Diversity in 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.
Diversity in Design
Largest movements
- Stocks and contracts -€10,645
down €10,645 (-74.7%), from €14,245 to €3,600
- Tangible fixed assets -€8,660
down €8,660 (-70.2%), from €12,334 to €3,674
of which Other tangible fixed assets: -€8,046
- Cash +€2,626
up €2,626 (+973%), from €270 to €2,896
mainly Stocks and contracts (+€10,645) and Investment in fixed assets (net) (+€6,684)
- Receivables within one year -€2,027
down €2,027 (-12.7%), from €15,952 to €13,924
- Trade debts -€10,783
down €10,783 (-88.7%), from €12,157 to €1,374
- Profit (loss) carried forward -€7,279
down €7,279 (-12.8%), from -€56,830 to -€64,108
- Debts after one year +€2,048
up €2,048 (+3.6%), from €56,580 to €58,628
- Other debts -€1,973
down €1,973 (-11.3%), from €17,471 to €15,498
- Tax, wage and social debts -€972
down €972 (-32.2%), from €3,020 to €2,048
- Gross operating margin -€6,516
down €6,516, from €1,426 to -€5,091
- Depreciation -€1,996
down €1,996 (-50.3%), from €3,972 to €1,976
- Financial charges -€358
down €358 (-73.0%), from €490 to €132
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 | €43,052 | €24,094 | -€18,958 | -44.0% |
| Fixed assets | 21/28 | €12,334 | €3,674 | -€8,660 | -70.2% |
| Tangible fixed assets | 22/27 | €12,334 | €3,674 | -€8,660 | -70.2% |
| Plant, machinery and equipment | 23 | €3,970 | €2,648 | -€1,322 | -33.3% |
| Furniture and vehicles | 24 | €318 | €1,026 | +€708 | +223% |
| Other tangible fixed assets | 26 | €8,046 | - | -€8,046 | |
| Current assets | 29/58 | €30,718 | €20,420 | -€10,298 | -33.5% |
| Stocks and contracts in progress | 3 | €14,245 | €3,600 | -€10,645 | -74.7% |
| Stocks | 30/36 | €14,245 | €3,600 | -€10,645 | -74.7% |
| Amounts receivable within one year | 40/41 | €15,952 | €13,924 | -€2,027 | -12.7% |
| Trade receivables | 40 | €15,952 | €13,924 | -€2,027 | -12.7% |
| Cash at bank and in hand | 54/58 | €270 | €2,896 | +€2,626 | +973% |
| Deferred charges and accrued income | 490/1 | €252 | - | -€252 | |
| Total equity and liabilities | 10/49 | €43,052 | €24,094 | -€18,958 | -44.0% |
| Equity | 10/15 | -€46,175 | -€53,454 | -€7,279 | -15.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Capital | 10 | €6,300 | €6,300 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,300 | €12,300 | = | 0.0% |
| Reserves | 13 | €4,354 | €4,354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,494 | €2,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,830 | -€64,108 | -€7,279 | -12.8% |
| Amounts payable | 17/49 | €89,228 | €77,548 | -€11,680 | -13.1% |
| Amounts payable after more than one year | 17 | €56,580 | €58,628 | +€2,048 | +3.6% |
| Other amounts payable | 178/9 | €56,580 | €58,628 | +€2,048 | +3.6% |
| Amounts payable within one year | 42/48 | €32,648 | €18,920 | -€13,728 | -42.0% |
| Trade debts | 44 | €12,157 | €1,374 | -€10,783 | -88.7% |
| Suppliers | 440/4 | €12,157 | €1,374 | -€10,783 | -88.7% |
| Taxes, remuneration and social security | 45 | €3,020 | €2,048 | -€972 | -32.2% |
| Taxes | 450/3 | €3,020 | €2,048 | -€972 | -32.2% |
| Other amounts payable | 47/48 | €17,471 | €15,498 | -€1,973 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,972 | €1,976 | -€1,996 | -50.3% |
| Other operating charges | 640/8 | €80 | €80 | = | 0.0% |
| Non-recurring operating charges | 66A | €770 | - | -€770 | |
| Gross operating margin | 9900 | €1,426 | -€5,091 | -€6,516 | |
| Operating profit (loss) | 9901 | -€3,397 | -€7,146 | -€3,750 | -110% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €490 | €132 | -€358 | -73.0% |
| Recurring financial charges | 65 | €490 | €132 | -€358 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,851 | -€7,279 | -€3,427 | -89.0% |
| Profit (loss) for the period | 9904 | -€3,851 | -€7,279 | -€3,427 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,851 | -€7,279 | -€3,427 | -89.0% |
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 26 October 2026 via checked.be.