DESIGN4S: 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.
DESIGN4S
Largest movements
- Cash +€45,645
up €45,645 (+24.0%), from €189,947 to €235,591
mainly Net result for the year (+€69,426) and Current investments (+€24,200)
- Current investments -€24,200
down €24,200 (-12.7%), from €189,929 to €165,729
- Tangible fixed assets -€15,851
down €15,851 (-24.1%), from €65,774 to €49,924
of which Furniture and vehicles: -€14,528
- Other debts -€5,560
down €5,560 (-36.2%), from €15,345 to €9,785
- Tax, wage and social debts +€5,523
up €5,523 (+27.8%), from €19,888 to €25,412
of which Taxes: +€3,246
- Turnover -€175,590
no longer reported in 2025 (was €175,590)
- Purchases and services -€65,527
no longer reported in 2025 (was €65,527)
- Gross operating margin -€11,121
down €11,121 (-9.1%), from €122,883 to €111,762
- Taxes -€2,687
down €2,687 (-9.2%), from €29,328 to €26,641
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 | €482,896 | €486,752 | +€3,856 | +0.8% |
| Fixed assets | 21/28 | €65,774 | €49,924 | -€15,851 | -24.1% |
| Tangible fixed assets | 22/27 | €65,774 | €49,924 | -€15,851 | -24.1% |
| Land and buildings | 22 | €183 | €92 | -€92 | -50.0% |
| Plant, machinery and equipment | 23 | €5,429 | €4,198 | -€1,231 | -22.7% |
| Furniture and vehicles | 24 | €60,162 | €45,634 | -€14,528 | -24.1% |
| Current assets | 29/58 | €417,122 | €436,828 | +€19,706 | +4.7% |
| Amounts receivable within one year | 40/41 | €36,585 | €33,212 | -€3,373 | -9.2% |
| Trade receivables | 40 | €36,585 | €33,212 | -€3,373 | -9.2% |
| Current investments | 50/53 | €189,929 | €165,729 | -€24,200 | -12.7% |
| Cash at bank and in hand | 54/58 | €189,947 | €235,591 | +€45,645 | +24.0% |
| Deferred charges and accrued income | 490/1 | €661 | €2,296 | +€1,635 | +247% |
| Total equity and liabilities | 10/49 | €482,896 | €486,752 | +€3,856 | +0.8% |
| Equity | 10/15 | €445,146 | €446,498 | +€1,352 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €426,546 | €427,898 | +€1,352 | +0.3% |
| Distributable reserves | 133 | €426,546 | €427,898 | +€1,352 | +0.3% |
| Amounts payable | 17/49 | €37,750 | €40,254 | +€2,504 | +6.6% |
| Amounts payable within one year | 42/48 | €37,750 | €40,254 | +€2,504 | +6.6% |
| Trade debts | 44 | €2,517 | €5,057 | +€2,540 | +101% |
| Suppliers | 440/4 | €2,517 | €5,057 | +€2,540 | +101% |
| Taxes, remuneration and social security | 45 | €19,888 | €25,412 | +€5,523 | +27.8% |
| Taxes | 450/3 | €19,142 | €22,389 | +€3,246 | +17.0% |
| Remuneration and social security | 454/9 | €746 | €3,023 | +€2,277 | +305% |
| Other amounts payable | 47/48 | €15,345 | €9,785 | -€5,560 | -36.2% |
| Turnover | 70 | €175,590 | - | -€175,590 | |
| Non-recurring operating income | 76A | €9,729 | - | -€9,729 | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,527 | - | -€65,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,184 | €17,807 | +€623 | +3.6% |
| Other operating charges | 640/8 | €751 | €651 | -€100 | -13.4% |
| Gross operating margin | 9900 | €122,883 | €111,762 | -€11,121 | -9.1% |
| Operating profit (loss) | 9901 | €104,949 | €93,304 | -€11,644 | -11.1% |
| Financial income | 75/76B | €2,177 | €2,933 | +€756 | +34.7% |
| Recurring financial income | 75 | €2,177 | €2,933 | +€756 | +34.7% |
| Financial charges | 65/66B | €304 | €170 | -€133 | -43.9% |
| Recurring financial charges | 65 | €304 | €170 | -€133 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €106,822 | €96,067 | -€10,755 | -10.1% |
| Income taxes | 67/77 | €29,328 | €26,641 | -€2,687 | -9.2% |
| Profit (loss) for the period | 9904 | €77,494 | €69,426 | -€8,068 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,494 | €69,426 | -€8,068 | -10.4% |
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 22 October 2026 via checked.be.