FX 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.
FX DESIGN
Largest movements
- Cash +€102,797
up €102,797 (+19.9%), from €516,147 to €618,944
mainly Net result for the year (+€56,415) and Accrued charges and deferred income (+€50,859)
- Receivables within one year -€20,502
down €20,502 (-16.7%), from €122,584 to €102,082
of which Trade receivables: -€17,658
- Accrued charges and deferred income +€50,859
up €50,859 (+44.8%), from €113,582 to €164,441
- Trade debts +€32,714
up €32,714 (+32.0%), from €102,074 to €134,788
- Reserves +€28,675
up €28,675 (+13.4%), from €213,510 to €242,185
- Other debts -€18,935
down €18,935 (-13.8%), from €136,874 to €117,940
- Debts after one year -€11,268
down €11,268 (-12.8%), from €88,267 to €76,998
- Gross operating margin -€1,104
down €1,104 (-1.0%), from €108,575 to €107,471
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 | €721,291 | €802,460 | +€81,169 | +11.3% |
| Fixed assets | 21/28 | €82,561 | €81,434 | -€1,127 | -1.4% |
| Tangible fixed assets | 22/27 | €82,561 | €81,434 | -€1,127 | -1.4% |
| Land and buildings | 22 | €81,283 | €79,824 | -€1,460 | -1.8% |
| Furniture and vehicles | 24 | €1,277 | €1,611 | +€333 | +26.1% |
| Current assets | 29/58 | €638,731 | €721,026 | +€82,295 | +12.9% |
| Amounts receivable within one year | 40/41 | €122,584 | €102,082 | -€20,502 | -16.7% |
| Trade receivables | 40 | €118,262 | €100,605 | -€17,658 | -14.9% |
| Other amounts receivable | 41 | €4,322 | €1,478 | -€2,844 | -65.8% |
| Cash at bank and in hand | 54/58 | €516,147 | €618,944 | +€102,797 | +19.9% |
| Total equity and liabilities | 10/49 | €721,291 | €802,460 | +€81,169 | +11.3% |
| Equity | 10/15 | €251,474 | €280,156 | +€28,682 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €213,510 | €242,185 | +€28,675 | +13.4% |
| Distributable reserves | 133 | €213,510 | €242,185 | +€28,675 | +13.4% |
| Profit (loss) carried forward | 14 | €19,364 | €19,371 | +€7 | 0.0% |
| Amounts payable | 17/49 | €469,818 | €522,305 | +€52,487 | +11.2% |
| Amounts payable after more than one year | 17 | €88,267 | €76,998 | -€11,268 | -12.8% |
| Financial debts | 170/4 | €88,267 | €76,998 | -€11,268 | -12.8% |
| Amounts payable within one year | 42/48 | €267,969 | €280,865 | +€12,897 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €10,816 | €11,268 | +€453 | +4.2% |
| Trade debts | 44 | €102,074 | €134,788 | +€32,714 | +32.0% |
| Suppliers | 440/4 | €102,074 | €134,788 | +€32,714 | +32.0% |
| Taxes, remuneration and social security | 45 | €18,205 | €16,869 | -€1,335 | -7.3% |
| Taxes | 450/3 | €18,205 | €16,869 | -€1,335 | -7.3% |
| Other amounts payable | 47/48 | €136,874 | €117,940 | -€18,935 | -13.8% |
| Accrued charges and deferred income | 492/3 | €113,582 | €164,441 | +€50,859 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,017 | €13,422 | -€595 | -4.2% |
| Other operating charges | 640/8 | €1,073 | €1,107 | +€34 | +3.2% |
| Gross operating margin | 9900 | €108,575 | €107,471 | -€1,104 | -1.0% |
| Operating profit (loss) | 9901 | €93,485 | €92,942 | -€543 | -0.6% |
| Financial income | 75/76B | €74 | €0 | -€74 | -100% |
| Recurring financial income | 75 | €74 | €0 | -€74 | -100% |
| Financial charges | 65/66B | €15,977 | €14,924 | -€1,053 | -6.6% |
| Recurring financial charges | 65 | €15,977 | €14,924 | -€1,053 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €77,582 | €78,018 | +€436 | +0.6% |
| Income taxes | 67/77 | €21,686 | €21,603 | -€82 | -0.4% |
| Profit (loss) for the period | 9904 | €55,897 | €56,415 | +€518 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,897 | €56,415 | +€518 | +0.9% |
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 14 October 2026 via checked.be.