DESIGN SOURCE: 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 SOURCE
Largest movements
- Receivables within one year +€4,219
up €4,219 (+30.9%), from €13,652 to €17,871
of which Other amounts receivable: +€2,588
- Deferred charges and accrued income +€1,522
up €1,522 (+72.0%), from €2,115 to €3,638
- Tangible fixed assets -€242
down €242 (-89.1%), from €272 to €30
- Profit (loss) carried forward +€5,289
up €5,289 (+35.4%), from -€14,955 to -€9,667
- Trade debts -€1,107
down €1,107 (-25.9%), from €4,276 to €3,169
- Short-term financial debts +€844
up €844 (+85.6%), from €986 to €1,830
- Tax, wage and social debts +€473
up €473 (+135.2%), from €350 to €823
- Depreciation -€1,574
down €1,574 (-86.7%), from €1,816 to €242
- Gross operating margin +€1,502
up €1,502 (+26.0%), from €5,768 to €7,270
- Financial charges +€324
up €324 (+47.5%), from €683 to €1,008
- Other operating charges +€106
up €106 (+8.5%), from €1,253 to €1,359
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,289 | €21,788 | +€5,499 | +33.8% |
| Fixed assets | 21/28 | €522 | €280 | -€242 | -46.4% |
| Tangible fixed assets | 22/27 | €272 | €30 | -€242 | -89.1% |
| Furniture and vehicles | 24 | €272 | €30 | -€242 | -89.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €15,767 | €21,509 | +€5,741 | +36.4% |
| Amounts receivable within one year | 40/41 | €13,652 | €17,871 | +€4,219 | +30.9% |
| Trade receivables | 40 | €2,320 | €3,951 | +€1,631 | +70.3% |
| Other amounts receivable | 41 | €11,332 | €13,920 | +€2,588 | +22.8% |
| Deferred charges and accrued income | 490/1 | €2,115 | €3,638 | +€1,522 | +72.0% |
| Total equity and liabilities | 10/49 | €16,289 | €21,788 | +€5,499 | +33.8% |
| Equity | 10/15 | €10,677 | €15,966 | +€5,289 | +49.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,432 | €19,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €17,573 | €19,432 | +€1,859 | +10.6% |
| Profit (loss) carried forward | 14 | -€14,955 | -€9,667 | +€5,289 | +35.4% |
| Amounts payable | 17/49 | €5,612 | €5,823 | +€210 | +3.7% |
| Amounts payable within one year | 42/48 | €5,612 | €5,823 | +€210 | +3.7% |
| Financial debts | 43 | €986 | €1,830 | +€844 | +85.6% |
| Credit institutions | 430/8 | €986 | €1,830 | +€844 | +85.6% |
| Trade debts | 44 | €4,276 | €3,169 | -€1,107 | -25.9% |
| Suppliers | 440/4 | €4,276 | €3,169 | -€1,107 | -25.9% |
| Taxes, remuneration and social security | 45 | €350 | €823 | +€473 | +135.2% |
| Taxes | 450/3 | €350 | €823 | +€473 | +135.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,816 | €242 | -€1,574 | -86.7% |
| Other operating charges | 640/8 | €1,253 | €1,359 | +€106 | +8.5% |
| Gross operating margin | 9900 | €5,768 | €7,270 | +€1,502 | +26.0% |
| Operating profit (loss) | 9901 | €2,699 | €5,669 | +€2,970 | +110.1% |
| Financial income | 75/76B | €712 | €769 | +€57 | +7.9% |
| Recurring financial income | 75 | €712 | €769 | +€57 | +7.9% |
| Financial charges | 65/66B | €683 | €1,008 | +€324 | +47.5% |
| Recurring financial charges | 65 | €683 | €1,008 | +€324 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €2,727 | €5,430 | +€2,702 | +99.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €2,588 | €5,289 | +€2,701 | +104.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,588 | €5,289 | +€2,701 | +104.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.