DESIGN CONSTRUCT A&M: 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.
DESIGN CONSTRUCT A&M
Largest movements
- Stocks and contracts -€73,601
down €73,601 (-88.2%), from €83,477 to €9,876
- Cash -€56,660
down €56,660 (-94.1%), from €60,209 to €3,549
mainly Net result for the year (-€97,127) and Tax, wage and social debts (-€25,700)
- Tangible fixed assets -€10,050
down €10,050 (-50.5%), from €19,895 to €9,845
of which Furniture and vehicles: -€7,941
- Receivables within one year +€4,602
up €4,602 (+16.9%), from €27,261 to €31,863
of which Other amounts receivable: +€6,199
- Deferred charges and accrued income -€2,677
down €2,677 (-64.7%), from €4,136 to €1,459
- Profit (loss) carried forward -€97,127
down €97,127, from €62,235 to -€34,892
- Tax, wage and social debts -€25,700
down €25,700 (-92.8%), from €27,698 to €1,998
of which Taxes: -€25,069
- Other debts -€12,685
down €12,685 (-86.9%), from €14,604 to €1,919
- Trade debts -€4,117
down €4,117 (-5.8%), from €71,485 to €67,368
- Gross operating margin +€147,358
up €147,358 (+70.2%), from -€209,797 to -€62,439
- Other operating charges +€43,651
up €43,651 (+11269.5%), from €387 to €44,039
- Financial income +€6,051
up €6,051 (+68.8%), from €8,798 to €14,849
- Depreciation -€3,669
down €3,669 (-51.4%), from €7,141 to €3,472
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 | €196,482 | €56,853 | -€139,629 | -71.1% |
| Fixed assets | 21/28 | €21,399 | €10,105 | -€11,294 | -52.8% |
| Tangible fixed assets | 22/27 | €19,895 | €9,845 | -€10,050 | -50.5% |
| Plant, machinery and equipment | 23 | €2,579 | €470 | -€2,109 | -81.8% |
| Furniture and vehicles | 24 | €17,316 | €9,375 | -€7,941 | -45.9% |
| Financial fixed assets | 28 | €1,504 | €260 | -€1,244 | -82.7% |
| Current assets | 29/58 | €175,083 | €46,748 | -€128,335 | -73.3% |
| Stocks and contracts in progress | 3 | €83,477 | €9,876 | -€73,601 | -88.2% |
| Stocks | 30/36 | €83,477 | €9,876 | -€73,601 | -88.2% |
| Amounts receivable within one year | 40/41 | €27,261 | €31,863 | +€4,602 | +16.9% |
| Trade receivables | 40 | €27,261 | €25,664 | -€1,597 | -5.9% |
| Other amounts receivable | 41 | - | €6,199 | +€6,199 | |
| Cash at bank and in hand | 54/58 | €60,209 | €3,549 | -€56,660 | -94.1% |
| Deferred charges and accrued income | 490/1 | €4,136 | €1,459 | -€2,677 | -64.7% |
| Total equity and liabilities | 10/49 | €196,482 | €56,853 | -€139,629 | -71.1% |
| Equity | 10/15 | €82,695 | -€14,432 | -€97,127 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,235 | -€34,892 | -€97,127 | |
| Amounts payable | 17/49 | €113,787 | €71,285 | -€42,502 | -37.4% |
| Amounts payable within one year | 42/48 | €113,787 | €71,285 | -€42,502 | -37.4% |
| Trade debts | 44 | €71,485 | €67,368 | -€4,117 | -5.8% |
| Suppliers | 440/4 | €71,485 | €67,368 | -€4,117 | -5.8% |
| Taxes, remuneration and social security | 45 | €27,698 | €1,998 | -€25,700 | -92.8% |
| Taxes | 450/3 | €26,123 | €1,054 | -€25,069 | -96.0% |
| Remuneration and social security | 454/9 | €1,575 | €944 | -€631 | -40.0% |
| Other amounts payable | 47/48 | €14,604 | €1,919 | -€12,685 | -86.9% |
| Remuneration, social security and pensions | 62 | €409 | €235 | -€174 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,141 | €3,472 | -€3,669 | -51.4% |
| Other operating charges | 640/8 | €387 | €44,039 | +€43,651 | +11269.5% |
| Gross operating margin | 9900 | -€209,797 | -€62,439 | +€147,358 | +70.2% |
| Operating profit (loss) | 9901 | -€217,734 | -€110,185 | +€107,549 | +49.4% |
| Financial income | 75/76B | €8,798 | €14,849 | +€6,051 | +68.8% |
| Recurring financial income | 75 | €8,798 | €14,849 | +€6,051 | +68.8% |
| Financial charges | 65/66B | €2,325 | €1,791 | -€534 | -23.0% |
| Recurring financial charges | 65 | €2,325 | €1,791 | -€534 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€211,260 | -€97,127 | +€114,134 | +54.0% |
| Income taxes | 67/77 | -€603 | - | +€603 | |
| Profit (loss) for the period | 9904 | -€210,658 | -€97,127 | +€113,531 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,658 | -€97,127 | +€113,531 | +53.9% |
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 7 October 2026 via checked.be.