €1,230,113 | +€85,380 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,138,532 | €1,223,913 | +€85,380 | +7.5% |
| Distributable reserves | 133 | €1,138,532 | €1,223,913 | +€85,380 | +7.5% |
| Provisions and deferred taxes | 16 | - | €27,343 | +€27,343 | |
| Provisions for liabilities and charges | 160/5 | - | €27,343 | +€27,343 | |
| Other liabilities and charges | 164/5 | - | €27,343 | +€27,343 | |
| Amounts payable | 17/49 | €372,834 | €328,310 | -€44,524 | -11.9% |
| Amounts payable after more than one year | 17 | €195,210 | €140,220 | -€54,989 | -28.2% |
| Financial debts | 170/4 | €195,210 | €140,220 | -€54,989 | -28.2% |
| Amounts payable within one year | 42/48 | €177,624 | €188,090 | +€10,466 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €53,791 | €54,989 | +€1,198 | +2.2% |
| Trade debts | 44 | €2,382 | €2,513 | +€130 | +5.5% |
| Suppliers | 440/4 | €2,382 | €2,513 | +€130 | +5.5% |
| Taxes, remuneration and social security | 45 | €111,450 | €100,587 | -€10,863 | -9.7% |
| Taxes | 450/3 | €111,450 | €100,587 | -€10,863 | -9.7% |
| Other amounts payable | 47/48 | €10,000 | €30,000 | +€20,000 | +200.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €976 | +€178 | +22.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €27,343 | +€27,343 | |
| Other operating charges | 640/8 | €1,361 | €2,037 | +€677 | +49.7% |
| Gross operating margin | 9900 | €209,524 | €40,850 | -€168,675 | -80.5% |
| Operating profit (loss) | 9901 | €207,366 | €10,493 | -€196,873 | -94.9% |
| Financial income | 75/76B | €197,774 | €310,535 | +€112,761 | +57.0% |
| Recurring financial income | 75 | €197,774 | €310,535 | +€112,761 | +57.0% |
| Financial charges | 65/66B | €15,599 | €11,845 | -€3,755 | -24.1% |
| Recurring financial charges | 65 | €15,599 | €11,845 | -€3,755 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €389,540 | €309,183 | -€80,357 | -20.6% |
| Income taxes | 67/77 | €83,314 | €43,802 | -€39,512 | -47.4% |
| Profit (loss) for the period | 9904 | €306,226 | €265,380 | -€40,846 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €306,226 | €265,380 | -€40,846 | -13.3% |
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 3 October 2026 via checked.be.