DESIGN & BUILD: 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 & BUILD
Largest movements
- Receivables within one year -€129,166
down €129,166 (-71.1%), from €181,763 to €52,597
of which Trade receivables: -€126,252
- Cash -€61,041
down €61,041 (-45.6%), from €133,975 to €72,935
mainly Other debts (-€100,000) and Contributions, distributions and other (-€60,000)
- Other debts -€100,000
no longer reported in 2025 (was €100,000)
- Profit (loss) carried forward -€62,390
down €62,390 (-87.7%), from €71,132 to €8,742
- Trade debts -€22,451
down €22,451 (-81.9%), from €27,407 to €4,956
- Tax, wage and social debts -€4,249
no longer reported in 2025 (was €4,249)
of which Taxes: -€2,642
- Gross operating margin -€236,912
down €236,912, from €233,142 to -€3,771
- Taxes -€56,817
down €56,817 (-98.6%), from €57,642 to €825
- Other operating charges -€4,074
down €4,074 (-86.7%), from €4,699 to €625
- Financial income +€3,107
new in 2025: €3,107
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 | €315,738 | €126,648 | -€189,090 | -59.9% |
| Fixed assets | 21/28 | - | €932 | +€932 | |
| Tangible fixed assets | 22/27 | - | €932 | +€932 | |
| Furniture and vehicles | 24 | - | €932 | +€932 | |
| Current assets | 29/58 | €315,738 | €125,717 | -€190,022 | -60.2% |
| Amounts receivable within one year | 40/41 | €181,763 | €52,597 | -€129,166 | -71.1% |
| Trade receivables | 40 | €131,752 | €5,500 | -€126,252 | -95.8% |
| Other amounts receivable | 41 | €50,011 | €47,097 | -€2,914 | -5.8% |
| Cash at bank and in hand | 54/58 | €133,975 | €72,935 | -€61,041 | -45.6% |
| Deferred charges and accrued income | 490/1 | - | €185 | +€185 | |
| Total equity and liabilities | 10/49 | €315,738 | €126,648 | -€189,090 | -59.9% |
| Equity | 10/15 | €182,582 | €120,192 | -€62,390 | -34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,250 | €105,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,132 | €8,742 | -€62,390 | -87.7% |
| Amounts payable | 17/49 | €133,156 | €6,456 | -€126,700 | -95.2% |
| Amounts payable within one year | 42/48 | €133,156 | €6,456 | -€126,700 | -95.2% |
| Trade debts | 44 | €27,407 | €4,956 | -€22,451 | -81.9% |
| Suppliers | 440/4 | €27,407 | €4,956 | -€22,451 | -81.9% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,249 | - | -€4,249 | |
| Taxes | 450/3 | €2,642 | - | -€2,642 | |
| Remuneration and social security | 454/9 | €1,607 | - | -€1,607 | |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Non-recurring operating income | 76A | €1,743 | €0 | -€1,743 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €192 | +€192 | |
| Other operating charges | 640/8 | €4,699 | €625 | -€4,074 | -86.7% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Gross operating margin | 9900 | €233,142 | -€3,771 | -€236,912 | |
| Operating profit (loss) | 9901 | €228,442 | -€4,588 | -€233,029 | |
| Financial income | 75/76B | - | €3,107 | +€3,107 | |
| Recurring financial income | 75 | - | €3,107 | +€3,107 | |
| Financial charges | 65/66B | €163 | €84 | -€79 | -48.3% |
| Recurring financial charges | 65 | €163 | €84 | -€79 | -48.3% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €228,279 | -€1,565 | -€229,843 | |
| Income taxes | 67/77 | €57,642 | €825 | -€56,817 | -98.6% |
| Profit (loss) for the period | 9904 | €170,636 | -€2,390 | -€173,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €170,636 | -€2,390 | -€173,026 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.