ES 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.
ES Design
Largest movements
- Cash +€6,577
up €6,577 (+678%), from €970 to €7,547
mainly Net result for the year (+€6,416) and Tax, wage and social debts (+€1,822)
- Profit (loss) carried forward +€6,416
up €6,416 (+29.3%), from -€21,871 to -€15,455
- Tax, wage and social debts +€1,822
up €1,822 (+564%), from €323 to €2,146
of which Taxes: +€2,146
- Current portion of long-term debt -€1,786
down €1,786 (-100%), from €1,786 to €0
- Gross operating margin +€10,821
up €10,821, from -€4,234 to €6,587
- Other operating charges -€101
down €101 (-100%), from €101 to €0
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 | €12,208 | €18,629 | +€6,421 | +52.6% |
| Current assets | 29/58 | €12,208 | €18,629 | +€6,421 | +52.6% |
| Stocks and contracts in progress | 3 | €2,289 | €2,289 | = | 0.0% |
| Stocks | 30/36 | €2,289 | €2,289 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,950 | €8,793 | -€157 | -1.8% |
| Trade receivables | 40 | €1,240 | €2,493 | +€1,253 | +101% |
| Other amounts receivable | 41 | €7,710 | €6,300 | -€1,410 | -18.3% |
| Cash at bank and in hand | 54/58 | €970 | €7,547 | +€6,577 | +678% |
| Total equity and liabilities | 10/49 | €12,208 | €18,629 | +€6,421 | +52.6% |
| Equity | 10/15 | -€1,871 | €4,545 | +€6,416 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,871 | -€15,455 | +€6,416 | +29.3% |
| Amounts payable | 17/49 | €14,079 | €14,084 | +€4 | 0.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €14,074 | €14,084 | +€10 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €1,786 | €0 | -€1,786 | -100% |
| Trade debts | 44 | €7,213 | €7,186 | -€27 | -0.4% |
| Suppliers | 440/4 | €7,213 | €7,186 | -€27 | -0.4% |
| Taxes, remuneration and social security | 45 | €323 | €2,146 | +€1,822 | +564% |
| Taxes | 450/3 | €0 | €2,146 | +€2,146 | |
| Remuneration and social security | 454/9 | €323 | €0 | -€323 | -100% |
| Other amounts payable | 47/48 | €4,752 | €4,752 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €101 | €0 | -€101 | -100% |
| Gross operating margin | 9900 | -€4,234 | €6,587 | +€10,821 | |
| Operating profit (loss) | 9901 | -€4,335 | €6,587 | +€10,922 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €212 | €172 | -€40 | -18.8% |
| Recurring financial charges | 65 | €212 | €172 | -€40 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,546 | €6,416 | +€10,962 | |
| Profit (loss) for the period | 9904 | -€4,546 | €6,416 | +€10,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,546 | €6,416 | +€10,962 |
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 16 October 2026 via checked.be.