HI 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.
HI DESIGN
Largest movements
- Receivables within one year -€15,045
down €15,045 (-35.8%), from €41,985 to €26,939
of which Trade receivables: -€17,309
- Reserves -€19,073
down €19,073 (-24.6%), from €77,596 to €58,524
of which Distributable reserves: -€19,073
- Trade debts +€3,967
up €3,967 (+129%), from €3,078 to €7,045
- Tax, wage and social debts -€1,162
down €1,162 (-16.9%), from €6,858 to €5,696
of which Remuneration and social security: -€2,061
- Other operating charges +€11,777
up €11,777 (+11,163%), from €106 to €11,882
- Financial charges +€5,514
up €5,514 (+1,022%), from €540 to €6,054
- Staff costs -€389
down €389 (-1.3%), from €30,407 to €30,018
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 | €112,533 | €96,335 | -€16,197 | -14.4% |
| Current assets | 29/58 | €112,533 | €96,335 | -€16,197 | -14.4% |
| Amounts receivable after more than one year | 29 | €65,920 | €65,920 | = | 0.0% |
| Other amounts receivable | 291 | €65,920 | €65,920 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,985 | €26,939 | -€15,045 | -35.8% |
| Trade receivables | 40 | €24,809 | €7,500 | -€17,309 | -69.8% |
| Other amounts receivable | 41 | €17,176 | €19,439 | +€2,264 | +13.2% |
| Cash at bank and in hand | 54/58 | €1,135 | €985 | -€150 | -13.2% |
| Deferred charges and accrued income | 490/1 | €3,492 | €2,490 | -€1,002 | -28.7% |
| Total equity and liabilities | 10/49 | €112,533 | €96,335 | -€16,197 | -14.4% |
| Equity | 10/15 | €102,596 | €83,524 | -€19,073 | -18.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €77,596 | €58,524 | -€19,073 | -24.6% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €69,096 | €50,024 | -€19,073 | -27.6% |
| Amounts payable | 17/49 | €9,936 | €12,811 | +€2,875 | +28.9% |
| Amounts payable within one year | 42/48 | €9,936 | €12,811 | +€2,875 | +28.9% |
| Trade debts | 44 | €3,078 | €7,045 | +€3,967 | +129% |
| Suppliers | 440/4 | €3,078 | €7,045 | +€3,967 | +129% |
| Taxes, remuneration and social security | 45 | €6,858 | €5,696 | -€1,162 | -16.9% |
| Taxes | 450/3 | €540 | €1,440 | +€900 | +166% |
| Remuneration and social security | 454/9 | €6,317 | €4,256 | -€2,061 | -32.6% |
| Other amounts payable | 47/48 | - | €70 | +€70 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,407 | €30,018 | -€389 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €106 | €11,882 | +€11,777 | +11,163% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,267 | €28,066 | -€202 | -0.7% |
| Operating profit (loss) | 9901 | -€2,245 | -€13,835 | -€11,589 | -516% |
| Financial income | 75/76B | €1,007 | €992 | -€15 | -1.5% |
| Recurring financial income | 75 | €1,007 | €992 | -€15 | -1.5% |
| Financial charges | 65/66B | €540 | €6,054 | +€5,514 | +1,022% |
| Recurring financial charges | 65 | €540 | €6,054 | +€5,514 | +1,022% |
| Profit (loss) for the period before taxes | 9903 | -€1,778 | -€18,897 | -€17,118 | -963% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€1,953 | -€19,073 | -€17,120 | -877% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,953 | -€19,073 | -€17,120 | -877% |
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 20 October 2026 via checked.be.