FLUFFY 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.
FLUFFY DESIGN
Largest movements
- Receivables within one year +€19,493
up €19,493 (+142.5%), from €13,684 to €33,177
of which Trade receivables: +€24,174
- Cash -€14,266
down €14,266 (-45.9%), from €31,082 to €16,816
mainly Receivables within one year (-€19,493) and Investment in fixed assets (net) (-€10,407)
- Tangible fixed assets -€2,377
down €2,377 (-4.7%), from €50,071 to €47,695
of which Furniture and vehicles: -€11,743
- Reserves +€15,434
up €15,434 (+56.1%), from €27,508 to €42,942
of which Distributable reserves: +€15,434
- Trade debts -€6,008
down €6,008 (-57.2%), from €10,509 to €4,501
- Debts after one year -€5,138
down €5,138 (-25.9%), from €19,834 to €14,695
- Tax, wage and social debts -€1,812
down €1,812 (-90.9%), from €1,994 to €181
- Depreciation +€6,473
up €6,473 (+102.6%), from €6,311 to €12,784
- Gross operating margin +€3,218
up €3,218 (+9.5%), from €34,052 to €37,270
- Taxes -€984
down €984 (-11.7%), from €8,383 to €7,399
- Other operating charges -€794
down €794 (-52.5%), from €1,512 to €718
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 | €95,667 | €99,177 | +€3,510 | +3.7% |
| Fixed assets | 21/28 | €50,071 | €47,695 | -€2,377 | -4.7% |
| Tangible fixed assets | 22/27 | €50,071 | €47,695 | -€2,377 | -4.7% |
| Land and buildings | 22 | - | €9,366 | +€9,366 | |
| Furniture and vehicles | 24 | €50,071 | €38,329 | -€11,743 | -23.5% |
| Current assets | 29/58 | €45,595 | €51,482 | +€5,887 | +12.9% |
| Amounts receivable within one year | 40/41 | €13,684 | €33,177 | +€19,493 | +142.5% |
| Trade receivables | 40 | €7,265 | €31,438 | +€24,174 | +332.7% |
| Other amounts receivable | 41 | €6,419 | €1,738 | -€4,681 | -72.9% |
| Cash at bank and in hand | 54/58 | €31,082 | €16,816 | -€14,266 | -45.9% |
| Deferred charges and accrued income | 490/1 | €830 | €1,489 | +€660 | +79.5% |
| Total equity and liabilities | 10/49 | €95,667 | €99,177 | +€3,510 | +3.7% |
| Equity | 10/15 | €57,114 | €72,548 | +€15,434 | +27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,508 | €42,942 | +€15,434 | +56.1% |
| 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 | €25,648 | €41,082 | +€15,434 | +60.2% |
| Profit (loss) carried forward | 14 | €23,406 | €23,406 | = | 0.0% |
| Amounts payable | 17/49 | €38,553 | €26,629 | -€11,924 | -30.9% |
| Amounts payable after more than one year | 17 | €19,834 | €14,695 | -€5,138 | -25.9% |
| Financial debts | 170/4 | €19,834 | €14,695 | -€5,138 | -25.9% |
| Amounts payable within one year | 42/48 | €18,479 | €11,011 | -€7,468 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €4,947 | €5,138 | +€191 | +3.9% |
| Trade debts | 44 | €10,509 | €4,501 | -€6,008 | -57.2% |
| Suppliers | 440/4 | €10,509 | €4,501 | -€6,008 | -57.2% |
| Taxes, remuneration and social security | 45 | €1,994 | €181 | -€1,812 | -90.9% |
| Taxes | 450/3 | €1,994 | €181 | -€1,812 | -90.9% |
| Other amounts payable | 47/48 | €1,030 | €1,190 | +€160 | +15.6% |
| Accrued charges and deferred income | 492/3 | €240 | €923 | +€683 | +284.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,311 | €12,784 | +€6,473 | +102.6% |
| Other operating charges | 640/8 | €1,512 | €718 | -€794 | -52.5% |
| Gross operating margin | 9900 | €34,052 | €37,270 | +€3,218 | +9.5% |
| Operating profit (loss) | 9901 | €26,230 | €23,769 | -€2,461 | -9.4% |
| Financial income | 75/76B | €14 | €26 | +€11 | +81.1% |
| Recurring financial income | 75 | €14 | €26 | +€11 | +81.1% |
| Financial charges | 65/66B | €766 | €961 | +€195 | +25.5% |
| Recurring financial charges | 65 | €766 | €961 | +€195 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €25,478 | €22,833 | -€2,644 | -10.4% |
| Income taxes | 67/77 | €8,383 | €7,399 | -€984 | -11.7% |
| Profit (loss) for the period | 9904 | €17,095 | €15,434 | -€1,661 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,095 | €15,434 | -€1,661 | -9.7% |
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 6 October 2026 via checked.be.