DesignConsulting: 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.
DesignConsulting
Largest movements
- Tangible fixed assets -€224,200
down €224,200 (-97.4%), from €230,127 to €5,928
of which Land and buildings: -€216,390
- Cash +€52,251
up €52,251 (+522%), from €10,011 to €62,262
mainly Investment in fixed assets (net) (+€216,390) and Net result for the year (+€23,909)
- Receivables within one year -€9,392
down €9,392 (-43.2%), from €21,750 to €12,358
of which Other amounts receivable: -€16,262
- Stocks and contracts -€4,463
down €4,463 (-60.0%), from €7,436 to €2,972
- Other debts -€182,320
down €182,320 (-81.8%), from €222,935 to €40,615
- Trade debts -€9,223
no longer reported in 2025 (was €9,223)
- Tax, wage and social debts +€8,463
up €8,463 (+148%), from €5,731 to €14,194
- Debts after one year -€2,806
down €2,806 (-23.7%), from €11,839 to €9,033
- Gross operating margin +€19,223
up €19,223 (+80.2%), from €23,964 to €43,187
- Taxes +€8,873
up €8,873 (+6,981%), from €127 to €9,000
- Depreciation -€8,372
down €8,372 (-51.7%), from €16,181 to €7,809
- Staff costs -€4,032
no longer reported in 2025 (was €4,032)
- Other operating charges -€1,128
down €1,128 (-38.2%), from €2,949 to €1,821
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 | €273,042 | €87,108 | -€185,935 | -68.1% |
| Fixed assets | 21/28 | €230,127 | €5,928 | -€224,200 | -97.4% |
| Tangible fixed assets | 22/27 | €230,127 | €5,928 | -€224,200 | -97.4% |
| Land and buildings | 22 | €216,390 | - | -€216,390 | |
| Furniture and vehicles | 24 | €97 | - | -€97 | |
| Leasing and similar rights | 25 | €13,640 | €5,928 | -€7,712 | -56.5% |
| Current assets | 29/58 | €42,915 | €81,180 | +€38,265 | +89.2% |
| Stocks and contracts in progress | 3 | €7,436 | €2,972 | -€4,463 | -60.0% |
| Stocks | 30/36 | €7,436 | €2,972 | -€4,463 | -60.0% |
| Amounts receivable within one year | 40/41 | €21,750 | €12,358 | -€9,392 | -43.2% |
| Trade receivables | 40 | - | €6,870 | +€6,870 | |
| Other amounts receivable | 41 | €21,750 | €5,488 | -€16,262 | -74.8% |
| Cash at bank and in hand | 54/58 | €10,011 | €62,262 | +€52,251 | +522% |
| Deferred charges and accrued income | 490/1 | €3,718 | €3,588 | -€130 | -3.5% |
| Total equity and liabilities | 10/49 | €273,042 | €87,108 | -€185,935 | -68.1% |
| Equity | 10/15 | €20,586 | €20,460 | -€126 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | - | -€126 | |
| Amounts payable | 17/49 | €252,456 | €66,648 | -€185,808 | -73.6% |
| Amounts payable after more than one year | 17 | €11,839 | €9,033 | -€2,806 | -23.7% |
| Financial debts | 170/4 | €11,839 | €9,033 | -€2,806 | -23.7% |
| Amounts payable within one year | 42/48 | €240,617 | €57,615 | -€183,002 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €2,728 | €2,806 | +€78 | +2.9% |
| Trade debts | 44 | €9,223 | - | -€9,223 | |
| Suppliers | 440/4 | €9,223 | - | -€9,223 | |
| Taxes, remuneration and social security | 45 | €5,731 | €14,194 | +€8,463 | +148% |
| Taxes | 450/3 | €5,731 | €14,194 | +€8,463 | +148% |
| Other amounts payable | 47/48 | €222,935 | €40,615 | -€182,320 | -81.8% |
| Remuneration, social security and pensions | 62 | €4,032 | - | -€4,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,181 | €7,809 | -€8,372 | -51.7% |
| Other operating charges | 640/8 | €2,949 | €1,821 | -€1,128 | -38.2% |
| Gross operating margin | 9900 | €23,964 | €43,187 | +€19,223 | +80.2% |
| Operating profit (loss) | 9901 | €802 | €33,557 | +€32,755 | +4,085% |
| Financial income | 75/76B | €23 | €55 | +€32 | +141% |
| Recurring financial income | 75 | €23 | €55 | +€32 | +141% |
| Financial charges | 65/66B | €571 | €702 | +€132 | +23.1% |
| Recurring financial charges | 65 | €571 | €702 | +€132 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €254 | €32,909 | +€32,655 | +12,877% |
| Income taxes | 67/77 | €127 | €9,000 | +€8,873 | +6,981% |
| Profit (loss) for the period | 9904 | €126 | €23,909 | +€23,782 | +18,802% |
| Profit (loss) for the period to be appropriated | 9905 | €126 | €23,909 | +€23,782 | +18,802% |
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 19 October 2026 via checked.be.