DUE DESIGN: what changed
Two fiscal 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.
DUE DESIGN
Largest movements
- Receivables within one year -€5,403
down €5,403 (-6.6%), from €81,962 to €76,559
of which Other amounts receivable: -€12,906
- Cash +€2,368
up €2,368 (+4.3%), from €55,398 to €57,766
mainly Trade debts (+€7,489) and Receivables within one year (+€5,403)
- Profit (loss) carried forward -€13,721
down €13,721 (-14.2%), from €96,916 to €83,195
- Trade debts +€7,489
up €7,489 (+696.9%), from €1,075 to €8,563
- Other debts +€2,415
up €2,415 (+23.1%), from €10,455 to €12,871
- Gross operating margin +€4,173
up €4,173 (+26.2%), from -€15,914 to -€11,741
- Financial charges -€2,436
down €2,436 (-81.2%), from €3,001 to €564
of which Non-recurring financial charges: -€2,380
- Other operating charges +€810
up €810 (+209.2%), from €387 to €1,198
- Staff costs -€741
new in 2025: -€741
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 | €139,108 | €135,089 | -€4,019 | -2.9% |
| Fixed assets | 21/28 | €1,674 | €690 | -€984 | -58.8% |
| Tangible fixed assets | 22/27 | €1,674 | €690 | -€984 | -58.8% |
| Furniture and vehicles | 24 | €1,674 | €690 | -€984 | -58.8% |
| Current assets | 29/58 | €137,435 | €134,399 | -€3,035 | -2.2% |
| Amounts receivable within one year | 40/41 | €81,962 | €76,559 | -€5,403 | -6.6% |
| Trade receivables | 40 | €3,200 | €10,704 | +€7,504 | +234.5% |
| Other amounts receivable | 41 | €78,762 | €65,856 | -€12,906 | -16.4% |
| Cash at bank and in hand | 54/58 | €55,398 | €57,766 | +€2,368 | +4.3% |
| Deferred charges and accrued income | 490/1 | €74 | €74 | = | 0.0% |
| Total equity and liabilities | 10/49 | €139,108 | €135,089 | -€4,019 | -2.9% |
| Equity | 10/15 | €127,376 | €113,655 | -€13,721 | -10.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,916 | €83,195 | -€13,721 | -14.2% |
| Amounts payable | 17/49 | €11,732 | €21,434 | +€9,702 | +82.7% |
| Amounts payable within one year | 42/48 | €11,732 | €21,434 | +€9,702 | +82.7% |
| Trade debts | 44 | €1,075 | €8,563 | +€7,489 | +696.9% |
| Suppliers | 440/4 | €1,075 | €8,563 | +€7,489 | +696.9% |
| Taxes, remuneration and social security | 45 | €202 | - | -€202 | |
| Taxes | 450/3 | €202 | - | -€202 | |
| Other amounts payable | 47/48 | €10,455 | €12,871 | +€2,415 | +23.1% |
| Remuneration, social security and pensions | 62 | - | -€741 | -€741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €984 | -€154 | -13.6% |
| Other operating charges | 640/8 | €387 | €1,198 | +€810 | +209.2% |
| Gross operating margin | 9900 | -€15,914 | -€11,741 | +€4,173 | +26.2% |
| Operating profit (loss) | 9901 | -€17,439 | -€13,182 | +€4,257 | +24.4% |
| Financial income | 75/76B | €38 | €26 | -€12 | -32.4% |
| Recurring financial income | 75 | €38 | €26 | -€12 | -32.4% |
| Financial charges | 65/66B | €3,001 | €564 | -€2,436 | -81.2% |
| Recurring financial charges | 65 | €621 | €564 | -€57 | -9.1% |
| Non-recurring financial charges | 66B | €2,380 | - | -€2,380 | |
| Profit (loss) for the period before taxes | 9903 | -€20,402 | -€13,721 | +€6,681 | +32.7% |
| Profit (loss) for the period | 9904 | -€20,402 | -€13,721 | +€6,681 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,402 | -€13,721 | +€6,681 | +32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.