Designation Studio: 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.
Designation Studio
Largest movements
- Receivables within one year +€13,731
up €13,731 (+137%), from €10,046 to €23,778
of which Other amounts receivable: +€14,306
- Stocks and contracts -€3,150
down €3,150 (-100%), from €3,150 to €0
of which Contracts in progress: -€3,150
- Deferred charges and accrued income +€2,196
new in 2025: €2,196
- Cash +€1,692
up €1,692 (+30.9%), from €5,481 to €7,173
mainly Accrued charges and deferred income (+€7,312) and Net result for the year (+€4,700)
- Financial fixed assets +€900
new in 2025: €900
- Accrued charges and deferred income +€7,312
new in 2025: €7,312
- Profit (loss) carried forward +€4,221
up €4,221, from -€4,221 to €0
- Advances received +€1,292
new in 2025: €1,292
- Trade debts +€1,215
up €1,215 (+71.8%), from €1,691 to €2,906
- Tax, wage and social debts +€851
up €851 (+70.5%), from €1,207 to €2,058
- Taxes +€1,523
new in 2025: €1,523
- Financial income +€348
new in 2025: €348
- Gross operating margin +€295
up €295 (+4.4%), from €6,683 to €6,978
- Other operating charges -€181
down €181 (-22.2%), from €817 to €635
- Financial charges +€120
up €120 (+34.5%), from €348 to €468
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 | €18,678 | €34,046 | +€15,369 | +82.3% |
| Fixed assets | 21/28 | - | €900 | +€900 | |
| Financial fixed assets | 28 | - | €900 | +€900 | |
| Current assets | 29/58 | €18,678 | €33,146 | +€14,469 | +77.5% |
| Stocks and contracts in progress | 3 | €3,150 | €0 | -€3,150 | -100% |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €3,150 | €0 | -€3,150 | -100% |
| Amounts receivable within one year | 40/41 | €10,046 | €23,778 | +€13,731 | +137% |
| Trade receivables | 40 | €10,046 | €9,472 | -€574 | -5.7% |
| Other amounts receivable | 41 | €0 | €14,306 | +€14,306 | |
| Cash at bank and in hand | 54/58 | €5,481 | €7,173 | +€1,692 | +30.9% |
| Deferred charges and accrued income | 490/1 | - | €2,196 | +€2,196 | |
| Total equity and liabilities | 10/49 | €18,678 | €34,046 | +€15,369 | +82.3% |
| Equity | 10/15 | €15,779 | €20,479 | +€4,700 | +29.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €479 | +€479 | |
| Distributable reserves | 133 | - | €479 | +€479 | |
| Profit (loss) carried forward | 14 | -€4,221 | €0 | +€4,221 | |
| Amounts payable | 17/49 | €2,899 | €13,568 | +€10,669 | +368% |
| Amounts payable within one year | 42/48 | €2,899 | €6,256 | +€3,357 | +116% |
| Trade debts | 44 | €1,691 | €2,906 | +€1,215 | +71.8% |
| Suppliers | 440/4 | €1,691 | €2,906 | +€1,215 | +71.8% |
| Advances received on contracts in progress | 46 | - | €1,292 | +€1,292 | |
| Taxes, remuneration and social security | 45 | €1,207 | €2,058 | +€851 | +70.5% |
| Taxes | 450/3 | €1,207 | €2,058 | +€851 | +70.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €7,312 | +€7,312 | |
| Other operating charges | 640/8 | €817 | €635 | -€181 | -22.2% |
| Gross operating margin | 9900 | €6,683 | €6,978 | +€295 | +4.4% |
| Operating profit (loss) | 9901 | €5,867 | €6,343 | +€476 | +8.1% |
| Financial income | 75/76B | - | €348 | +€348 | |
| Recurring financial income | 75 | - | €348 | +€348 | |
| Financial charges | 65/66B | €348 | €468 | +€120 | +34.5% |
| Recurring financial charges | 65 | €348 | €468 | +€120 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €5,519 | €6,222 | +€703 | +12.7% |
| Income taxes | 67/77 | - | €1,523 | +€1,523 | |
| Profit (loss) for the period | 9904 | €5,519 | €4,700 | -€819 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,519 | €4,700 | -€819 | -14.8% |
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 13 October 2026 via checked.be.