Design by Reduction: 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 by Reduction
Largest movements
- Cash -€72
down €72 (-14.1%), from €506 to €434
mainly Trade debts (-€1,859) and Net result for the year (-€1,216)
- Other debts +€3,004
up €3,004 (+9.5%), from €31,661 to €34,665
- Trade debts -€1,859
no longer reported in 2025 (was €1,859)
- Profit (loss) carried forward -€1,216
down €1,216 (-3.0%), from -€41,074 to -€42,291
- Gross operating margin +€1,859
no longer reported in 2025 (was -€1,859)
- Financial charges +€115
up €115 (+22.4%), from €515 to €631
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 | €506 | €434 | -€72 | -14.1% |
| Current assets | 29/58 | €506 | €434 | -€72 | -14.1% |
| Cash at bank and in hand | 54/58 | €506 | €434 | -€72 | -14.1% |
| Total equity and liabilities | 10/49 | €506 | €434 | -€72 | -14.1% |
| Equity | 10/15 | -€33,014 | -€34,231 | -€1,216 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,074 | -€42,291 | -€1,216 | -3.0% |
| Amounts payable | 17/49 | €33,520 | €34,665 | +€1,145 | +3.4% |
| Amounts payable within one year | 42/48 | €33,520 | €34,665 | +€1,145 | +3.4% |
| Trade debts | 44 | €1,859 | - | -€1,859 | |
| Suppliers | 440/4 | €1,859 | - | -€1,859 | |
| Other amounts payable | 47/48 | €31,661 | €34,665 | +€3,004 | +9.5% |
| Other operating charges | 640/8 | €571 | €585 | +€14 | +2.5% |
| Gross operating margin | 9900 | -€1,859 | - | +€1,859 | |
| Operating profit (loss) | 9901 | -€2,430 | -€585 | +€1,845 | +75.9% |
| Financial charges | 65/66B | €515 | €631 | +€115 | +22.4% |
| Recurring financial charges | 65 | €515 | €631 | +€115 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,945 | -€1,216 | +€1,729 | +58.7% |
| Profit (loss) for the period | 9904 | -€2,945 | -€1,216 | +€1,729 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,945 | -€1,216 | +€1,729 | +58.7% |
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 20 October 2026 via checked.be.