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
- Receivables within one year +€95,517
up €95,517 (+1087.3%), from €8,785 to €104,302
of which Trade receivables: +€74,221
- Receivables after one year -€26,071
no longer reported in 2025 (was €26,071)
- Deferred charges and accrued income +€14,326
up €14,326 (+5389.8%), from €266 to €14,592
- Stocks and contracts +€7,433
new in 2025: €7,433
- Accrued charges and deferred income +€41,666
up €41,666 (+522.3%), from €7,977 to €49,644
- Tax, wage and social debts +€33,154
up €33,154 (+2897.6%), from €1,144 to €34,299
of which Taxes: +€27,965
- Profit (loss) carried forward +€24,426
up €24,426 (+126.5%), from €19,306 to €43,732
- Other debts -€4,760
down €4,760 (-37.3%), from €12,761 to €8,001
- Trade debts -€2,016
no longer reported in 2025 (was €2,016)
- Gross operating margin +€17,942
up €17,942 (+27.7%), from €64,761 to €82,703
- Staff costs +€13,729
up €13,729 (+68.5%), from €20,034 to €33,762
- Taxes +€3,823
up €3,823 (+54.5%), from €7,019 to €10,842
- Financial charges -€2,852
down €2,852 (-47.6%), from €5,991 to €3,140
- Depreciation +€2,058
up €2,058 (+135.0%), from €1,525 to €3,583
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 | €44,204 | €136,675 | +€92,470 | +209.2% |
| Fixed assets | 21/28 | €7,455 | €7,545 | +€91 | +1.2% |
| Tangible fixed assets | 22/27 | €7,455 | €7,545 | +€91 | +1.2% |
| Plant, machinery and equipment | 23 | €7,455 | €7,545 | +€91 | +1.2% |
| Current assets | 29/58 | €36,750 | €129,129 | +€92,380 | +251.4% |
| Amounts receivable after more than one year | 29 | €26,071 | - | -€26,071 | |
| Other amounts receivable | 291 | €26,071 | - | -€26,071 | |
| Stocks and contracts in progress | 3 | - | €7,433 | +€7,433 | |
| Stocks | 30/36 | - | €7,433 | +€7,433 | |
| Amounts receivable within one year | 40/41 | €8,785 | €104,302 | +€95,517 | +1087.3% |
| Trade receivables | 40 | €0 | €74,221 | +€74,221 | |
| Other amounts receivable | 41 | €8,785 | €30,081 | +€21,296 | +242.4% |
| Cash at bank and in hand | 54/58 | €1,628 | €2,803 | +€1,175 | +72.2% |
| Deferred charges and accrued income | 490/1 | €266 | €14,592 | +€14,326 | +5389.8% |
| Total equity and liabilities | 10/49 | €44,204 | €136,675 | +€92,470 | +209.2% |
| Equity | 10/15 | €20,306 | €44,732 | +€24,426 | +120.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,306 | €43,732 | +€24,426 | +126.5% |
| Amounts payable | 17/49 | €23,898 | €91,943 | +€68,045 | +284.7% |
| Amounts payable within one year | 42/48 | €15,921 | €42,299 | +€26,378 | +165.7% |
| Trade debts | 44 | €2,016 | - | -€2,016 | |
| Suppliers | 440/4 | €2,016 | - | -€2,016 | |
| Taxes, remuneration and social security | 45 | €1,144 | €34,299 | +€33,154 | +2897.6% |
| Taxes | 450/3 | €1,144 | €29,109 | +€27,965 | +2444.1% |
| Remuneration and social security | 454/9 | €0 | €5,189 | +€5,189 | |
| Other amounts payable | 47/48 | €12,761 | €8,001 | -€4,760 | -37.3% |
| Accrued charges and deferred income | 492/3 | €7,977 | €49,644 | +€41,666 | +522.3% |
| Remuneration, social security and pensions | 62 | €20,034 | €33,762 | +€13,729 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,525 | €3,583 | +€2,058 | +135.0% |
| Other operating charges | 640/8 | €87 | €283 | +€196 | +223.7% |
| Gross operating margin | 9900 | €64,761 | €82,703 | +€17,942 | +27.7% |
| Operating profit (loss) | 9901 | €43,115 | €45,074 | +€1,959 | +4.5% |
| Financial income | 75/76B | €0 | €190 | +€190 | +210822.2% |
| Recurring financial income | 75 | €0 | €190 | +€190 | +210822.2% |
| Financial charges | 65/66B | €5,991 | €3,140 | -€2,852 | -47.6% |
| Recurring financial charges | 65 | €5,991 | €3,140 | -€2,852 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €37,124 | €42,124 | +€5,000 | +13.5% |
| Income taxes | 67/77 | €7,019 | €10,842 | +€3,823 | +54.5% |
| Profit (loss) for the period | 9904 | €30,105 | €31,283 | +€1,177 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,105 | €31,283 | +€1,177 | +3.9% |
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 9 October 2026 via checked.be.