FORME COMPOSITE 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.
FORME COMPOSITE DESIGN
Largest movements
- Tangible fixed assets +€24,682
up €24,682 (+119.3%), from €20,686 to €45,368
of which Other tangible fixed assets: +€32,238
- Cash -€14,098
down €14,098 (-37.3%), from €37,793 to €23,695
mainly Investment in fixed assets (net) (-€33,793) and Deferred charges and accrued income (-€4,051)
- Deferred charges and accrued income +€4,051
up €4,051 (+10386.8%), from €39 to €4,090
- Receivables within one year +€2,878
up €2,878 (+37.1%), from €7,763 to €10,641
of which Other amounts receivable: +€1,982
- Debts after one year +€16,716
up €16,716 (+194.6%), from €8,590 to €25,305
of which Financial debts: +€18,093
- Trade debts +€6,053
up €6,053 (+179.1%), from €3,380 to €9,433
- Tax, wage and social debts -€3,816
down €3,816 (-76.1%), from €5,016 to €1,200
of which Remuneration and social security: -€2,500
- Profit (loss) carried forward -€2,751
down €2,751 (-95.6%), from €2,877 to €126
- Current portion of long-term debt +€1,510
up €1,510 (+17.2%), from €8,776 to €10,286
- Gross operating margin -€18,447
down €18,447 (-57.7%), from €31,948 to €13,501
- Taxes -€3,213
down €3,213 (-90.6%), from €3,547 to €334
- Depreciation -€1,665
down €1,665 (-15.5%), from €10,776 to €9,111
- Staff costs -€1,567
down €1,567 (-90.2%), from €1,737 to €170
- Financial charges +€922
up €922 (+85.3%), from €1,080 to €2,002
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 | €66,281 | €83,793 | +€17,512 | +26.4% |
| Fixed assets | 21/28 | €20,686 | €45,368 | +€24,682 | +119.3% |
| Tangible fixed assets | 22/27 | €20,686 | €45,368 | +€24,682 | +119.3% |
| Plant, machinery and equipment | 23 | €14,255 | €9,413 | -€4,842 | -34.0% |
| Furniture and vehicles | 24 | €6,431 | €3,717 | -€2,714 | -42.2% |
| Other tangible fixed assets | 26 | - | €32,238 | +€32,238 | |
| Current assets | 29/58 | €45,595 | €38,426 | -€7,170 | -15.7% |
| Amounts receivable within one year | 40/41 | €7,763 | €10,641 | +€2,878 | +37.1% |
| Trade receivables | 40 | €1,357 | €2,252 | +€895 | +66.0% |
| Other amounts receivable | 41 | €6,406 | €8,389 | +€1,982 | +30.9% |
| Cash at bank and in hand | 54/58 | €37,793 | €23,695 | -€14,098 | -37.3% |
| Deferred charges and accrued income | 490/1 | €39 | €4,090 | +€4,051 | +10386.8% |
| Total equity and liabilities | 10/49 | €66,281 | €83,793 | +€17,512 | +26.4% |
| Equity | 10/15 | €37,520 | €34,769 | -€2,751 | -7.3% |
| Contributions | 10/11 | €7,643 | €7,643 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,877 | €126 | -€2,751 | -95.6% |
| Amounts payable | 17/49 | €28,761 | €49,024 | +€20,263 | +70.5% |
| Amounts payable after more than one year | 17 | €8,590 | €25,305 | +€16,716 | +194.6% |
| Financial debts | 170/4 | €7,027 | €25,120 | +€18,093 | +257.5% |
| Other amounts payable | 178/9 | €1,563 | €186 | -€1,377 | -88.1% |
| Amounts payable within one year | 42/48 | €20,171 | €23,719 | +€3,547 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €8,776 | €10,286 | +€1,510 | +17.2% |
| Trade debts | 44 | €3,380 | €9,433 | +€6,053 | +179.1% |
| Suppliers | 440/4 | €3,380 | €9,433 | +€6,053 | +179.1% |
| Taxes, remuneration and social security | 45 | €5,016 | €1,200 | -€3,816 | -76.1% |
| Taxes | 450/3 | €2,516 | €1,200 | -€1,316 | -52.3% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €3,000 | €2,800 | -€200 | -6.7% |
| Remuneration, social security and pensions | 62 | €1,737 | €170 | -€1,567 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,776 | €9,111 | -€1,665 | -15.5% |
| Other operating charges | 640/8 | €622 | €734 | +€112 | +18.0% |
| Gross operating margin | 9900 | €31,948 | €13,501 | -€18,447 | -57.7% |
| Operating profit (loss) | 9901 | €18,813 | €3,487 | -€15,326 | -81.5% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €1,080 | €2,002 | +€922 | +85.3% |
| Recurring financial charges | 65 | €1,080 | €2,002 | +€922 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €17,733 | €1,583 | -€16,150 | -91.1% |
| Income taxes | 67/77 | €3,547 | €334 | -€3,213 | -90.6% |
| Profit (loss) for the period | 9904 | €14,186 | €1,249 | -€12,937 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,186 | €1,249 | -€12,937 | -91.2% |
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 11 October 2026 via checked.be.