DESIGN & GRAPHIC: 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 & GRAPHIC
Largest movements
- Cash -€9,612
down €9,612 (-45.1%), from €21,304 to €11,692
mainly Advances received (-€17,140) and Other debts (-€13,996)
- Tangible fixed assets -€4,291
down €4,291 (-55.8%), from €7,696 to €3,405
of which Plant, machinery and equipment: -€2,553
- Receivables within one year -€1,961
down €1,961 (-4.2%), from €47,229 to €45,268
of which Trade receivables: -€1,911
- Advances received -€17,140
down €17,140 (-89.1%), from €19,242 to €2,102
- Other debts -€13,996
down €13,996 (-47.1%), from €29,732 to €15,735
- Profit (loss) carried forward +€8,871
up €8,871 (+45.5%), from -€19,481 to -€10,610
- Trade debts +€7,046
up €7,046 (+17.3%), from €40,685 to €47,731
- Gross operating margin +€2,172
up €2,172 (+16.3%), from €13,340 to €15,512
- Other operating charges +€858
up €858 (+128%), from €673 to €1,531
- Staff costs -€264
no longer reported in 2025 (was €264)
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 | €94,249 | €78,782 | -€15,467 | -16.4% |
| Fixed assets | 21/28 | €7,696 | €3,405 | -€4,291 | -55.8% |
| Tangible fixed assets | 22/27 | €7,696 | €3,405 | -€4,291 | -55.8% |
| Plant, machinery and equipment | 23 | €5,105 | €2,552 | -€2,553 | -50.0% |
| Furniture and vehicles | 24 | €2,591 | €853 | -€1,738 | -67.1% |
| Current assets | 29/58 | €86,553 | €75,376 | -€11,176 | -12.9% |
| Stocks and contracts in progress | 3 | €17,846 | €18,416 | +€570 | +3.2% |
| Stocks | 30/36 | €17,846 | €18,416 | +€570 | +3.2% |
| Amounts receivable within one year | 40/41 | €47,229 | €45,268 | -€1,961 | -4.2% |
| Trade receivables | 40 | €44,856 | €42,945 | -€1,911 | -4.3% |
| Other amounts receivable | 41 | €2,373 | €2,323 | -€50 | -2.1% |
| Cash at bank and in hand | 54/58 | €21,304 | €11,692 | -€9,612 | -45.1% |
| Deferred charges and accrued income | 490/1 | €173 | - | -€173 | |
| Total equity and liabilities | 10/49 | €94,249 | €78,782 | -€15,467 | -16.4% |
| Equity | 10/15 | -€60 | €8,811 | +€8,871 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €821 | €821 | = | 0.0% |
| Non-distributable reserves | 130/1 | €821 | €821 | = | 0.0% |
| Other | 1319 | €821 | €821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,481 | -€10,610 | +€8,871 | +45.5% |
| Amounts payable | 17/49 | €94,309 | €69,971 | -€24,338 | -25.8% |
| Amounts payable within one year | 42/48 | €94,309 | €69,971 | -€24,338 | -25.8% |
| Trade debts | 44 | €40,685 | €47,731 | +€7,046 | +17.3% |
| Suppliers | 440/4 | €40,685 | €47,731 | +€7,046 | +17.3% |
| Advances received on contracts in progress | 46 | €19,242 | €2,102 | -€17,140 | -89.1% |
| Taxes, remuneration and social security | 45 | €4,649 | €4,402 | -€248 | -5.3% |
| Taxes | 450/3 | €4,154 | €3,907 | -€248 | -6.0% |
| Remuneration and social security | 454/9 | €495 | €495 | = | 0.0% |
| Other amounts payable | 47/48 | €29,732 | €15,735 | -€13,996 | -47.1% |
| Remuneration, social security and pensions | 62 | €264 | - | -€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,270 | €4,291 | +€21 | +0.5% |
| Other operating charges | 640/8 | €673 | €1,531 | +€858 | +128% |
| Gross operating margin | 9900 | €13,340 | €15,512 | +€2,172 | +16.3% |
| Operating profit (loss) | 9901 | €8,133 | €9,690 | +€1,556 | +19.1% |
| Financial charges | 65/66B | €675 | €641 | -€34 | -5.1% |
| Recurring financial charges | 65 | €675 | €641 | -€34 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €7,458 | €9,049 | +€1,591 | +21.3% |
| Income taxes | 67/77 | €127 | €178 | +€51 | +40.1% |
| Profit (loss) for the period | 9904 | €7,331 | €8,871 | +€1,540 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,331 | €8,871 | +€1,540 | +21.0% |
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 13 October 2026 via checked.be.