DESTROY YOUR DESIGN: 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.
DESTROY YOUR DESIGN
Largest movements
- Cash -€6,099
down €6,099 (-23.6%), from €25,843 to €19,745
mainly Net result for the year (-€9,635) and Investment in fixed assets (net) (-€4,905)
- Receivables within one year +€3,278
up €3,278 (+11.4%), from €28,847 to €32,126
of which Trade receivables: +€3,278
- Deferred charges and accrued income +€1,087
new in 2025: €1,087
- Profit (loss) carried forward -€9,635
down €9,635, from €9,538 to -€97
- Other debts +€7,978
up €7,978 (+63.5%), from €12,556 to €20,534
- Trade debts -€1,537
down €1,537 (-25.4%), from €6,040 to €4,503
- Tax, wage and social debts +€1,511
up €1,511 (+21.9%), from €6,907 to €8,418
- Gross operating margin -€16,400
down €16,400, from €12,851 to -€3,549
- Taxes -€3,090
down €3,090 (-92.7%), from €3,333 to €243
- Depreciation +€1,462
up €1,462 (+43.1%), from €3,393 to €4,855
- Other operating charges -€207
down €207 (-21.2%), from €977 to €770
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 | €66,144 | €64,461 | -€1,683 | -2.5% |
| Fixed assets | 21/28 | €11,453 | €11,504 | +€50 | +0.4% |
| Tangible fixed assets | 22/27 | €11,453 | €11,504 | +€50 | +0.4% |
| Land and buildings | 22 | €7,203 | €5,875 | -€1,328 | -18.4% |
| Plant, machinery and equipment | 23 | €1,041 | €545 | -€495 | -47.6% |
| Furniture and vehicles | 24 | €3,210 | €5,084 | +€1,874 | +58.4% |
| Current assets | 29/58 | €54,691 | €52,957 | -€1,734 | -3.2% |
| Amounts receivable within one year | 40/41 | €28,847 | €32,126 | +€3,278 | +11.4% |
| Trade receivables | 40 | €28,680 | €31,959 | +€3,278 | +11.4% |
| Other amounts receivable | 41 | €167 | €167 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,843 | €19,745 | -€6,099 | -23.6% |
| Deferred charges and accrued income | 490/1 | - | €1,087 | +€1,087 | |
| Total equity and liabilities | 10/49 | €66,144 | €64,461 | -€1,683 | -2.5% |
| Equity | 10/15 | €40,641 | €31,006 | -€9,635 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,503 | €12,503 | = | 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% |
| Distributable reserves | 133 | €10,643 | €10,643 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,538 | -€97 | -€9,635 | |
| Amounts payable | 17/49 | €25,503 | €33,455 | +€7,952 | +31.2% |
| Amounts payable within one year | 42/48 | €25,503 | €33,455 | +€7,952 | +31.2% |
| Trade debts | 44 | €6,040 | €4,503 | -€1,537 | -25.4% |
| Suppliers | 440/4 | €6,040 | €4,503 | -€1,537 | -25.4% |
| Taxes, remuneration and social security | 45 | €6,907 | €8,418 | +€1,511 | +21.9% |
| Taxes | 450/3 | €6,907 | €8,418 | +€1,511 | +21.9% |
| Other amounts payable | 47/48 | €12,556 | €20,534 | +€7,978 | +63.5% |
| Remuneration, social security and pensions | 62 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,393 | €4,855 | +€1,462 | +43.1% |
| Other operating charges | 640/8 | €977 | €770 | -€207 | -21.2% |
| Gross operating margin | 9900 | €12,851 | -€3,549 | -€16,400 | |
| Operating profit (loss) | 9901 | €8,481 | -€9,194 | -€17,675 | |
| Financial income | 75/76B | €1 | €1 | -€1 | -54.5% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -54.5% |
| Financial charges | 65/66B | €285 | €198 | -€87 | -30.5% |
| Recurring financial charges | 65 | €285 | €198 | -€87 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €8,198 | -€9,391 | -€17,589 | |
| Income taxes | 67/77 | €3,333 | €243 | -€3,090 | -92.7% |
| Profit (loss) for the period | 9904 | €4,865 | -€9,635 | -€14,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,865 | -€9,635 | -€14,500 |
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.