DESIGN ET CREATION: 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 ET CREATION
Largest movements
- Cash -€355
down €355 (-1.8%), from €19,458 to €19,103
mainly Net result for the year (-€539,751) and Trade debts (-€1,480)
- Other debts +€540,851
up €540,851 (+5.1%), from €10.6m to €11.1m
- Profit (loss) carried forward -€539,751
down €539,751 (-5.1%), from -€10.6m to -€11.2m
- Trade debts -€1,480
down €1,480 (-11.5%), from €12,900 to €11,420
- Financial charges +€174,771
up €174,771 (+24.8%), from €704,289 to €879,060
of which Financial charges: +€174,756
- Financial income -€13,936
down €13,936 (-3.9%), from €359,359 to €345,423
of which Non-recurring financial income: -€44,708
- Gross operating margin -€512
down €512 (-9.9%), from -€5,145 to -€5,657
- Other operating charges +€109
up €109 (+31.5%), from €348 to €457
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,279 | €19,899 | -€380 | -1.9% |
| Fixed assets | 21/28 | €148 | €84 | -€63 | -42.7% |
| Financial fixed assets | 28 | €148 | €84 | -€63 | -42.7% |
| Current assets | 29/58 | €20,132 | €19,815 | -€317 | -1.6% |
| Amounts receivable within one year | 40/41 | €674 | €711 | +€38 | +5.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €674 | €711 | +€38 | +5.6% |
| Cash at bank and in hand | 54/58 | €19,458 | €19,103 | -€355 | -1.8% |
| Total equity and liabilities | 10/49 | €20,279 | €19,899 | -€380 | -1.9% |
| Equity | 10/15 | -€10,556,078 | -€11,095,829 | -€539,751 | -5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,624,278 | -€11,164,029 | -€539,751 | -5.1% |
| Amounts payable | 17/49 | €10,576,357 | €11,115,728 | +€539,371 | +5.1% |
| Amounts payable within one year | 42/48 | €10,576,357 | €11,115,728 | +€539,371 | +5.1% |
| Trade debts | 44 | €12,900 | €11,420 | -€1,480 | -11.5% |
| Suppliers | 440/4 | €12,900 | €11,420 | -€1,480 | -11.5% |
| Other amounts payable | 47/48 | €10,563,457 | €11,104,308 | +€540,851 | +5.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €348 | €457 | +€109 | +31.5% |
| Gross operating margin | 9900 | -€5,145 | -€5,657 | -€512 | -9.9% |
| Operating profit (loss) | 9901 | -€5,493 | -€6,114 | -€621 | -11.3% |
| Financial income | 75/76B | €359,359 | €345,423 | -€13,936 | -3.9% |
| Recurring financial income | 75 | €314,651 | €345,423 | +€30,772 | +9.8% |
| Non-recurring financial income | 76B | €44,708 | €0 | -€44,708 | -100% |
| Financial charges | 65/66B | €704,289 | €879,060 | +€174,771 | +24.8% |
| Recurring financial charges | 65 | €704,241 | €878,997 | +€174,756 | +24.8% |
| Non-recurring financial charges | 66B | €49 | €63 | +€15 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | -€350,423 | -€539,751 | -€189,328 | -54.0% |
| Profit (loss) for the period | 9904 | -€350,423 | -€539,751 | -€189,328 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€350,423 | -€539,751 | -€189,328 | -54.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.