DESIGN & CONSTRUCTION: 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 & CONSTRUCTION
Largest movements
- Cash +€5,604
up €5,604 (+294%), from €1,908 to €7,513
mainly Net result for the year (+€6,781) and Depreciation (+€533)
- Tangible fixed assets +€754
up €754 (+89.8%), from €839 to €1,593
of which Furniture and vehicles: +€1,142
- Profit (loss) carried forward +€6,781
up €6,781, from -€6,033 to €748
- Trade debts -€523
no longer reported in 2025 (was €523)
- Tax, wage and social debts +€298
new in 2025: €298
- Other debts -€240
no longer reported in 2025 (was €240)
- Purchases and services -€50,677
no longer reported in 2025 (was €50,677)
- Turnover -€43,852
no longer reported in 2025 (was €43,852)
- Gross operating margin +€14,694
up €14,694, from -€6,825 to €7,869
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 | €2,791 | €9,106 | +€6,315 | +226% |
| Fixed assets | 21/28 | €882 | €1,593 | +€710 | +80.5% |
| Tangible fixed assets | 22/27 | €839 | €1,593 | +€754 | +89.8% |
| Plant, machinery and equipment | 23 | €839 | €451 | -€388 | -46.3% |
| Furniture and vehicles | 24 | - | €1,142 | +€1,142 | |
| Financial fixed assets | 28 | €43 | - | -€43 | |
| Current assets | 29/58 | €1,908 | €7,513 | +€5,604 | +294% |
| Cash at bank and in hand | 54/58 | €1,908 | €7,513 | +€5,604 | +294% |
| Total equity and liabilities | 10/49 | €2,791 | €9,106 | +€6,315 | +226% |
| Equity | 10/15 | €2,027 | €8,808 | +€6,781 | +334% |
| 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 | -€6,033 | €748 | +€6,781 | |
| Amounts payable | 17/49 | €763 | €298 | -€466 | -61.0% |
| Amounts payable within one year | 42/48 | €763 | €298 | -€466 | -61.0% |
| Trade debts | 44 | €523 | - | -€523 | |
| Suppliers | 440/4 | €523 | - | -€523 | |
| Taxes, remuneration and social security | 45 | - | €298 | +€298 | |
| Taxes | 450/3 | - | €298 | +€298 | |
| Other amounts payable | 47/48 | €240 | - | -€240 | |
| Turnover | 70 | €43,852 | - | -€43,852 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,677 | - | -€50,677 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €533 | +€140 | +35.8% |
| Other operating charges | 640/8 | €805 | €387 | -€418 | -51.9% |
| Gross operating margin | 9900 | -€6,825 | €7,869 | +€14,694 | |
| Operating profit (loss) | 9901 | -€8,023 | €6,949 | +€14,971 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €278 | €168 | -€110 | -39.5% |
| Recurring financial charges | 65 | €278 | €168 | -€110 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,300 | €6,781 | +€15,081 | |
| Profit (loss) for the period | 9904 | -€8,300 | €6,781 | +€15,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,300 | €6,781 | +€15,081 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.