HOME 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.
HOME DESIGN
Largest movements
- Receivables within one year +€104,484
up €104,484 (+11.4%), from €913,625 to €1.0m
of which Other amounts receivable: +€53,262
- Cash -€90,554
down €90,554 (-43.3%), from €209,067 to €118,513
mainly Receivables within one year (-€104,484) and Other debts (-€100,000)
- Current portion of long-term debt +€115,993
up €115,993 (+109.9%), from €105,550 to €221,543
- Other debts -€100,000
no longer reported in 2025 (was €100,000)
- Debts after one year -€41,546
down €41,546 (-49.2%), from €84,492 to €42,946
- Trade debts +€27,295
up €27,295 (+9.9%), from €276,149 to €303,444
- Profit (loss) carried forward +€17,391
up €17,391 (+3.1%), from €555,554 to €572,945
- Gross operating margin -€159,109
down €159,109 (-24.7%), from €642,998 to €483,889
- Other operating charges -€96,186
down €96,186 (-96.8%), from €99,355 to €3,169
- Staff costs +€42,412
up €42,412 (+11.2%), from €377,320 to €419,732
- Taxes -€11,229
down €11,229 (-53.9%), from €20,848 to €9,619
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 | €1,242,134 | €1,262,782 | +€20,649 | +1.7% |
| Fixed assets | 21/28 | €81,695 | €89,420 | +€7,725 | +9.5% |
| Tangible fixed assets | 22/27 | €71,986 | €77,427 | +€5,441 | +7.6% |
| Land and buildings | 22 | €5,459 | €3,460 | -€1,999 | -36.6% |
| Furniture and vehicles | 24 | €65,530 | €73,377 | +€7,847 | +12.0% |
| Other tangible fixed assets | 26 | €997 | €590 | -€407 | -40.8% |
| Financial fixed assets | 28 | €9,709 | €11,993 | +€2,284 | +23.5% |
| Current assets | 29/58 | €1,160,438 | €1,173,362 | +€12,924 | +1.1% |
| Amounts receivable within one year | 40/41 | €913,625 | €1,018,109 | +€104,484 | +11.4% |
| Trade receivables | 40 | €333,358 | €384,580 | +€51,221 | +15.4% |
| Other amounts receivable | 41 | €580,267 | €633,529 | +€53,262 | +9.2% |
| Cash at bank and in hand | 54/58 | €209,067 | €118,513 | -€90,554 | -43.3% |
| Deferred charges and accrued income | 490/1 | €37,746 | €36,739 | -€1,007 | -2.7% |
| Total equity and liabilities | 10/49 | €1,242,134 | €1,262,782 | +€20,649 | +1.7% |
| Equity | 10/15 | €654,940 | €672,331 | +€17,391 | +2.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €37,413 | €37,413 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €31,213 | €31,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | €555,554 | €572,945 | +€17,391 | +3.1% |
| Amounts payable | 17/49 | €587,193 | €590,451 | +€3,258 | +0.6% |
| Amounts payable after more than one year | 17 | €84,492 | €42,946 | -€41,546 | -49.2% |
| Financial debts | 170/4 | €84,492 | €42,946 | -€41,546 | -49.2% |
| Amounts payable within one year | 42/48 | €502,701 | €547,505 | +€44,804 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €105,550 | €221,543 | +€115,993 | +109.9% |
| Trade debts | 44 | €276,149 | €303,444 | +€27,295 | +9.9% |
| Suppliers | 440/4 | €276,149 | €303,444 | +€27,295 | +9.9% |
| Taxes, remuneration and social security | 45 | €21,002 | €22,518 | +€1,516 | +7.2% |
| Taxes | 450/3 | €850 | €1,019 | +€169 | +19.9% |
| Remuneration and social security | 454/9 | €20,152 | €21,499 | +€1,347 | +6.7% |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Remuneration, social security and pensions | 62 | €377,320 | €419,732 | +€42,412 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,211 | €30,684 | -€1,527 | -4.7% |
| Other operating charges | 640/8 | €99,355 | €3,169 | -€96,186 | -96.8% |
| Gross operating margin | 9900 | €642,998 | €483,889 | -€159,109 | -24.7% |
| Operating profit (loss) | 9901 | €134,112 | €30,305 | -€103,807 | -77.4% |
| Financial income | 75/76B | €11,054 | €9,091 | -€1,964 | -17.8% |
| Recurring financial income | 75 | €11,054 | €9,091 | -€1,964 | -17.8% |
| Financial charges | 65/66B | €13,432 | €12,385 | -€1,047 | -7.8% |
| Recurring financial charges | 65 | €13,432 | €12,385 | -€1,047 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €131,734 | €27,010 | -€104,724 | -79.5% |
| Income taxes | 67/77 | €20,848 | €9,619 | -€11,229 | -53.9% |
| Profit (loss) for the period | 9904 | €110,886 | €17,391 | -€93,495 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,886 | €17,391 | -€93,495 | -84.3% |
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 8 October 2026 via checked.be.