DESIGN MAT: 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 MAT
Largest movements
- Receivables within one year +€75,537
up €75,537 (+251.8%), from €30,000 to €105,537
- Cash -€57,109
down €57,109 (-86.1%), from €66,349 to €9,240
mainly Receivables within one year (-€75,537) and Debts after one year (-€35,434)
- Tangible fixed assets -€21,653
down €21,653 (-7.4%), from €293,281 to €271,628
- Profit (loss) carried forward +€37,211
up €37,211 (+13.0%), from €285,824 to €323,035
- Debts after one year -€35,434
down €35,434 (-56.2%), from €63,036 to €27,602
- Gross operating margin -€4,871
down €4,871 (-6.1%), from €80,249 to €75,378
- Financial income -€3,719
down €3,719 (-86.0%), from €4,325 to €607
- Taxes -€1,753
down €1,753 (-12.2%), from €14,394 to €12,641
- Financial charges -€870
down €870 (-17.8%), from €4,877 to €4,007
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 | €554,736 | €551,511 | -€3,225 | -0.6% |
| Fixed assets | 21/28 | €458,183 | €436,530 | -€21,653 | -4.7% |
| Tangible fixed assets | 22/27 | €293,281 | €271,628 | -€21,653 | -7.4% |
| Land and buildings | 22 | €293,281 | €271,628 | -€21,653 | -7.4% |
| Financial fixed assets | 28 | €164,901 | €164,901 | = | 0.0% |
| Current assets | 29/58 | €96,554 | €114,981 | +€18,428 | +19.1% |
| Amounts receivable within one year | 40/41 | €30,000 | €105,537 | +€75,537 | +251.8% |
| Other amounts receivable | 41 | €30,000 | €105,537 | +€75,537 | +251.8% |
| Current investments | 50/53 | €205 | €205 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,349 | €9,240 | -€57,109 | -86.1% |
| Total equity and liabilities | 10/49 | €554,736 | €551,511 | -€3,225 | -0.6% |
| Equity | 10/15 | €451,264 | €488,475 | +€37,211 | +8.2% |
| Contributions | 10/11 | €150,400 | €150,400 | = | 0.0% |
| Capital | 10 | €150,400 | €150,400 | = | 0.0% |
| Issued capital | 100 | €150,400 | €150,400 | = | 0.0% |
| Reserves | 13 | €15,040 | €15,040 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,040 | €15,040 | = | 0.0% |
| Legal reserve | 130 | €15,040 | €15,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,824 | €323,035 | +€37,211 | +13.0% |
| Amounts payable | 17/49 | €103,473 | €63,036 | -€40,437 | -39.1% |
| Amounts payable after more than one year | 17 | €63,036 | €27,602 | -€35,434 | -56.2% |
| Financial debts | 170/4 | €63,036 | €27,602 | -€35,434 | -56.2% |
| Amounts payable within one year | 42/48 | €40,437 | €35,434 | -€5,003 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €36,690 | €35,434 | -€1,256 | -3.4% |
| Taxes, remuneration and social security | 45 | €3,747 | - | -€3,747 | |
| Taxes | 450/3 | €3,747 | - | -€3,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,653 | €21,653 | = | 0.0% |
| Other operating charges | 640/8 | €469 | €472 | +€3 | +0.7% |
| Gross operating margin | 9900 | €80,249 | €75,378 | -€4,871 | -6.1% |
| Operating profit (loss) | 9901 | €58,127 | €53,253 | -€4,874 | -8.4% |
| Financial income | 75/76B | €4,325 | €607 | -€3,719 | -86.0% |
| Recurring financial income | 75 | €4,325 | €607 | -€3,719 | -86.0% |
| Financial charges | 65/66B | €4,877 | €4,007 | -€870 | -17.8% |
| Recurring financial charges | 65 | €4,877 | €4,007 | -€870 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €57,575 | €49,852 | -€7,722 | -13.4% |
| Income taxes | 67/77 | €14,394 | €12,641 | -€1,753 | -12.2% |
| Profit (loss) for the period | 9904 | €43,181 | €37,211 | -€5,970 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,181 | €37,211 | -€5,970 | -13.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.