DESIGN BÂTIMENT: 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 BÂTIMENT
Largest movements
- Cash +€37,462
up €37,462 (+5,136%), from €729 to €38,192
mainly Provisions (+€49,515) and Net result for the year (+€8,257)
- Tangible fixed assets -€6,267
down €6,267 (-53.2%), from €11,779 to €5,512
of which Plant, machinery and equipment: -€6,713
- Receivables within one year +€4,648
up €4,648 (+21.2%), from €21,959 to €26,607
of which Trade receivables: +€14,905
- Provisions +€49,515
new in 2025: €49,515
- Short-term financial debts -€25,000
down €25,000 (-100%), from €25,000 to €0
- Reserves +€8,000
up €8,000 (+35.5%), from €22,560 to €30,560
- Debts after one year -€7,968
down €7,968 (-40.8%), from €19,534 to €11,566
- Tax, wage and social debts +€5,645
up €5,645 (+88.4%), from €6,386 to €12,031
of which Taxes: +€6,634
- Provisions +€49,515
new in 2025: €49,515
- Gross operating margin +€38,973
up €38,973 (+105%), from €37,136 to €76,109
- Depreciation -€11,778
down €11,778 (-80.8%), from €14,586 to €2,807
- Staff costs -€5,944
down €5,944 (-66.6%), from €8,918 to €2,974
- Other operating charges -€2,053
down €2,053 (-89.1%), from €2,304 to €251
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 | €192,737 | €225,534 | +€32,796 | +17.0% |
| Fixed assets | 21/28 | €11,904 | €5,637 | -€6,267 | -52.6% |
| Tangible fixed assets | 22/27 | €11,779 | €5,512 | -€6,267 | -53.2% |
| Plant, machinery and equipment | 23 | €11,280 | €4,567 | -€6,713 | -59.5% |
| Furniture and vehicles | 24 | €499 | €946 | +€447 | +89.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €180,833 | €219,896 | +€39,063 | +21.6% |
| Stocks and contracts in progress | 3 | €155,063 | €153,822 | -€1,241 | -0.8% |
| Stocks | 30/36 | €155,063 | €153,822 | -€1,241 | -0.8% |
| Amounts receivable within one year | 40/41 | €21,959 | €26,607 | +€4,648 | +21.2% |
| Trade receivables | 40 | €11,698 | €26,603 | +€14,905 | +127% |
| Other amounts receivable | 41 | €10,261 | €4 | -€10,257 | -100.0% |
| Cash at bank and in hand | 54/58 | €729 | €38,192 | +€37,462 | +5,136% |
| Deferred charges and accrued income | 490/1 | €3,082 | €1,276 | -€1,806 | -58.6% |
| Total equity and liabilities | 10/49 | €192,737 | €225,534 | +€32,796 | +17.0% |
| Equity | 10/15 | €62,974 | €71,230 | +€8,257 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,560 | €30,560 | +€8,000 | +35.5% |
| Distributable reserves | 133 | €22,560 | €30,560 | +€8,000 | +35.5% |
| Profit (loss) carried forward | 14 | €21,814 | €22,070 | +€257 | +1.2% |
| Provisions and deferred taxes | 16 | - | €49,515 | +€49,515 | |
| Provisions for liabilities and charges | 160/5 | - | €49,515 | +€49,515 | |
| Other liabilities and charges | 164/5 | - | €49,515 | +€49,515 | |
| Amounts payable | 17/49 | €129,763 | €104,788 | -€24,975 | -19.2% |
| Amounts payable after more than one year | 17 | €19,534 | €11,566 | -€7,968 | -40.8% |
| Financial debts | 170/4 | €19,534 | €11,566 | -€7,968 | -40.8% |
| Amounts payable within one year | 42/48 | €110,230 | €93,222 | -€17,008 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €7,809 | €7,968 | +€159 | +2.0% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €31,838 | €29,915 | -€1,922 | -6.0% |
| Suppliers | 440/4 | €31,838 | €29,915 | -€1,922 | -6.0% |
| Taxes, remuneration and social security | 45 | €6,386 | €12,031 | +€5,645 | +88.4% |
| Taxes | 450/3 | €5,284 | €11,918 | +€6,634 | +126% |
| Remuneration and social security | 454/9 | €1,102 | €113 | -€989 | -89.8% |
| Other amounts payable | 47/48 | €39,197 | €43,309 | +€4,111 | +10.5% |
| Remuneration, social security and pensions | 62 | €8,918 | €2,974 | -€5,944 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,586 | €2,807 | -€11,778 | -80.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €49,515 | +€49,515 | |
| Other operating charges | 640/8 | €2,304 | €251 | -€2,053 | -89.1% |
| Non-recurring operating charges | 66A | - | €5,322 | +€5,322 | |
| Gross operating margin | 9900 | €37,136 | €76,109 | +€38,973 | +105% |
| Operating profit (loss) | 9901 | €11,328 | €15,240 | +€3,912 | +34.5% |
| Financial income | 75/76B | €11 | €319 | +€308 | +2,801% |
| Recurring financial income | 75 | €11 | €319 | +€308 | +2,801% |
| Financial charges | 65/66B | €2,340 | €3,755 | +€1,415 | +60.5% |
| Recurring financial charges | 65 | €2,340 | €3,755 | +€1,415 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €9,000 | €11,805 | +€2,805 | +31.2% |
| Income taxes | 67/77 | €3,226 | €3,548 | +€322 | +10.0% |
| Profit (loss) for the period | 9904 | €5,774 | €8,257 | +€2,483 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,774 | €8,257 | +€2,483 | +43.0% |
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 19 October 2026 via checked.be.