Design Ferronnerie: 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 Ferronnerie
Largest movements
- Cash +€27,399
up €27,399 (+52.7%), from €51,975 to €79,374
mainly Other debts (+€25,503) and Net result for the year (+€23,000)
- Receivables within one year +€5,108
up €5,108 (+43.2%), from €11,811 to €16,919
of which Trade receivables: +€7,368
- Tangible fixed assets -€3,098
down €3,098 (-23.3%), from €13,290 to €10,192
of which Plant, machinery and equipment: -€2,815
- Other debts +€25,503
up €25,503 (+151%), from €16,876 to €42,379
- Tax, wage and social debts +€3,137
up €3,137 (+1,202%), from €261 to €3,398
- Gross operating margin +€22,883
up €22,883 (+191%), from €11,999 to €34,882
- Taxes +€5,920
up €5,920 (+275%), from €2,155 to €8,075
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 | €77,077 | €106,485 | +€29,409 | +38.2% |
| Fixed assets | 21/28 | €13,290 | €10,192 | -€3,098 | -23.3% |
| Tangible fixed assets | 22/27 | €13,290 | €10,192 | -€3,098 | -23.3% |
| Plant, machinery and equipment | 23 | €12,901 | €10,086 | -€2,815 | -21.8% |
| Furniture and vehicles | 24 | €389 | €106 | -€283 | -72.8% |
| Current assets | 29/58 | €63,787 | €96,293 | +€32,507 | +51.0% |
| Amounts receivable within one year | 40/41 | €11,811 | €16,919 | +€5,108 | +43.2% |
| Trade receivables | 40 | €360 | €7,728 | +€7,368 | +2,047% |
| Other amounts receivable | 41 | €11,451 | €9,191 | -€2,260 | -19.7% |
| Cash at bank and in hand | 54/58 | €51,975 | €79,374 | +€27,399 | +52.7% |
| Total equity and liabilities | 10/49 | €77,077 | €106,485 | +€29,409 | +38.2% |
| Equity | 10/15 | €59,466 | €59,250 | -€216 | -0.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €51,250 | €51,250 | = | 0.0% |
| Distributable reserves | 133 | €51,250 | €51,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216 | - | -€216 | |
| Amounts payable | 17/49 | €17,610 | €47,235 | +€29,625 | +168% |
| Amounts payable within one year | 42/48 | €17,610 | €47,235 | +€29,625 | +168% |
| Trade debts | 44 | €473 | €1,459 | +€985 | +208% |
| Suppliers | 440/4 | €473 | €1,459 | +€985 | +208% |
| Taxes, remuneration and social security | 45 | €261 | €3,398 | +€3,137 | +1,202% |
| Taxes | 450/3 | €261 | €3,398 | +€3,137 | +1,202% |
| Other amounts payable | 47/48 | €16,876 | €42,379 | +€25,503 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,905 | €3,098 | +€193 | +6.6% |
| Other operating charges | 640/8 | €685 | €697 | +€12 | +1.8% |
| Gross operating margin | 9900 | €11,999 | €34,882 | +€22,883 | +191% |
| Operating profit (loss) | 9901 | €8,409 | €31,087 | +€22,678 | +270% |
| Financial income | 75/76B | €84 | €98 | +€14 | +17.2% |
| Recurring financial income | 75 | €84 | €98 | +€14 | +17.2% |
| Financial charges | 65/66B | €102 | €111 | +€9 | +8.9% |
| Recurring financial charges | 65 | €102 | €111 | +€9 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €8,391 | €31,074 | +€22,683 | +270% |
| Income taxes | 67/77 | €2,155 | €8,075 | +€5,920 | +275% |
| Profit (loss) for the period | 9904 | €6,237 | €23,000 | +€16,763 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €6,237 | €23,000 | +€16,763 | +269% |
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 20 October 2026 via checked.be.