Design Create Communicate IDS: 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 Create Communicate IDS
Largest movements
- Cash +€24,257
up €24,257 (+81.9%), from €29,606 to €53,863
mainly Net result for the year (+€30,322) and Depreciation (+€8,537)
- Receivables within one year +€10,921
up €10,921 (+38.4%), from €28,436 to €39,357
of which Trade receivables: +€10,106
- Tangible fixed assets -€7,450
down €7,450 (-19.8%), from €37,626 to €30,176
of which Furniture and vehicles: -€8,228
- Deferred charges and accrued income -€2,030
down €2,030 (-68.7%), from €2,955 to €924
- Reserves +€30,322
up €30,322 (+70.1%), from €43,249 to €73,570
- Debts after one year -€9,343
down €9,343 (-35.3%), from €26,438 to €17,094
- Tax, wage and social debts +€5,445
up €5,445 (+39.1%), from €13,929 to €19,374
- Gross operating margin -€10,224
down €10,224 (-15.8%), from €64,558 to €54,334
- Depreciation +€6,388
up €6,388 (+297.2%), from €2,149 to €8,537
- Other operating charges -€3,922
down €3,922 (-82.5%), from €4,756 to €834
- Financial charges +€1,562
up €1,562 (+117.8%), from €1,326 to €2,887
- Taxes -€1,320
down €1,320 (-10.1%), from €13,078 to €11,758
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 | €98,622 | €124,320 | +€25,697 | +26.1% |
| Fixed assets | 21/28 | €37,626 | €30,176 | -€7,450 | -19.8% |
| Tangible fixed assets | 22/27 | €37,626 | €30,176 | -€7,450 | -19.8% |
| Plant, machinery and equipment | 23 | - | €778 | +€778 | |
| Furniture and vehicles | 24 | €37,626 | €29,398 | -€8,228 | -21.9% |
| Current assets | 29/58 | €60,996 | €94,143 | +€33,148 | +54.3% |
| Amounts receivable within one year | 40/41 | €28,436 | €39,357 | +€10,921 | +38.4% |
| Trade receivables | 40 | €20,405 | €30,511 | +€10,106 | +49.5% |
| Other amounts receivable | 41 | €8,031 | €8,846 | +€815 | +10.1% |
| Cash at bank and in hand | 54/58 | €29,606 | €53,863 | +€24,257 | +81.9% |
| Deferred charges and accrued income | 490/1 | €2,955 | €924 | -€2,030 | -68.7% |
| Total equity and liabilities | 10/49 | €98,622 | €124,320 | +€25,697 | +26.1% |
| Equity | 10/15 | €46,249 | €76,570 | +€30,322 | +65.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,249 | €73,570 | +€30,322 | +70.1% |
| Distributable reserves | 133 | €43,249 | €73,570 | +€30,322 | +70.1% |
| Amounts payable | 17/49 | €52,373 | €47,749 | -€4,624 | -8.8% |
| Amounts payable after more than one year | 17 | €26,438 | €17,094 | -€9,343 | -35.3% |
| Financial debts | 170/4 | €26,438 | €17,094 | -€9,343 | -35.3% |
| Amounts payable within one year | 42/48 | €25,936 | €30,655 | +€4,719 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €9,046 | €9,343 | +€297 | +3.3% |
| Trade debts | 44 | €2,163 | €1,938 | -€225 | -10.4% |
| Suppliers | 440/4 | €2,163 | €1,938 | -€225 | -10.4% |
| Taxes, remuneration and social security | 45 | €13,929 | €19,374 | +€5,445 | +39.1% |
| Taxes | 450/3 | €13,929 | €19,374 | +€5,445 | +39.1% |
| Other amounts payable | 47/48 | €798 | €0 | -€798 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,149 | €8,537 | +€6,388 | +297.2% |
| Other operating charges | 640/8 | €4,756 | €834 | -€3,922 | -82.5% |
| Gross operating margin | 9900 | €64,558 | €54,334 | -€10,224 | -15.8% |
| Operating profit (loss) | 9901 | €57,652 | €44,964 | -€12,689 | -22.0% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,326 | €2,887 | +€1,562 | +117.8% |
| Recurring financial charges | 65 | €1,326 | €2,887 | +€1,562 | +117.8% |
| Profit (loss) for the period before taxes | 9903 | €56,327 | €42,080 | -€14,247 | -25.3% |
| Income taxes | 67/77 | €13,078 | €11,758 | -€1,320 | -10.1% |
| Profit (loss) for the period | 9904 | €43,249 | €30,322 | -€12,927 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,249 | €30,322 | -€12,927 | -29.9% |
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 12 October 2026 via checked.be.