DESIGN YANNICK: 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 YANNICK
Largest movements
- Current investments -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Tangible fixed assets -€47,453
down €47,453 (-5.4%), from €870,761 to €823,308
of which Land and buildings: -€26,697
- Cash +€24,891
up €24,891 (+8.5%), from €292,621 to €317,512
mainly Current investments (+€50,000) and Depreciation (+€49,050)
- Debts after one year -€30,712
down €30,712 (-7.6%), from €404,478 to €373,766
- Purchases and services -€194,984
down €194,984 (-38.1%), from €512,418 to €317,435
- Staff costs -€30,741
down €30,741 (-15.2%), from €201,860 to €171,119
- Gross operating margin +€24,456
up €24,456 (+11.5%), from €212,511 to €236,967
- Depreciation -€20,623
down €20,623 (-29.6%), from €69,673 to €49,050
- Other operating charges +€11,861
up €11,861 (+515.4%), from €2,301 to €14,162
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
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 | €1,532,372 | €1,489,733 | -€42,639 | -2.8% |
| Fixed assets | 21/28 | €870,761 | €823,308 | -€47,453 | -5.4% |
| Tangible fixed assets | 22/27 | €870,761 | €823,308 | -€47,453 | -5.4% |
| Land and buildings | 22 | €845,148 | €818,451 | -€26,697 | -3.2% |
| Plant, machinery and equipment | 23 | €6,078 | €4,857 | -€1,221 | -20.1% |
| Furniture and vehicles | 24 | €19,535 | - | -€19,535 | |
| Current assets | 29/58 | €661,611 | €666,425 | +€4,813 | +0.7% |
| Stocks and contracts in progress | 3 | €24,259 | €33,533 | +€9,274 | +38.2% |
| Stocks | 30/36 | €24,259 | €33,533 | +€9,274 | +38.2% |
| Amounts receivable within one year | 40/41 | €144,402 | €157,073 | +€12,671 | +8.8% |
| Other amounts receivable | 41 | €144,402 | €157,073 | +€12,671 | +8.8% |
| Current investments | 50/53 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €292,621 | €317,512 | +€24,891 | +8.5% |
| Deferred charges and accrued income | 490/1 | €330 | €8,307 | +€7,978 | +2419.9% |
| Total equity and liabilities | 10/49 | €1,532,372 | €1,489,733 | -€42,639 | -2.8% |
| Equity | 10/15 | €1,055,009 | €1,060,254 | +€5,246 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,094,321 | €1,099,567 | +€5,246 | +0.5% |
| Distributable reserves | 133 | €1,094,321 | €1,099,567 | +€5,246 | +0.5% |
| Profit (loss) carried forward | 14 | -€57,913 | -€57,913 | = | 0.0% |
| Amounts payable | 17/49 | €477,363 | €429,478 | -€47,885 | -10.0% |
| Amounts payable after more than one year | 17 | €404,478 | €373,766 | -€30,712 | -7.6% |
| Financial debts | 170/4 | €404,478 | €373,766 | -€30,712 | -7.6% |
| Amounts payable within one year | 42/48 | €72,886 | €55,713 | -€17,173 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €38,181 | €30,712 | -€7,468 | -19.6% |
| Trade debts | 44 | €6,583 | €8,996 | +€2,413 | +36.7% |
| Suppliers | 440/4 | €6,583 | €8,996 | +€2,413 | +36.7% |
| Taxes, remuneration and social security | 45 | €28,122 | €16,005 | -€12,118 | -43.1% |
| Taxes | 450/3 | €12,111 | €2,227 | -€9,884 | -81.6% |
| Remuneration and social security | 454/9 | €16,012 | €13,778 | -€2,234 | -14.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €512,418 | €317,435 | -€194,984 | -38.1% |
| Remuneration, social security and pensions | 62 | €201,860 | €171,119 | -€30,741 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,673 | €49,050 | -€20,623 | -29.6% |
| Other operating charges | 640/8 | €2,301 | €14,162 | +€11,861 | +515.4% |
| Gross operating margin | 9900 | €212,511 | €236,967 | +€24,456 | +11.5% |
| Operating profit (loss) | 9901 | -€61,323 | €2,635 | +€63,959 | |
| Financial income | 75/76B | €15,362 | €13,093 | -€2,270 | -14.8% |
| Recurring financial income | 75 | €15,362 | €13,093 | -€2,270 | -14.8% |
| Financial charges | 65/66B | €11,952 | €9,417 | -€2,534 | -21.2% |
| Recurring financial charges | 65 | €11,952 | €9,417 | -€2,534 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,913 | €6,310 | +€64,223 | |
| Income taxes | 67/77 | - | €1,065 | +€1,065 | |
| Profit (loss) for the period | 9904 | -€57,913 | €5,246 | +€63,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,913 | €5,246 | +€63,158 |
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 12 October 2026 via checked.be.