HOME DESIGN & CONCEPT: 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.
HOME DESIGN & CONCEPT
Largest movements
- Current investments -€50,423
down €50,423 (-100%), from €50,423 to €0
- Cash +€40,348
up €40,348 (+204%), from €19,773 to €60,121
mainly Current investments (+€50,423) and Net result for the year (+€40,586)
- Receivables within one year -€16,644
down €16,644 (-48.5%), from €34,325 to €17,680
of which Other amounts receivable: -€10,384
- Tangible fixed assets -€16,154
down €16,154 (-7.4%), from €217,852 to €201,697
of which Furniture and vehicles: -€12,619
- Debts after one year -€61,216
down €61,216 (-64.5%), from €94,908 to €33,693
- Reserves +€25,590
up €25,590 (+13.4%), from €191,679 to €217,269
- Tax, wage and social debts -€5,702
down €5,702 (-56.0%), from €10,183 to €4,481
- Gross operating margin -€4,532
down €4,532 (-4.9%), from €92,102 to €87,570
- Write-downs -€3,133
down €3,133 (-100%), from €3,133 to €0
- Depreciation +€2,438
up €2,438 (+11.2%), from €21,717 to €24,154
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 | €327,185 | €283,834 | -€43,351 | -13.2% |
| Fixed assets | 21/28 | €217,856 | €201,702 | -€16,154 | -7.4% |
| Tangible fixed assets | 22/27 | €217,852 | €201,697 | -€16,154 | -7.4% |
| Land and buildings | 22 | €164,728 | €158,459 | -€6,269 | -3.8% |
| Plant, machinery and equipment | 23 | €2,440 | €5,174 | +€2,733 | +112% |
| Furniture and vehicles | 24 | €50,683 | €38,064 | -€12,619 | -24.9% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €109,329 | €82,132 | -€27,197 | -24.9% |
| Amounts receivable within one year | 40/41 | €34,325 | €17,680 | -€16,644 | -48.5% |
| Trade receivables | 40 | €23,941 | €17,680 | -€6,261 | -26.2% |
| Other amounts receivable | 41 | €10,384 | €0 | -€10,384 | -100% |
| Current investments | 50/53 | €50,423 | €0 | -€50,423 | -100% |
| Cash at bank and in hand | 54/58 | €19,773 | €60,121 | +€40,348 | +204% |
| Deferred charges and accrued income | 490/1 | €4,808 | €4,330 | -€478 | -9.9% |
| Total equity and liabilities | 10/49 | €327,185 | €283,834 | -€43,351 | -13.2% |
| Equity | 10/15 | €191,679 | €217,269 | +€25,590 | +13.4% |
| Reserves | 13 | €191,679 | €217,269 | +€25,590 | +13.4% |
| Distributable reserves | 133 | €191,679 | €217,269 | +€25,590 | +13.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €135,506 | €66,565 | -€68,941 | -50.9% |
| Amounts payable after more than one year | 17 | €94,908 | €33,693 | -€61,216 | -64.5% |
| Financial debts | 170/4 | €94,908 | €33,693 | -€61,216 | -64.5% |
| Amounts payable within one year | 42/48 | €40,400 | €32,706 | -€7,694 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €19,602 | €17,966 | -€1,636 | -8.3% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €5,615 | €4,820 | -€795 | -14.2% |
| Suppliers | 440/4 | €5,615 | €4,820 | -€795 | -14.2% |
| Taxes, remuneration and social security | 45 | €10,183 | €4,481 | -€5,702 | -56.0% |
| Taxes | 450/3 | €10,183 | €4,481 | -€5,702 | -56.0% |
| Other amounts payable | 47/48 | - | €439 | +€439 | |
| Accrued charges and deferred income | 492/3 | €199 | €167 | -€32 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,717 | €24,154 | +€2,438 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,133 | €0 | -€3,133 | -100% |
| Other operating charges | 640/8 | €2,875 | €3,021 | +€146 | +5.1% |
| Gross operating margin | 9900 | €92,102 | €87,570 | -€4,532 | -4.9% |
| Operating profit (loss) | 9901 | €64,377 | €60,394 | -€3,983 | -6.2% |
| Financial income | 75/76B | €1,662 | €975 | -€687 | -41.3% |
| Recurring financial income | 75 | €1,662 | €975 | -€687 | -41.3% |
| Financial charges | 65/66B | €5,158 | €4,359 | -€800 | -15.5% |
| Recurring financial charges | 65 | €5,158 | €4,359 | -€800 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €60,881 | €57,010 | -€3,871 | -6.4% |
| Income taxes | 67/77 | €16,678 | €16,424 | -€254 | -1.5% |
| Profit (loss) for the period | 9904 | €44,203 | €40,586 | -€3,617 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,203 | €40,586 | -€3,617 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.