FORMA DESIGN STUDIO: 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.
FORMA DESIGN STUDIO
Largest movements
- Receivables within one year +€1,476
new in 2025: €1,476
- Cash +€1,185
up €1,185 (+60.1%), from €1,974 to €3,159
mainly Tax, wage and social debts (+€3,579) and Depreciation (+€2,160)
- Tax, wage and social debts +€3,579
up €3,579 (+28.2%), from €12,678 to €16,257
- Profit (loss) carried forward -€2,330
down €2,330 (-17.8%), from -€13,116 to -€15,446
- Trade debts +€1,615
up €1,615 (+99.7%), from €1,620 to €3,235
- Other debts -€149
no longer reported in 2025 (was €149)
- Gross operating margin -€4,258
down €4,258 (-87.7%), from €4,854 to €596
- Taxes -€1,187
down €1,187 (-87.1%), from €1,363 to €176
- Financial charges -€814
down €814 (-58.0%), from €1,404 to €590
- Depreciation +€221
up €221 (+11.4%), from €1,940 to €2,160
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 | €9,391 | €12,108 | +€2,717 | +28.9% |
| Fixed assets | 21/28 | €3,072 | €3,128 | +€56 | +1.8% |
| Tangible fixed assets | 22/27 | €3,072 | €3,128 | +€56 | +1.8% |
| Furniture and vehicles | 24 | €3,072 | €3,128 | +€56 | +1.8% |
| Current assets | 29/58 | €6,319 | €8,980 | +€2,661 | +42.1% |
| Amounts receivable within one year | 40/41 | - | €1,476 | +€1,476 | |
| Other amounts receivable | 41 | - | €1,476 | +€1,476 | |
| Current investments | 50/53 | €4,345 | €4,345 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,974 | €3,159 | +€1,185 | +60.1% |
| Total equity and liabilities | 10/49 | €9,391 | €12,108 | +€2,717 | +28.9% |
| Equity | 10/15 | -€5,056 | -€7,386 | -€2,330 | -46.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,116 | -€15,446 | -€2,330 | -17.8% |
| Amounts payable | 17/49 | €14,447 | €19,495 | +€5,048 | +34.9% |
| Amounts payable within one year | 42/48 | €14,447 | €19,492 | +€5,045 | +34.9% |
| Trade debts | 44 | €1,620 | €3,235 | +€1,615 | +99.7% |
| Suppliers | 440/4 | €1,620 | €3,235 | +€1,615 | +99.7% |
| Taxes, remuneration and social security | 45 | €12,678 | €16,257 | +€3,579 | +28.2% |
| Taxes | 450/3 | €12,678 | €16,257 | +€3,579 | +28.2% |
| Other amounts payable | 47/48 | €149 | - | -€149 | |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €2,160 | +€221 | +11.4% |
| Gross operating margin | 9900 | €4,854 | €596 | -€4,258 | -87.7% |
| Operating profit (loss) | 9901 | €2,915 | -€1,564 | -€4,479 | |
| Financial charges | 65/66B | €1,404 | €590 | -€814 | -58.0% |
| Recurring financial charges | 65 | €1,404 | €590 | -€814 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €1,510 | -€2,154 | -€3,665 | |
| Income taxes | 67/77 | €1,363 | €176 | -€1,187 | -87.1% |
| Profit (loss) for the period | 9904 | €147 | -€2,330 | -€2,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €147 | -€2,330 | -€2,477 |
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 4 October 2026 via checked.be.