FFFDESIGN: 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.
FFFDESIGN
Largest movements
- Intangible fixed assets +€12,934
new in 2025: €12,934
- Cash -€7,964
down €7,964 (-65.2%), from €12,211 to €4,247
mainly Investment in fixed assets (net) (-€18,176) and Debts after one year (-€6,319)
- Receivables within one year -€7,709
down €7,709 (-36.3%), from €21,258 to €13,549
of which Trade receivables: -€7,350
- Deferred charges and accrued income -€4,104
down €4,104 (-14.5%), from €28,213 to €24,108
- Tangible fixed assets +€1,833
up €1,833 (+10.4%), from €17,663 to €19,496
of which Plant, machinery and equipment: +€2,408
- Other debts +€8,528
up €8,528 (+57.2%), from €14,916 to €23,444
- Debts after one year -€6,319
down €6,319 (-100.0%), from €6,319 to €0
- Trade debts -€3,219
down €3,219 (-39.6%), from €8,134 to €4,915
- Profit (loss) carried forward -€2,831
down €2,831, from €576 to -€2,256
- Tax, wage and social debts -€1,350
down €1,350 (-16.5%), from €8,194 to €6,844
- Gross operating margin -€19,383
down €19,383 (-85.8%), from €22,579 to €3,196
- Taxes -€3,141
down €3,141 (-92.3%), from €3,404 to €264
- Other operating charges -€1,577
down €1,577 (-53.0%), from €2,973 to €1,396
- Financial charges -€778
down €778 (-44.8%), from €1,738 to €960
- Financial income -€498
down €498 (-99.9%), from €498 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.
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 | €79,345 | €74,335 | -€5,010 | -6.3% |
| Fixed assets | 21/28 | €17,663 | €32,430 | +€14,767 | +83.6% |
| Intangible fixed assets | 21 | - | €12,934 | +€12,934 | |
| Tangible fixed assets | 22/27 | €17,663 | €19,496 | +€1,833 | +10.4% |
| Plant, machinery and equipment | 23 | €3,220 | €5,629 | +€2,408 | +74.8% |
| Furniture and vehicles | 24 | €1,724 | €2,165 | +€441 | +25.6% |
| Other tangible fixed assets | 26 | €12,718 | €11,702 | -€1,016 | -8.0% |
| Current assets | 29/58 | €61,682 | €41,905 | -€19,777 | -32.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €21,258 | €13,549 | -€7,709 | -36.3% |
| Trade receivables | 40 | €18,663 | €11,313 | -€7,350 | -39.4% |
| Other amounts receivable | 41 | €2,596 | €2,236 | -€359 | -13.8% |
| Cash at bank and in hand | 54/58 | €12,211 | €4,247 | -€7,964 | -65.2% |
| Deferred charges and accrued income | 490/1 | €28,213 | €24,108 | -€4,104 | -14.5% |
| Total equity and liabilities | 10/49 | €79,345 | €74,335 | -€5,010 | -6.3% |
| Equity | 10/15 | €35,326 | €32,494 | -€2,831 | -8.0% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €12,250 | €12,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,250 | €12,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €576 | -€2,256 | -€2,831 | |
| Amounts payable | 17/49 | €44,020 | €41,841 | -€2,179 | -4.9% |
| Amounts payable after more than one year | 17 | €6,319 | €0 | -€6,319 | -100.0% |
| Financial debts | 170/4 | €6,319 | €0 | -€6,319 | -100.0% |
| Amounts payable within one year | 42/48 | €37,077 | €41,037 | +€3,960 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | €5,833 | +€0 | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,134 | €4,915 | -€3,219 | -39.6% |
| Suppliers | 440/4 | €8,134 | €4,915 | -€3,219 | -39.6% |
| Taxes, remuneration and social security | 45 | €8,194 | €6,844 | -€1,350 | -16.5% |
| Taxes | 450/3 | €8,194 | €6,844 | -€1,350 | -16.5% |
| Other amounts payable | 47/48 | €14,916 | €23,444 | +€8,528 | +57.2% |
| Accrued charges and deferred income | 492/3 | €623 | €804 | +€181 | +29.0% |
| Non-recurring operating income | 76A | €18,760 | €708 | -€18,052 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,244 | €3,409 | +€165 | +5.1% |
| Other operating charges | 640/8 | €2,973 | €1,396 | -€1,577 | -53.0% |
| Gross operating margin | 9900 | €22,579 | €3,196 | -€19,383 | -85.8% |
| Operating profit (loss) | 9901 | €16,363 | -€1,608 | -€17,971 | |
| Financial income | 75/76B | €498 | €0 | -€498 | -99.9% |
| Recurring financial income | 75 | €498 | €0 | -€498 | -99.9% |
| Financial charges | 65/66B | €1,738 | €960 | -€778 | -44.8% |
| Recurring financial charges | 65 | €1,738 | €960 | -€778 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €15,123 | -€2,568 | -€17,691 | |
| Income taxes | 67/77 | €3,404 | €264 | -€3,141 | -92.3% |
| Profit (loss) for the period | 9904 | €11,719 | -€2,831 | -€14,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,719 | -€2,831 | -€14,550 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.