Design et Development Technical Documentation: what changed
Two fiscal 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 Development Technical Documentation
Largest movements
- Receivables within one year -€19,952
down €19,952 (-99.8%), from €20,000 to €48
- Cash +€15,256
up €15,256 (+271.0%), from €5,629 to €20,885
mainly Receivables within one year (+€19,952) and Deferred charges and accrued income (+€983)
- Deferred charges and accrued income -€983
down €983 (-90.2%), from €1,090 to €107
- Other debts -€5,000
no longer reported in 2024 (was €5,000)
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
- Reserves -€1,859
no longer reported in 2024 (was €1,859)
- Tax, wage and social debts -€608
no longer reported in 2024 (was €608)
- Financial income -€983
no longer reported in 2024 (was €983)
- Gross operating margin -€505
down €505 (-80.7%), from €626 to €121
- Taxes -€380
no longer reported in 2024 (was €380)
- Financial charges +€9
up €9 (+4.9%), from €183 to €192
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,719 | €21,040 | -€5,679 | -21.3% |
| Current assets | 29/58 | €26,719 | €21,040 | -€5,679 | -21.3% |
| Amounts receivable within one year | 40/41 | €20,000 | €48 | -€19,952 | -99.8% |
| Other amounts receivable | 41 | €20,000 | €48 | -€19,952 | -99.8% |
| Cash at bank and in hand | 54/58 | €5,629 | €20,885 | +€15,256 | +271.0% |
| Deferred charges and accrued income | 490/1 | €1,090 | €107 | -€983 | -90.2% |
| Total equity and liabilities | 10/49 | €26,719 | €21,040 | -€5,679 | -21.3% |
| Equity | 10/15 | €21,111 | €21,040 | -€71 | -0.3% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €660 | €589 | -€71 | -10.8% |
| Amounts payable | 17/49 | €5,608 | - | -€5,608 | |
| Amounts payable within one year | 42/48 | €5,608 | - | -€5,608 | |
| Taxes, remuneration and social security | 45 | €608 | - | -€608 | |
| Taxes | 450/3 | €608 | - | -€608 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €626 | €121 | -€505 | -80.7% |
| Operating profit (loss) | 9901 | €626 | €121 | -€505 | -80.7% |
| Financial income | 75/76B | €983 | - | -€983 | |
| Recurring financial income | 75 | €983 | - | -€983 | |
| Financial charges | 65/66B | €183 | €192 | +€9 | +4.9% |
| Recurring financial charges | 65 | €183 | €192 | +€9 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €1,426 | -€71 | -€1,497 | |
| Income taxes | 67/77 | €380 | - | -€380 | |
| Profit (loss) for the period | 9904 | €1,046 | -€71 | -€1,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,046 | -€71 | -€1,117 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.