DESIGN & TECHNOLOGIES: 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 & TECHNOLOGIES
Largest movements
- Receivables within one year -€10,000
down €10,000 (-56.5%), from €17,710 to €7,710
- Cash +€9,825
new in 2024: €9,825
mainly Receivables within one year (+€10,000) and Advances received (+€8,652)
- Deferred charges and accrued income -€7,680
no longer reported in 2024 (was €7,680)
- Trade debts -€9,716
down €9,716 (-34.9%), from €27,841 to €18,125
- Advances received +€8,652
new in 2024: €8,652
- Short-term financial debts -€5,417
no longer reported in 2024 (was €5,417)
- Other debts -€4,391
down €4,391 (-51.6%), from €8,504 to €4,112
- Tax, wage and social debts +€1,705
up €1,705 (+40.8%), from €4,181 to €5,886
- Gross operating margin +€7,059
up €7,059, from -€2,138 to €4,921
- Taxes +€1,675
new in 2024: €1,675
- Financial charges -€72
down €72 (-4.5%), from €1,619 to €1,547
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.
Cash bridge derived
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 | €27,290 | €19,434 | -€7,855 | -28.8% |
| Fixed assets | 21/28 | €1,900 | €1,900 | = | 0.0% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €25,390 | €17,534 | -€7,855 | -30.9% |
| Amounts receivable within one year | 40/41 | €17,710 | €7,710 | -€10,000 | -56.5% |
| Trade receivables | 40 | €17,710 | €7,710 | -€10,000 | -56.5% |
| Cash at bank and in hand | 54/58 | - | €9,825 | +€9,825 | |
| Deferred charges and accrued income | 490/1 | €7,680 | - | -€7,680 | |
| Total equity and liabilities | 10/49 | €27,290 | €19,434 | -€7,855 | -28.8% |
| Equity | 10/15 | -€18,653 | -€17,341 | +€1,313 | +7.0% |
| Reserves | 13 | €6,850 | €6,850 | = | 0.0% |
| Distributable reserves | 133 | €6,850 | €6,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,503 | -€24,191 | +€1,313 | +5.1% |
| Amounts payable | 17/49 | €45,943 | €36,775 | -€9,168 | -20.0% |
| Amounts payable within one year | 42/48 | €45,943 | €36,775 | -€9,168 | -20.0% |
| Financial debts | 43 | €5,417 | - | -€5,417 | |
| Credit institutions | 430/8 | €5,417 | - | -€5,417 | |
| Trade debts | 44 | €27,841 | €18,125 | -€9,716 | -34.9% |
| Suppliers | 440/4 | €27,841 | €18,125 | -€9,716 | -34.9% |
| Advances received on contracts in progress | 46 | - | €8,652 | +€8,652 | |
| Taxes, remuneration and social security | 45 | €4,181 | €5,886 | +€1,705 | +40.8% |
| Taxes | 450/3 | €4,181 | €5,886 | +€1,705 | +40.8% |
| Other amounts payable | 47/48 | €8,504 | €4,112 | -€4,391 | -51.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€2,138 | €4,921 | +€7,059 | |
| Operating profit (loss) | 9901 | -€2,523 | €4,533 | +€7,056 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -75.6% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -75.6% |
| Financial charges | 65/66B | €1,619 | €1,547 | -€72 | -4.5% |
| Recurring financial charges | 65 | €1,619 | €1,547 | -€72 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,139 | €2,987 | +€7,127 | |
| Income taxes | 67/77 | - | €1,675 | +€1,675 | |
| Profit (loss) for the period | 9904 | -€4,139 | €1,313 | +€5,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,139 | €1,313 | +€5,452 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.