DESIGN REBELS: 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 REBELS
Largest movements
- Cash +€39,055
up €39,055 (+151.3%), from €25,820 to €64,875
mainly Net result for the year (+€38,138) and Tax, wage and social debts (+€1,750)
- Tangible fixed assets +€3,535
up €3,535 (+510.5%), from €692 to €4,227
of which Plant, machinery and equipment: +€3,016
- Receivables within one year -€1,502
down €1,502 (-13.4%), from €11,207 to €9,705
of which Trade receivables: -€1,502
- Profit (loss) carried forward +€38,138
up €38,138 (+135.3%), from €28,178 to €66,317
- Tax, wage and social debts +€1,750
up €1,750 (+23.0%), from €7,595 to €9,345
- Gross operating margin +€7,393
up €7,393 (+16.4%), from €44,984 to €52,378
- Taxes +€2,517
up €2,517 (+33.2%), from €7,593 to €10,110
- Depreciation +€640
up €640 (+109.5%), from €585 to €1,225
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 | €41,902 | €82,109 | +€40,207 | +96.0% |
| Formation expenses | 20 | €1,605 | €1,201 | -€404 | -25.2% |
| Fixed assets | 21/28 | €692 | €4,227 | +€3,535 | +510.5% |
| Tangible fixed assets | 22/27 | €692 | €4,227 | +€3,535 | +510.5% |
| Plant, machinery and equipment | 23 | - | €3,016 | +€3,016 | |
| Furniture and vehicles | 24 | €692 | €1,211 | +€519 | +74.9% |
| Current assets | 29/58 | €39,605 | €76,681 | +€37,076 | +93.6% |
| Amounts receivable within one year | 40/41 | €11,207 | €9,705 | -€1,502 | -13.4% |
| Trade receivables | 40 | €10,799 | €9,298 | -€1,502 | -13.9% |
| Other amounts receivable | 41 | €407 | €407 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,820 | €64,875 | +€39,055 | +151.3% |
| Deferred charges and accrued income | 490/1 | €2,578 | €2,102 | -€477 | -18.5% |
| Total equity and liabilities | 10/49 | €41,902 | €82,109 | +€40,207 | +96.0% |
| Equity | 10/15 | €30,678 | €68,817 | +€38,138 | +124.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,178 | €66,317 | +€38,138 | +135.3% |
| Amounts payable | 17/49 | €11,224 | €13,293 | +€2,069 | +18.4% |
| Amounts payable within one year | 42/48 | €10,627 | €12,522 | +€1,895 | +17.8% |
| Trade debts | 44 | €578 | €723 | +€145 | +25.0% |
| Suppliers | 440/4 | €578 | €723 | +€145 | +25.0% |
| Taxes, remuneration and social security | 45 | €7,595 | €9,345 | +€1,750 | +23.0% |
| Taxes | 450/3 | €7,595 | €9,345 | +€1,750 | +23.0% |
| Other amounts payable | 47/48 | €2,454 | €2,454 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €597 | €771 | +€174 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €1,225 | +€640 | +109.5% |
| Other operating charges | 640/8 | €248 | €89 | -€159 | -64.0% |
| Gross operating margin | 9900 | €44,984 | €52,378 | +€7,393 | +16.4% |
| Operating profit (loss) | 9901 | €44,152 | €51,063 | +€6,912 | +15.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,844 | €2,815 | -€29 | -1.0% |
| Recurring financial charges | 65 | €2,844 | €2,815 | -€29 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €41,308 | €48,248 | +€6,941 | +16.8% |
| Income taxes | 67/77 | €7,593 | €10,110 | +€2,517 | +33.2% |
| Profit (loss) for the period | 9904 | €33,715 | €38,138 | +€4,423 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,715 | €38,138 | +€4,423 | +13.1% |
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 10 October 2026 via checked.be.