Designmanagement: 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.
Designmanagement
Largest movements
- Cash +€55,870
up €55,870 (+97.6%), from €57,245 to €113,115
mainly Net result for the year (+€37,858) and Receivables within one year (+€23,338)
- Receivables within one year -€23,338
down €23,338 (-26.3%), from €88,905 to €65,567
of which Trade receivables: -€24,443
- Current investments -€23,090
down €23,090 (-25.2%), from €91,748 to €68,658
- Receivables after one year +€9,000
new in 2025: €9,000
- Tangible fixed assets +€8,127
up €8,127 (+3,825%), from €212 to €8,340
of which Furniture and vehicles: +€8,273
- Reserves +€37,858
up €37,858 (+17.0%), from €222,152 to €260,010
of which Distributable reserves: +€37,858
- Tax, wage and social debts -€14,344
down €14,344 (-86.6%), from €16,559 to €2,215
- Trade debts +€4,636
up €4,636 (+301%), from €1,539 to €6,175
- Financial income -€34,170
down €34,170 (-95.1%), from €35,933 to €1,763
- Gross operating margin -€18,007
down €18,007 (-23.0%), from €78,188 to €60,181
- Taxes -€10,831
down €10,831 (-36.2%), from €29,932 to €19,101
- Financial charges +€1,333
up €1,333 (+136%), from €982 to €2,315
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 | €289,523 | €316,190 | +€26,666 | +9.2% |
| Fixed assets | 21/28 | €50,212 | €58,340 | +€8,127 | +16.2% |
| Tangible fixed assets | 22/27 | €212 | €8,340 | +€8,127 | +3,825% |
| Furniture and vehicles | 24 | €0 | €8,273 | +€8,273 | |
| Other tangible fixed assets | 26 | €212 | €67 | -€145 | -68.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €239,311 | €257,850 | +€18,539 | +7.7% |
| Amounts receivable after more than one year | 29 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 291 | - | €9,000 | +€9,000 | |
| Amounts receivable within one year | 40/41 | €88,905 | €65,567 | -€23,338 | -26.3% |
| Trade receivables | 40 | €88,739 | €64,296 | -€24,443 | -27.5% |
| Other amounts receivable | 41 | €166 | €1,271 | +€1,105 | +666% |
| Current investments | 50/53 | €91,748 | €68,658 | -€23,090 | -25.2% |
| Cash at bank and in hand | 54/58 | €57,245 | €113,115 | +€55,870 | +97.6% |
| Deferred charges and accrued income | 490/1 | €1,413 | €1,510 | +€98 | +6.9% |
| Total equity and liabilities | 10/49 | €289,523 | €316,190 | +€26,666 | +9.2% |
| Equity | 10/15 | €243,382 | €281,240 | +€37,858 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €222,152 | €260,010 | +€37,858 | +17.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €222,152 | €260,010 | +€37,858 | +17.0% |
| Profit (loss) carried forward | 14 | €8,830 | €8,830 | = | 0.0% |
| Amounts payable | 17/49 | €46,142 | €34,950 | -€11,191 | -24.3% |
| Amounts payable within one year | 42/48 | €46,142 | €34,950 | -€11,191 | -24.3% |
| Trade debts | 44 | €1,539 | €6,175 | +€4,636 | +301% |
| Suppliers | 440/4 | €1,539 | €6,175 | +€4,636 | +301% |
| Taxes, remuneration and social security | 45 | €16,559 | €2,215 | -€14,344 | -86.6% |
| Taxes | 450/3 | €16,559 | €2,215 | -€14,344 | -86.6% |
| Other amounts payable | 47/48 | €28,044 | €26,560 | -€1,484 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €1,168 | +€245 | +26.5% |
| Other operating charges | 640/8 | €1,556 | €1,502 | -€54 | -3.5% |
| Gross operating margin | 9900 | €78,188 | €60,181 | -€18,007 | -23.0% |
| Operating profit (loss) | 9901 | €75,708 | €57,510 | -€18,198 | -24.0% |
| Financial income | 75/76B | €35,933 | €1,763 | -€34,170 | -95.1% |
| Recurring financial income | 75 | €35,933 | €1,763 | -€34,170 | -95.1% |
| Financial charges | 65/66B | €982 | €2,315 | +€1,333 | +136% |
| Recurring financial charges | 65 | €982 | €2,315 | +€1,333 | +136% |
| Profit (loss) for the period before taxes | 9903 | €110,659 | €56,958 | -€53,701 | -48.5% |
| Income taxes | 67/77 | €29,932 | €19,101 | -€10,831 | -36.2% |
| Profit (loss) for the period | 9904 | €80,727 | €37,858 | -€42,870 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,727 | €37,858 | -€42,870 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.