Design & Risk Management: 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 & Risk Management
Largest movements
- Receivables within one year +€10,871
up €10,871 (+431%), from €2,521 to €13,392
of which Other amounts receivable: +€10,871
- Intangible fixed assets -€7,904
down €7,904 (-100%), from €7,904 to €0
- Cash +€6,134
up €6,134 (+7,853%), from €78 to €6,212
mainly Net result for the year (+€19,048) and Depreciation (+€7,904)
- Deferred charges and accrued income +€2,540
new in 2024: €2,540
- Profit (loss) carried forward +€19,048
up €19,048 (+35.9%), from -€53,006 to -€33,958
- Other debts -€12,246
down €12,246 (-100%), from €12,246 to €0
- Tax, wage and social debts +€4,510
new in 2024: €4,510
- Trade debts +€330
up €330 (+9.8%), from €3,353 to €3,683
- Gross operating margin +€31,319
up €31,319, from -€3,452 to €27,866
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,503 | €22,144 | +€11,641 | +111% |
| Fixed assets | 21/28 | €7,904 | €0 | -€7,904 | -100% |
| Intangible fixed assets | 21 | €7,904 | €0 | -€7,904 | -100% |
| Current assets | 29/58 | €2,599 | €22,144 | +€19,545 | +752% |
| Amounts receivable within one year | 40/41 | €2,521 | €13,392 | +€10,871 | +431% |
| Trade receivables | 40 | €980 | €980 | = | 0.0% |
| Other amounts receivable | 41 | €1,541 | €12,412 | +€10,871 | +706% |
| Cash at bank and in hand | 54/58 | €78 | €6,212 | +€6,134 | +7,853% |
| Deferred charges and accrued income | 490/1 | - | €2,540 | +€2,540 | |
| Total equity and liabilities | 10/49 | €10,503 | €22,144 | +€11,641 | +111% |
| Equity | 10/15 | -€5,096 | €13,952 | +€19,048 | |
| Contributions | 10/11 | €36,500 | €36,500 | = | 0.0% |
| Reserves | 13 | €11,409 | €11,409 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,409 | €11,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,006 | -€33,958 | +€19,048 | +35.9% |
| Amounts payable | 17/49 | €15,599 | €8,193 | -€7,407 | -47.5% |
| Amounts payable within one year | 42/48 | €15,599 | €8,193 | -€7,407 | -47.5% |
| Trade debts | 44 | €3,353 | €3,683 | +€330 | +9.8% |
| Suppliers | 440/4 | €3,353 | €3,683 | +€330 | +9.8% |
| Taxes, remuneration and social security | 45 | - | €4,510 | +€4,510 | |
| Taxes | 450/3 | - | €4,510 | +€4,510 | |
| Other amounts payable | 47/48 | €12,246 | €0 | -€12,246 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,947 | €7,904 | -€44 | -0.5% |
| Other operating charges | 640/8 | €384 | €511 | +€127 | +33.0% |
| Gross operating margin | 9900 | -€3,452 | €27,866 | +€31,319 | |
| Operating profit (loss) | 9901 | -€11,784 | €19,451 | +€31,235 | |
| Financial charges | 65/66B | €459 | €403 | -€56 | -12.3% |
| Recurring financial charges | 65 | €459 | €403 | -€56 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,244 | €19,048 | +€31,292 | |
| Profit (loss) for the period | 9904 | -€12,244 | €19,048 | +€31,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,244 | €19,048 | +€31,292 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.