DESIGN & TRENDS: 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 & TRENDS
Largest movements
- Receivables within one year +€9,907
up €9,907 (+45.2%), from €21,922 to €31,829
of which Other amounts receivable: +€21,088
- Cash -€4,434
down €4,434 (-12.8%), from €34,555 to €30,121
mainly Other debts (-€19,737) and Trade debts (-€14,010)
- Formation expenses +€1,008
new in 2024: €1,008
- Tangible fixed assets -€955
down €955 (-60.3%), from €1,584 to €629
of which Furniture and vehicles: -€500
- Profit (loss) carried forward +€23,386
up €23,386 (+569%), from €4,109 to €27,495
- Other debts -€19,737
down €19,737 (-99.0%), from €19,928 to €192
- Tax, wage and social debts +€15,887
new in 2024: €15,887
- Trade debts -€14,010
down €14,010 (-90.8%), from €15,424 to €1,414
- Turnover +€25,568
up €25,568 (+36.1%), from €70,838 to €96,407
- Purchases and services +€14,440
up €14,440 (+25.7%), from €56,184 to €70,624
- Gross operating margin +€11,128
up €11,128 (+75.9%), from €14,655 to €25,783
- Other operating charges -€988
down €988 (-43.6%), from €2,266 to €1,278
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 | €58,061 | €63,587 | +€5,526 | +9.5% |
| Formation expenses | 20 | - | €1,008 | +€1,008 | |
| Fixed assets | 21/28 | €1,584 | €629 | -€955 | -60.3% |
| Tangible fixed assets | 22/27 | €1,584 | €629 | -€955 | -60.3% |
| Plant, machinery and equipment | 23 | €834 | €379 | -€455 | -54.5% |
| Furniture and vehicles | 24 | €750 | €250 | -€500 | -66.7% |
| Current assets | 29/58 | €56,477 | €61,950 | +€5,472 | +9.7% |
| Amounts receivable within one year | 40/41 | €21,922 | €31,829 | +€9,907 | +45.2% |
| Trade receivables | 40 | €19,990 | €8,809 | -€11,181 | -55.9% |
| Other amounts receivable | 41 | €1,932 | €23,020 | +€21,088 | +1,092% |
| Cash at bank and in hand | 54/58 | €34,555 | €30,121 | -€4,434 | -12.8% |
| Total equity and liabilities | 10/49 | €58,061 | €63,587 | +€5,526 | +9.5% |
| Equity | 10/15 | €22,709 | €46,095 | +€23,386 | +103% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,109 | €27,495 | +€23,386 | +569% |
| Amounts payable | 17/49 | €35,352 | €17,492 | -€17,860 | -50.5% |
| Amounts payable within one year | 42/48 | €35,352 | €17,492 | -€17,860 | -50.5% |
| Trade debts | 44 | €15,424 | €1,414 | -€14,010 | -90.8% |
| Suppliers | 440/4 | €15,424 | €1,414 | -€14,010 | -90.8% |
| Taxes, remuneration and social security | 45 | - | €15,887 | +€15,887 | |
| Taxes | 450/3 | - | €15,887 | +€15,887 | |
| Other amounts payable | 47/48 | €19,928 | €192 | -€19,737 | -99.0% |
| Turnover | 70 | €70,838 | €96,407 | +€25,568 | +36.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,184 | €70,624 | +€14,440 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €955 | €980 | +€25 | +2.6% |
| Other operating charges | 640/8 | €2,266 | €1,278 | -€988 | -43.6% |
| Gross operating margin | 9900 | €14,655 | €25,783 | +€11,128 | +75.9% |
| Operating profit (loss) | 9901 | €11,434 | €23,525 | +€12,091 | +106% |
| Financial charges | 65/66B | €130 | €139 | +€9 | +7.0% |
| Recurring financial charges | 65 | €130 | €139 | +€9 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €11,304 | €23,386 | +€12,082 | +107% |
| Profit (loss) for the period | 9904 | €11,304 | €23,386 | +€12,082 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €11,304 | €23,386 | +€12,082 | +107% |
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 15 October 2026 via checked.be.