DesignFredDéco: 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.
DesignFredDéco
Largest movements
- Cash +€71,238
up €71,238 (+94.1%), from €75,669 to €146,907
mainly Accrued charges and deferred income (+€43,328) and Net result for the year (+€27,688)
- Tangible fixed assets -€15,748
down €15,748 (-64.5%), from €24,429 to €8,681
of which Furniture and vehicles: -€13,374
- Deferred charges and accrued income -€2,513
down €2,513 (-56.7%), from €4,428 to €1,915
- Receivables within one year -€2,191
down €2,191 (-9.8%), from €22,263 to €20,072
of which Trade receivables: -€7,752
- Accrued charges and deferred income +€43,328
new in 2025: €43,328
- Reserves +€20,000
up €20,000 (+71.8%), from €27,860 to €47,860
of which Distributable reserves: +€20,000
- Trade debts -€13,594
down €13,594 (-53.1%), from €25,622 to €12,028
- Profit (loss) carried forward +€7,688
up €7,688 (+18.6%), from €41,329 to €49,017
- Tax, wage and social debts -€5,718
down €5,718 (-22.5%), from €25,463 to €19,745
of which Taxes: -€4,218
- Gross operating margin +€22,904
up €22,904 (+88.4%), from €25,896 to €48,800
- Taxes +€9,768
up €9,768 (+195.8%), from €4,989 to €14,757
- Depreciation -€2,472
down €2,472 (-36.1%), from €6,853 to €4,381
- Financial income +€675
up €675 (+800.2%), from €84 to €760
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 | €132,763 | €180,978 | +€48,215 | +36.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €25,969 | €8,811 | -€17,158 | -66.1% |
| Tangible fixed assets | 22/27 | €24,429 | €8,681 | -€15,748 | -64.5% |
| Land and buildings | 22 | €5,759 | €3,814 | -€1,945 | -33.8% |
| Plant, machinery and equipment | 23 | €1,466 | €1,037 | -€429 | -29.3% |
| Furniture and vehicles | 24 | €17,204 | €3,830 | -€13,374 | -77.7% |
| Financial fixed assets | 28 | €1,540 | €130 | -€1,410 | -91.6% |
| Current assets | 29/58 | €106,794 | €172,167 | +€65,374 | +61.2% |
| Stocks and contracts in progress | 3 | €4,434 | €3,273 | -€1,161 | -26.2% |
| Stocks | 30/36 | €4,434 | €3,273 | -€1,161 | -26.2% |
| Amounts receivable within one year | 40/41 | €22,263 | €20,072 | -€2,191 | -9.8% |
| Trade receivables | 40 | €15,765 | €8,013 | -€7,752 | -49.2% |
| Other amounts receivable | 41 | €6,497 | €12,059 | +€5,561 | +85.6% |
| Cash at bank and in hand | 54/58 | €75,669 | €146,907 | +€71,238 | +94.1% |
| Deferred charges and accrued income | 490/1 | €4,428 | €1,915 | -€2,513 | -56.7% |
| Total equity and liabilities | 10/49 | €132,763 | €180,978 | +€48,215 | +36.3% |
| Equity | 10/15 | €78,189 | €105,877 | +€27,688 | +35.4% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €27,860 | €47,860 | +€20,000 | +71.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €46,000 | +€20,000 | +76.9% |
| Profit (loss) carried forward | 14 | €41,329 | €49,017 | +€7,688 | +18.6% |
| Amounts payable | 17/49 | €54,574 | €75,101 | +€20,527 | +37.6% |
| Amounts payable within one year | 42/48 | €54,574 | €31,773 | -€22,801 | -41.8% |
| Trade debts | 44 | €25,622 | €12,028 | -€13,594 | -53.1% |
| Suppliers | 440/4 | €25,622 | €12,028 | -€13,594 | -53.1% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €25,463 | €19,745 | -€5,718 | -22.5% |
| Taxes | 450/3 | €23,963 | €19,745 | -€4,218 | -17.6% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,489 | - | -€2,489 | |
| Accrued charges and deferred income | 492/3 | - | €43,328 | +€43,328 | |
| Remuneration, social security and pensions | 62 | €1,462 | €1,325 | -€137 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,853 | €4,381 | -€2,472 | -36.1% |
| Other operating charges | 640/8 | €606 | €905 | +€299 | +49.3% |
| Gross operating margin | 9900 | €25,896 | €48,800 | +€22,904 | +88.4% |
| Operating profit (loss) | 9901 | €16,976 | €42,189 | +€25,214 | +148.5% |
| Financial income | 75/76B | €84 | €760 | +€675 | +800.2% |
| Recurring financial income | 75 | €84 | €760 | +€675 | +800.2% |
| Financial charges | 65/66B | €416 | €505 | +€89 | +21.4% |
| Recurring financial charges | 65 | €416 | €505 | +€89 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €16,644 | €42,445 | +€25,800 | +155.0% |
| Income taxes | 67/77 | €4,989 | €14,757 | +€9,768 | +195.8% |
| Profit (loss) for the period | 9904 | €11,656 | €27,688 | +€16,032 | +137.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,656 | €27,688 | +€16,032 | +137.5% |
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 11 October 2026 via checked.be.