ECO-DESIGN PROJECTS: 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.
ECO-DESIGN PROJECTS
Largest movements
- Cash -€26,492
down €26,492 (-21.5%), from €123,110 to €96,618
mainly Contributions, distributions and other (-€19,453) and Investment in fixed assets (net) (-€16,312)
- Tangible fixed assets +€5,821
up €5,821 (+4.8%), from €122,194 to €128,015
of which Other tangible fixed assets: +€5,296
- Reserves -€31,882
down €31,882 (-5.7%), from €555,161 to €523,279
of which Distributable reserves: -€31,882
- Financial income -€1,865
down €1,865 (-53.9%), from €3,462 to €1,597
- Depreciation +€1,601
up €1,601 (+18.0%), from €8,891 to €10,492
- Other operating charges -€206
down €206 (-10.6%), from €1,941 to €1,736
- Financial charges +€156
up €156 (+5.1%), from €3,053 to €3,209
- Gross operating margin -€48
down €48 (-2.0%), from €2,387 to €2,339
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 | €567,117 | €544,901 | -€22,216 | -3.9% |
| Fixed assets | 21/28 | €122,194 | €128,015 | +€5,821 | +4.8% |
| Tangible fixed assets | 22/27 | €122,194 | €128,015 | +€5,821 | +4.8% |
| Plant, machinery and equipment | 23 | €1,407 | €1,931 | +€525 | +37.3% |
| Other tangible fixed assets | 26 | €120,787 | €126,083 | +€5,296 | +4.4% |
| Current assets | 29/58 | €444,923 | €416,886 | -€28,037 | -6.3% |
| Amounts receivable after more than one year | 29 | €7,400 | €7,400 | = | 0.0% |
| Other amounts receivable | 291 | €7,400 | €7,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,928 | €64,009 | +€81 | +0.1% |
| Trade receivables | 40 | €39,634 | €57,811 | +€18,178 | +45.9% |
| Other amounts receivable | 41 | €24,294 | €6,198 | -€18,096 | -74.5% |
| Current investments | 50/53 | €245,923 | €246,368 | +€445 | +0.2% |
| Cash at bank and in hand | 54/58 | €123,110 | €96,618 | -€26,492 | -21.5% |
| Deferred charges and accrued income | 490/1 | €4,562 | €2,491 | -€2,071 | -45.4% |
| Total equity and liabilities | 10/49 | €567,117 | €544,901 | -€22,216 | -3.9% |
| Equity | 10/15 | €561,361 | €529,479 | -€31,882 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €555,161 | €523,279 | -€31,882 | -5.7% |
| 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 | €553,301 | €521,419 | -€31,882 | -5.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,756 | €15,421 | +€9,665 | +168% |
| Amounts payable within one year | 42/48 | €5,756 | €15,421 | +€9,665 | +168% |
| Current portion of amounts payable after more than one year | 42 | €967 | €0 | -€967 | -100% |
| Trade debts | 44 | €3,340 | €6,054 | +€2,714 | +81.3% |
| Suppliers | 440/4 | €3,340 | €6,054 | +€2,714 | +81.3% |
| Taxes, remuneration and social security | 45 | €1,449 | €4,089 | +€2,639 | +182% |
| Taxes | 450/3 | €1,449 | €4,089 | +€2,639 | +182% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €5,279 | +€5,279 | |
| Non-recurring operating income | 76A | €8,433 | €0 | -€8,433 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,891 | €10,492 | +€1,601 | +18.0% |
| Other operating charges | 640/8 | €1,941 | €1,736 | -€206 | -10.6% |
| Non-recurring operating charges | 66A | - | €671 | +€671 | |
| Gross operating margin | 9900 | €2,387 | €2,339 | -€48 | -2.0% |
| Operating profit (loss) | 9901 | -€8,445 | -€10,559 | -€2,114 | -25.0% |
| Financial income | 75/76B | €3,462 | €1,597 | -€1,865 | -53.9% |
| Recurring financial income | 75 | €3,462 | €1,597 | -€1,865 | -53.9% |
| Financial charges | 65/66B | €3,053 | €3,209 | +€156 | +5.1% |
| Recurring financial charges | 65 | €3,053 | €3,209 | +€156 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,036 | -€12,171 | -€4,135 | -51.5% |
| Income taxes | 67/77 | €286 | €258 | -€28 | -9.7% |
| Profit (loss) for the period | 9904 | -€8,321 | -€12,429 | -€4,107 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,321 | -€12,429 | -€4,107 | -49.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.