DESIGN DRAFTING & SERVICES: 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 DRAFTING & SERVICES
Largest movements
- Receivables within one year -€37,347
down €37,347 (-60.9%), from €61,276 to €23,930
of which Other amounts receivable: -€20,819
- Cash +€15,497
up €15,497 (+28.2%), from €54,979 to €70,476
mainly Receivables within one year (+€37,347) and Net result for the year (+€19,980)
- Current investments +€9,042
up €9,042 (+61.7%), from €14,659 to €23,700
- Tangible fixed assets -€5,863
down €5,863 (-2.7%), from €216,948 to €211,084
of which Land and buildings: -€6,833
- Debts after one year -€19,888
down €19,888 (-16.7%), from €118,800 to €98,913
- Current portion of long-term debt +€5,267
up €5,267 (+21.7%), from €24,230 to €29,496
- Gross operating margin -€39,017
down €39,017 (-43.1%), from €90,581 to €51,564
- Taxes -€11,639
down €11,639 (-51.8%), from €22,478 to €10,839
- Depreciation -€4,035
down €4,035 (-21.6%), from €18,700 to €14,665
- Financial charges -€1,136
down €1,136 (-25.2%), from €4,504 to €3,368
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 | €350,805 | €332,164 | -€18,641 | -5.3% |
| Fixed assets | 21/28 | €218,648 | €212,784 | -€5,863 | -2.7% |
| Tangible fixed assets | 22/27 | €216,948 | €211,084 | -€5,863 | -2.7% |
| Land and buildings | 22 | €193,527 | €186,694 | -€6,833 | -3.5% |
| Plant, machinery and equipment | 23 | €6,018 | €12,057 | +€6,039 | +100% |
| Furniture and vehicles | 24 | €17,403 | €12,333 | -€5,069 | -29.1% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €132,157 | €119,379 | -€12,778 | -9.7% |
| Amounts receivable within one year | 40/41 | €61,276 | €23,930 | -€37,347 | -60.9% |
| Trade receivables | 40 | €31,738 | €15,210 | -€16,528 | -52.1% |
| Other amounts receivable | 41 | €29,538 | €8,720 | -€20,819 | -70.5% |
| Current investments | 50/53 | €14,659 | €23,700 | +€9,042 | +61.7% |
| Cash at bank and in hand | 54/58 | €54,979 | €70,476 | +€15,497 | +28.2% |
| Deferred charges and accrued income | 490/1 | €1,243 | €1,273 | +€30 | +2.4% |
| Total equity and liabilities | 10/49 | €350,805 | €332,164 | -€18,641 | -5.3% |
| Equity | 10/15 | €180,102 | €176,636 | -€3,466 | -1.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €161,552 | €158,086 | -€3,466 | -2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €159,692 | €156,226 | -€3,466 | -2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €170,703 | €155,528 | -€15,175 | -8.9% |
| Amounts payable after more than one year | 17 | €118,800 | €98,913 | -€19,888 | -16.7% |
| Financial debts | 170/4 | €118,800 | €98,913 | -€19,888 | -16.7% |
| Amounts payable within one year | 42/48 | €51,902 | €56,615 | +€4,713 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €24,230 | €29,496 | +€5,267 | +21.7% |
| Trade debts | 44 | €91 | €734 | +€643 | +706% |
| Suppliers | 440/4 | €91 | €734 | +€643 | +706% |
| Taxes, remuneration and social security | 45 | €27,582 | €26,384 | -€1,197 | -4.3% |
| Taxes | 450/3 | €27,582 | €26,384 | -€1,197 | -4.3% |
| Non-recurring operating income | 76A | €1,348 | €0 | -€1,348 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,700 | €14,665 | -€4,035 | -21.6% |
| Other operating charges | 640/8 | €2,310 | €2,753 | +€443 | +19.2% |
| Gross operating margin | 9900 | €90,581 | €51,564 | -€39,017 | -43.1% |
| Operating profit (loss) | 9901 | €69,571 | €34,147 | -€35,425 | -50.9% |
| Financial income | 75/76B | €278 | €40 | -€238 | -85.6% |
| Recurring financial income | 75 | €278 | €40 | -€238 | -85.6% |
| Financial charges | 65/66B | €4,504 | €3,368 | -€1,136 | -25.2% |
| Recurring financial charges | 65 | €4,504 | €3,368 | -€1,136 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €65,345 | €30,819 | -€34,526 | -52.8% |
| Income taxes | 67/77 | €22,478 | €10,839 | -€11,639 | -51.8% |
| Profit (loss) for the period | 9904 | €42,867 | €19,980 | -€22,887 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,867 | €19,980 | -€22,887 | -53.4% |
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 14 October 2026 via checked.be.