DESIGN GRID: 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 GRID
Largest movements
- Tangible fixed assets -€28,010
down €28,010 (-18.6%), from €150,396 to €122,386
of which Plant, machinery and equipment: -€15,385
- Receivables within one year +€15,005
up €15,005 (+81.3%), from €18,462 to €33,467
of which Trade receivables: +€15,065
- Stocks and contracts +€8,160
up €8,160 (+24.2%), from €33,716 to €41,876
- Cash -€6,273
down €6,273 (-80.5%), from €7,788 to €1,515
mainly Receivables within one year (-€15,005) and Debts after one year (-€12,059)
- Debts after one year -€12,059
down €12,059 (-12.2%), from €98,706 to €86,647
- Other debts +€10,301
up €10,301 (+18.8%), from €54,712 to €65,013
- Tax, wage and social debts +€9,984
up €9,984 (+353.5%), from €2,824 to €12,808
of which Remuneration and social security: +€5,354
- Advances received -€9,401
down €9,401 (-100.0%), from €9,401 to €0
- Current portion of long-term debt -€9,062
down €9,062 (-25.1%), from €36,121 to €27,059
- Gross operating margin +€25,209
up €25,209 (+271.3%), from €9,291 to €34,499
- Other operating charges -€782
down €782 (-36.0%), from €2,170 to €1,388
- Depreciation -€718
down €718 (-2.5%), from €28,728 to €28,010
- Financial income +€495
up €495 (+308.5%), from €160 to €655
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
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 | €212,638 | €201,356 | -€11,282 | -5.3% |
| Fixed assets | 21/28 | €150,396 | €122,386 | -€28,010 | -18.6% |
| Tangible fixed assets | 22/27 | €150,396 | €122,386 | -€28,010 | -18.6% |
| Plant, machinery and equipment | 23 | €22,902 | €7,517 | -€15,385 | -67.2% |
| Furniture and vehicles | 24 | €4,195 | €1,499 | -€2,696 | -64.3% |
| Leasing and similar rights | 25 | €123,299 | €113,370 | -€9,930 | -8.1% |
| Current assets | 29/58 | €62,242 | €78,970 | +€16,728 | +26.9% |
| Stocks and contracts in progress | 3 | €33,716 | €41,876 | +€8,160 | +24.2% |
| Stocks | 30/36 | €33,716 | €41,876 | +€8,160 | +24.2% |
| Amounts receivable within one year | 40/41 | €18,462 | €33,467 | +€15,005 | +81.3% |
| Trade receivables | 40 | €18,402 | €33,467 | +€15,065 | +81.9% |
| Other amounts receivable | 41 | €61 | €0 | -€61 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,788 | €1,515 | -€6,273 | -80.5% |
| Deferred charges and accrued income | 490/1 | €2,275 | €2,112 | -€163 | -7.2% |
| Total equity and liabilities | 10/49 | €212,638 | €201,356 | -€11,282 | -5.3% |
| Equity | 10/15 | -€2,337 | -€804 | +€1,533 | +65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€20,937 | -€19,404 | +€1,533 | +7.3% |
| Amounts payable | 17/49 | €214,975 | €202,160 | -€12,815 | -6.0% |
| Amounts payable after more than one year | 17 | €98,706 | €86,647 | -€12,059 | -12.2% |
| Financial debts | 170/4 | €98,706 | €86,647 | -€12,059 | -12.2% |
| Amounts payable within one year | 42/48 | €115,334 | €115,513 | +€179 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €36,121 | €27,059 | -€9,062 | -25.1% |
| Financial debts | 43 | €5 | €0 | -€5 | -100.0% |
| Credit institutions | 430/8 | €5 | €0 | -€5 | -100.0% |
| Trade debts | 44 | €12,271 | €10,633 | -€1,638 | -13.3% |
| Suppliers | 440/4 | €12,271 | €10,633 | -€1,638 | -13.3% |
| Advances received on contracts in progress | 46 | €9,401 | €0 | -€9,401 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,824 | €12,808 | +€9,984 | +353.5% |
| Taxes | 450/3 | €2,824 | €7,454 | +€4,630 | +163.9% |
| Remuneration and social security | 454/9 | €0 | €5,354 | +€5,354 | |
| Other amounts payable | 47/48 | €54,712 | €65,013 | +€10,301 | +18.8% |
| Accrued charges and deferred income | 492/3 | €935 | €0 | -€935 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,728 | €28,010 | -€718 | -2.5% |
| Other operating charges | 640/8 | €2,170 | €1,388 | -€782 | -36.0% |
| Gross operating margin | 9900 | €9,291 | €34,499 | +€25,209 | +271.3% |
| Operating profit (loss) | 9901 | -€21,608 | €5,102 | +€26,709 | |
| Financial income | 75/76B | €160 | €655 | +€495 | +308.5% |
| Recurring financial income | 75 | €160 | €655 | +€495 | +308.5% |
| Financial charges | 65/66B | €3,942 | €4,086 | +€144 | +3.7% |
| Recurring financial charges | 65 | €3,942 | €4,086 | +€144 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,389 | €1,671 | +€27,060 | |
| Income taxes | 67/77 | €280 | €138 | -€142 | -50.7% |
| Profit (loss) for the period | 9904 | -€25,669 | €1,533 | +€27,202 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,669 | €1,533 | +€27,202 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.