ELECTRONIC DESIGN SUPPORT: 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.
ELECTRONIC DESIGN SUPPORT
Largest movements
- Receivables within one year +€32,137
up €32,137 (+259%), from €12,415 to €44,551
of which Trade receivables: +€36,111
- Cash +€9,720
up €9,720 (+561%), from €1,731 to €11,452
mainly Other debts (+€20,664) and Net result for the year (+€6,955)
- Deferred charges and accrued income -€6,638
down €6,638 (-29.0%), from €22,890 to €16,252
- Tangible fixed assets -€1,242
down €1,242 (-76.3%), from €1,628 to €386
of which Plant, machinery and equipment: -€891
- Other debts +€20,664
up €20,664 (+141%), from €14,693 to €35,357
- Profit (loss) carried forward +€6,955
up €6,955 (+10.1%), from -€69,074 to -€62,119
- Tax, wage and social debts +€6,897
up €6,897 (+349%), from €1,975 to €8,872
- Trade debts -€1,675
down €1,675 (-32.3%), from €5,187 to €3,512
- Gross operating margin +€73,648
up €73,648, from -€61,267 to €12,381
- Other operating charges -€757
down €757 (-45.6%), from €1,661 to €904
- Financial charges -€705
down €705 (-23.3%), from €3,028 to €2,323
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 | €40,060 | €73,638 | +€33,578 | +83.8% |
| Fixed assets | 21/28 | €3,025 | €1,383 | -€1,642 | -54.3% |
| Intangible fixed assets | 21 | €1,397 | €997 | -€400 | -28.6% |
| Tangible fixed assets | 22/27 | €1,628 | €386 | -€1,242 | -76.3% |
| Plant, machinery and equipment | 23 | €1,277 | €386 | -€891 | -69.8% |
| Furniture and vehicles | 24 | €351 | €0 | -€351 | -100% |
| Current assets | 29/58 | €37,036 | €72,255 | +€35,219 | +95.1% |
| Amounts receivable within one year | 40/41 | €12,415 | €44,551 | +€32,137 | +259% |
| Trade receivables | 40 | €7,237 | €43,348 | +€36,111 | +499% |
| Other amounts receivable | 41 | €5,178 | €1,203 | -€3,975 | -76.8% |
| Cash at bank and in hand | 54/58 | €1,731 | €11,452 | +€9,720 | +561% |
| Deferred charges and accrued income | 490/1 | €22,890 | €16,252 | -€6,638 | -29.0% |
| Total equity and liabilities | 10/49 | €40,060 | €73,638 | +€33,578 | +83.8% |
| Equity | 10/15 | €17,653 | €24,608 | +€6,955 | +39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,127 | €68,127 | = | 0.0% |
| Distributable reserves | 133 | €68,127 | €68,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,074 | -€62,119 | +€6,955 | +10.1% |
| Amounts payable | 17/49 | €22,408 | €49,030 | +€26,622 | +119% |
| Amounts payable within one year | 42/48 | €21,856 | €47,742 | +€25,886 | +118% |
| Trade debts | 44 | €5,187 | €3,512 | -€1,675 | -32.3% |
| Suppliers | 440/4 | €5,187 | €3,512 | -€1,675 | -32.3% |
| Taxes, remuneration and social security | 45 | €1,975 | €8,872 | +€6,897 | +349% |
| Taxes | 450/3 | €1,975 | €8,872 | +€6,897 | +349% |
| Other amounts payable | 47/48 | €14,693 | €35,357 | +€20,664 | +141% |
| Accrued charges and deferred income | 492/3 | €552 | €1,288 | +€736 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,101 | €1,642 | -€459 | -21.9% |
| Other operating charges | 640/8 | €1,661 | €904 | -€757 | -45.6% |
| Gross operating margin | 9900 | -€61,267 | €12,381 | +€73,648 | |
| Operating profit (loss) | 9901 | -€65,029 | €9,836 | +€74,865 | |
| Financial charges | 65/66B | €3,028 | €2,323 | -€705 | -23.3% |
| Recurring financial charges | 65 | €3,028 | €2,323 | -€705 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€68,057 | €7,513 | +€75,570 | |
| Income taxes | 67/77 | €1,017 | €557 | -€460 | -45.2% |
| Profit (loss) for the period | 9904 | -€69,074 | €6,955 | +€76,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,074 | €6,955 | +€76,030 |
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 14 October 2026 via checked.be.