DESIGN 41109: 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.
DESIGN 41109
Largest movements
- Cash -€2,163
down €2,163 (-56.4%), from €3,834 to €1,671
mainly Net result for the year (-€4,208) and Trade debts (-€492)
- Deferred charges and accrued income +€86
new in 2025: €86
- Profit (loss) carried forward -€4,208
down €4,208 (-19.8%), from -€21,228 to -€25,437
- Other debts +€2,623
up €2,623 (+14.2%), from €18,499 to €21,123
- Trade debts -€492
down €492 (-83.5%), from €589 to €97
- Depreciation -€439
no longer reported in 2025 (was €439)
- Other operating charges -€343
down €343 (-88.6%), from €387 to €44
- Gross operating margin +€306
up €306 (+7.1%), from -€4,316 to -€4,010
- Financial charges -€89
down €89 (-36.6%), from €243 to €154
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.
Derived cash bridge
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 | €4,358 | €2,281 | -€2,077 | -47.7% |
| Fixed assets | 21/28 | €524 | €524 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €524 | €524 | = | 0.0% |
| Furniture and vehicles | 24 | €524 | €524 | = | 0.0% |
| Current assets | 29/58 | €3,834 | €1,757 | -€2,077 | -54.2% |
| Cash at bank and in hand | 54/58 | €3,834 | €1,671 | -€2,163 | -56.4% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €4,358 | €2,281 | -€2,077 | -47.7% |
| Equity | 10/15 | -€14,794 | -€19,002 | -€4,208 | -28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €234 | €234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €234 | €234 | = | 0.0% |
| Reserves not available under the articles | 1311 | €234 | €234 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,228 | -€25,437 | -€4,208 | -19.8% |
| Amounts payable | 17/49 | €19,152 | €21,283 | +€2,131 | +11.1% |
| Amounts payable within one year | 42/48 | €19,152 | €21,283 | +€2,131 | +11.1% |
| Trade debts | 44 | €589 | €97 | -€492 | -83.5% |
| Suppliers | 440/4 | €589 | €97 | -€492 | -83.5% |
| Taxes, remuneration and social security | 45 | €63 | €63 | = | 0.0% |
| Taxes | 450/3 | €63 | €63 | = | 0.0% |
| Other amounts payable | 47/48 | €18,499 | €21,123 | +€2,623 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | - | -€439 | |
| Other operating charges | 640/8 | €387 | €44 | -€343 | -88.6% |
| Gross operating margin | 9900 | -€4,316 | -€4,010 | +€306 | +7.1% |
| Operating profit (loss) | 9901 | -€5,143 | -€4,054 | +€1,089 | +21.2% |
| Financial charges | 65/66B | €243 | €154 | -€89 | -36.6% |
| Recurring financial charges | 65 | €243 | €154 | -€89 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,386 | -€4,208 | +€1,178 | +21.9% |
| Profit (loss) for the period | 9904 | -€5,386 | -€4,208 | +€1,178 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,386 | -€4,208 | +€1,178 | +21.9% |
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 25 October 2026 via checked.be.