DESIGN & PUBLISHING GROUP: 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 & PUBLISHING GROUP
Largest movements
- Tangible fixed assets -€107,919
down €107,919 (-91.3%), from €118,240 to €10,321
of which Land and buildings: -€106,580
- Cash +€68,340
up €68,340 (+152,003%), from €45 to €68,385
mainly Investment in fixed assets (net) (+€106,580) and Net result for the year (+€97,957)
- Receivables within one year -€45,259
down €45,259 (-49.0%), from €92,329 to €47,070
of which Trade receivables: -€87,352
- Stocks and contracts -€39,592
no longer reported in 2025 (was €39,592)
- Other debts -€128,098
no longer reported in 2025 (was €128,098)
- Reserves +€69,685
up €69,685 (+3,747%), from €1,860 to €71,545
of which Distributable reserves: +€69,685
- Trade debts -€53,895
no longer reported in 2025 (was €53,895)
- Debts after one year -€36,449
no longer reported in 2025 (was €36,449)
- Tax, wage and social debts +€35,740
new in 2025: €35,740
- Gross operating margin +€183,650
up €183,650 (+35,238%), from €521 to €184,172
- Other operating charges +€43,179
up €43,179 (+1,908%), from €2,263 to €45,442
- Taxes +€35,740
new in 2025: €35,740
- Depreciation -€7,779
down €7,779 (-85.3%), from €9,119 to €1,339
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 | €250,315 | €125,886 | -€124,430 | -49.7% |
| Fixed assets | 21/28 | €118,350 | €10,431 | -€107,919 | -91.2% |
| Tangible fixed assets | 22/27 | €118,240 | €10,321 | -€107,919 | -91.3% |
| Land and buildings | 22 | €106,580 | - | -€106,580 | |
| Plant, machinery and equipment | 23 | €3,649 | €2,421 | -€1,228 | -33.6% |
| Furniture and vehicles | 24 | €8,011 | €7,900 | -€112 | -1.4% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €131,966 | €115,455 | -€16,511 | -12.5% |
| Stocks and contracts in progress | 3 | €39,592 | - | -€39,592 | |
| Stocks | 30/36 | €39,592 | - | -€39,592 | |
| Amounts receivable within one year | 40/41 | €92,329 | €47,070 | -€45,259 | -49.0% |
| Trade receivables | 40 | €87,352 | - | -€87,352 | |
| Other amounts receivable | 41 | €4,977 | €47,070 | +€42,093 | +846% |
| Cash at bank and in hand | 54/58 | €45 | €68,385 | +€68,340 | +152,003% |
| Total equity and liabilities | 10/49 | €250,315 | €125,886 | -€124,430 | -49.7% |
| Equity | 10/15 | -€7,812 | €90,145 | +€97,957 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €71,545 | +€69,685 | +3,747% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €69,685 | +€69,685 | |
| Profit (loss) carried forward | 14 | -€28,272 | - | +€28,272 | |
| Amounts payable | 17/49 | €258,127 | €35,740 | -€222,387 | -86.2% |
| Amounts payable after more than one year | 17 | €36,449 | - | -€36,449 | |
| Financial debts | 170/4 | €36,449 | - | -€36,449 | |
| Amounts payable within one year | 42/48 | €221,679 | €35,740 | -€185,938 | -83.9% |
| Current portion of amounts payable after more than one year | 42 | €16,848 | - | -€16,848 | |
| Financial debts | 43 | €22,837 | - | -€22,837 | |
| Credit institutions | 430/8 | €22,837 | - | -€22,837 | |
| Trade debts | 44 | €53,895 | - | -€53,895 | |
| Suppliers | 440/4 | €53,895 | - | -€53,895 | |
| Taxes, remuneration and social security | 45 | - | €35,740 | +€35,740 | |
| Taxes | 450/3 | - | €35,740 | +€35,740 | |
| Other amounts payable | 47/48 | €128,098 | - | -€128,098 | |
| Non-recurring operating income | 76A | - | €198,420 | +€198,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,119 | €1,339 | -€7,779 | -85.3% |
| Other operating charges | 640/8 | €2,263 | €45,442 | +€43,179 | +1,908% |
| Gross operating margin | 9900 | €521 | €184,172 | +€183,650 | +35,238% |
| Operating profit (loss) | 9901 | -€10,860 | €137,391 | +€148,251 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,516 | €3,693 | -€823 | -18.2% |
| Recurring financial charges | 65 | €4,516 | €3,693 | -€823 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,377 | €133,697 | +€149,074 | |
| Income taxes | 67/77 | - | €35,740 | +€35,740 | |
| Profit (loss) for the period | 9904 | -€15,377 | €97,957 | +€113,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,377 | €97,957 | +€113,334 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.