DP 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.
DP DESIGN
Largest movements
- Receivables within one year +€16,367
up €16,367 (+122.6%), from €13,353 to €29,720
of which Other amounts receivable: +€11,501
- Cash +€8,716
up €8,716 (+39.3%), from €22,202 to €30,919
mainly Net result for the year (+€31,571) and Depreciation (+€2,123)
- Tangible fixed assets +€6,794
up €6,794 (+302.5%), from €2,246 to €9,040
- Reserves +€31,571
up €31,571 (+110.4%), from €28,606 to €60,177
- Trade debts +€1,363
new in 2024: €1,363
- Tax, wage and social debts -€1,057
down €1,057 (-17.1%), from €6,196 to €5,139
of which Remuneration and social security: -€1,550
- Gross operating margin +€3,703
up €3,703 (+9.7%), from €38,062 to €41,764
- Depreciation +€1,461
up €1,461 (+220.9%), from €662 to €2,123
- Taxes -€540
down €540 (-6.6%), from €8,242 to €7,702
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,802 | €69,679 | +€31,878 | +84.3% |
| Fixed assets | 21/28 | €2,246 | €9,040 | +€6,794 | +302.5% |
| Tangible fixed assets | 22/27 | €2,246 | €9,040 | +€6,794 | +302.5% |
| Furniture and vehicles | 24 | €2,246 | €9,040 | +€6,794 | +302.5% |
| Current assets | 29/58 | €35,556 | €60,639 | +€25,083 | +70.5% |
| Amounts receivable within one year | 40/41 | €13,353 | €29,720 | +€16,367 | +122.6% |
| Trade receivables | 40 | €12,740 | €17,606 | +€4,866 | +38.2% |
| Other amounts receivable | 41 | €613 | €12,114 | +€11,501 | +1875.1% |
| Cash at bank and in hand | 54/58 | €22,202 | €30,919 | +€8,716 | +39.3% |
| Total equity and liabilities | 10/49 | €37,802 | €69,679 | +€31,878 | +84.3% |
| Equity | 10/15 | €31,606 | €63,177 | +€31,571 | +99.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,606 | €60,177 | +€31,571 | +110.4% |
| Distributable reserves | 133 | €28,606 | €60,177 | +€31,571 | +110.4% |
| Amounts payable | 17/49 | €6,196 | €6,503 | +€307 | +4.9% |
| Amounts payable within one year | 42/48 | €6,196 | €6,503 | +€307 | +4.9% |
| Trade debts | 44 | - | €1,363 | +€1,363 | |
| Suppliers | 440/4 | - | €1,363 | +€1,363 | |
| Taxes, remuneration and social security | 45 | €6,196 | €5,139 | -€1,057 | -17.1% |
| Taxes | 450/3 | €4,646 | €5,139 | +€493 | +10.6% |
| Remuneration and social security | 454/9 | €1,550 | - | -€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €2,123 | +€1,461 | +220.9% |
| Other operating charges | 640/8 | €551 | €392 | -€159 | -28.9% |
| Gross operating margin | 9900 | €38,062 | €41,764 | +€3,703 | +9.7% |
| Operating profit (loss) | 9901 | €36,849 | €39,250 | +€2,400 | +6.5% |
| Financial income | 75/76B | €203 | €343 | +€140 | +69.0% |
| Recurring financial income | 75 | €203 | €221 | +€18 | +8.8% |
| Non-recurring financial income | 76B | - | €122 | +€122 | |
| Financial charges | 65/66B | €204 | €319 | +€115 | +56.3% |
| Recurring financial charges | 65 | €204 | €78 | -€126 | -61.9% |
| Non-recurring financial charges | 66B | - | €241 | +€241 | |
| Profit (loss) for the period before taxes | 9903 | €36,848 | €39,273 | +€2,425 | +6.6% |
| Income taxes | 67/77 | €8,242 | €7,702 | -€540 | -6.6% |
| Profit (loss) for the period | 9904 | €28,606 | €31,571 | +€2,965 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,606 | €31,571 | +€2,965 | +10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.