DESIGN WITH A TOUCH: 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 WITH A TOUCH
Largest movements
- Tangible fixed assets -€3,291
down €3,291 (-14.9%), from €22,100 to €18,809
of which Plant, machinery and equipment: -€2,990
- Cash -€1,278
down €1,278 (-23.7%), from €5,382 to €4,104
mainly Net result for the year (-€7,134) and Investment in fixed assets (net) (-€3,061)
- Receivables within one year -€499
down €499 (-10.9%), from €4,582 to €4,082
of which Other amounts receivable: -€1,281
- Reserves -€9,810
down €9,810 (-100%), from €9,810 to €0
- Profit (loss) carried forward +€2,676
up €2,676 (+24.7%), from -€10,839 to -€8,163
- Tax, wage and social debts +€2,473
up €2,473 (+91.5%), from €2,704 to €5,177
- Other debts -€1,578
down €1,578 (-4.9%), from €32,132 to €30,554
- Trade debts +€1,299
up €1,299 (+37.2%), from €3,490 to €4,790
- Gross operating margin +€6,083
up €6,083, from -€4,680 to €1,402
- Depreciation +€1,484
up €1,484 (+30.5%), from €4,867 to €6,351
- Financial charges +€1,135
up €1,135 (+225%), from €504 to €1,639
- Financial income +€424
up €424 (+234%), from €181 to €606
- Taxes +€127
new in 2025: €127
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 | €42,296 | €37,358 | -€4,939 | -11.7% |
| Fixed assets | 21/28 | €22,100 | €18,809 | -€3,291 | -14.9% |
| Tangible fixed assets | 22/27 | €22,100 | €18,809 | -€3,291 | -14.9% |
| Land and buildings | 22 | €2,105 | €1,805 | -€301 | -14.3% |
| Plant, machinery and equipment | 23 | €19,994 | €17,004 | -€2,990 | -15.0% |
| Current assets | 29/58 | €20,197 | €18,549 | -€1,648 | -8.2% |
| Stocks and contracts in progress | 3 | €8,172 | €7,975 | -€197 | -2.4% |
| Stocks | 30/36 | €8,172 | €7,975 | -€197 | -2.4% |
| Amounts receivable within one year | 40/41 | €4,582 | €4,082 | -€499 | -10.9% |
| Trade receivables | 40 | €3,264 | €4,045 | +€782 | +23.9% |
| Other amounts receivable | 41 | €1,318 | €37 | -€1,281 | -97.2% |
| Cash at bank and in hand | 54/58 | €5,382 | €4,104 | -€1,278 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,062 | €2,387 | +€325 | +15.8% |
| Total equity and liabilities | 10/49 | €42,296 | €37,358 | -€4,939 | -11.7% |
| Equity | 10/15 | €3,971 | -€3,163 | -€7,134 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,810 | €0 | -€9,810 | -100% |
| Distributable reserves | 133 | €9,810 | €0 | -€9,810 | -100% |
| Profit (loss) carried forward | 14 | -€10,839 | -€8,163 | +€2,676 | +24.7% |
| Amounts payable | 17/49 | €38,326 | €40,520 | +€2,195 | +5.7% |
| Amounts payable within one year | 42/48 | €38,326 | €40,520 | +€2,195 | +5.7% |
| Trade debts | 44 | €3,490 | €4,790 | +€1,299 | +37.2% |
| Suppliers | 440/4 | €3,490 | €4,790 | +€1,299 | +37.2% |
| Taxes, remuneration and social security | 45 | €2,704 | €5,177 | +€2,473 | +91.5% |
| Taxes | 450/3 | €2,704 | €5,177 | +€2,473 | +91.5% |
| Other amounts payable | 47/48 | €32,132 | €30,554 | -€1,578 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,867 | €6,351 | +€1,484 | +30.5% |
| Other operating charges | 640/8 | €969 | €1,025 | +€56 | +5.8% |
| Gross operating margin | 9900 | -€4,680 | €1,402 | +€6,083 | |
| Operating profit (loss) | 9901 | -€10,517 | -€5,974 | +€4,542 | +43.2% |
| Financial income | 75/76B | €181 | €606 | +€424 | +234% |
| Recurring financial income | 75 | €181 | €606 | +€424 | +234% |
| Financial charges | 65/66B | €504 | €1,639 | +€1,135 | +225% |
| Recurring financial charges | 65 | €504 | €1,639 | +€1,135 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€10,839 | -€7,007 | +€3,832 | +35.4% |
| Income taxes | 67/77 | - | €127 | +€127 | |
| Profit (loss) for the period | 9904 | -€10,839 | -€7,134 | +€3,705 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,839 | -€7,134 | +€3,705 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.