Design & Engineering: 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 & Engineering
Largest movements
- Receivables within one year -€5,639
down €5,639 (-17.4%), from €32,424 to €26,785
- Profit (loss) carried forward -€5,770
down €5,770 (-8.6%), from -€67,380 to -€73,149
- Financial income -€646
down €646 (-50.9%), from €1,270 to €624
- Services and other goods +€438
up €438 (+8.1%), from €5,430 to €5,868
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,693 | €26,923 | -€5,770 | -17.6% |
| Current assets | 29/58 | €32,693 | €26,923 | -€5,770 | -17.6% |
| Amounts receivable within one year | 40/41 | €32,424 | €26,785 | -€5,639 | -17.4% |
| Other amounts receivable | 41 | €32,424 | €26,785 | -€5,639 | -17.4% |
| Deferred charges and accrued income | 490/1 | €269 | €138 | -€131 | -48.5% |
| Total equity and liabilities | 10/49 | €32,693 | €26,923 | -€5,770 | -17.6% |
| Equity | 10/15 | €32,693 | €26,923 | -€5,770 | -17.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €73 | €73 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73 | €73 | = | 0.0% |
| Legal reserve | 130 | €73 | €73 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,380 | -€73,149 | -€5,770 | -8.6% |
| Operating charges | 60/66A | €5,430 | €5,868 | +€438 | +8.1% |
| Services and other goods | 61 | €5,430 | €5,868 | +€438 | +8.1% |
| Operating profit (loss) | 9901 | -€5,430 | -€5,868 | -€438 | -8.1% |
| Financial income | 75/76B | €1,270 | €624 | -€646 | -50.9% |
| Recurring financial income | 75 | €1,270 | €624 | -€646 | -50.9% |
| Income from current assets | 751 | €1,270 | €624 | -€646 | -50.9% |
| Financial charges | 65/66B | €371 | €525 | +€154 | +41.5% |
| Recurring financial charges | 65 | €371 | €525 | +€154 | +41.5% |
| Debt charges | 650 | €371 | €525 | +€154 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,532 | -€5,770 | -€1,238 | -27.3% |
| Profit (loss) for the period | 9904 | -€4,532 | -€5,770 | -€1,238 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,532 | -€5,770 | -€1,238 | -27.3% |
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.