DESIGN TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year -€10,446
down €10,446 (-94.6%), from €11,041 to €596
of which Trade receivables: -€9,493
- Stocks and contracts +€8,000
up €8,000 (+2.9%), from €277,477 to €285,477
- Profit (loss) carried forward -€10,547
down €10,547 (-97.1%), from -€10,865 to -€21,411
- Other debts +€10,315
up €10,315 (+3.8%), from €270,866 to €281,181
- Gross operating margin -€32,360
down €32,360, from €22,465 to -€9,896
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 | €289,301 | €286,986 | -€2,316 | -0.8% |
| Current assets | 29/58 | €289,301 | €286,986 | -€2,316 | -0.8% |
| Stocks and contracts in progress | 3 | €277,477 | €285,477 | +€8,000 | +2.9% |
| Stocks | 30/36 | €277,477 | €285,477 | +€8,000 | +2.9% |
| Amounts receivable within one year | 40/41 | €11,041 | €596 | -€10,446 | -94.6% |
| Trade receivables | 40 | €9,897 | €404 | -€9,493 | -95.9% |
| Other amounts receivable | 41 | €1,144 | €192 | -€952 | -83.2% |
| Cash at bank and in hand | 54/58 | €783 | €913 | +€130 | +16.6% |
| Total equity and liabilities | 10/49 | €289,301 | €286,986 | -€2,316 | -0.8% |
| Equity | 10/15 | €8,363 | -€2,184 | -€10,547 | |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €228 | €228 | = | 0.0% |
| Non-distributable reserves | 130/1 | €228 | €228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €228 | €228 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,865 | -€21,411 | -€10,547 | -97.1% |
| Amounts payable | 17/49 | €280,938 | €289,170 | +€8,231 | +2.9% |
| Amounts payable within one year | 42/48 | €280,938 | €289,170 | +€8,231 | +2.9% |
| Trade debts | 44 | €10,072 | €7,989 | -€2,083 | -20.7% |
| Suppliers | 440/4 | €10,072 | €7,989 | -€2,083 | -20.7% |
| Other amounts payable | 47/48 | €270,866 | €281,181 | +€10,315 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €22,465 | -€9,896 | -€32,360 | |
| Operating profit (loss) | 9901 | €21,965 | -€10,409 | -€32,374 | |
| Financial charges | 65/66B | €90 | €138 | +€48 | +53.3% |
| Recurring financial charges | 65 | €90 | €138 | +€48 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €21,875 | -€10,547 | -€32,422 | |
| Profit (loss) for the period | 9904 | €21,875 | -€10,547 | -€32,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,875 | -€10,547 | -€32,422 |
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 16 October 2026 via checked.be.