iDesign: 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.
iDesign
Largest movements
- Cash +€14,231
up €14,231 (+33.0%), from €43,149 to €57,380
mainly Net result for the year (+€10,403) and Depreciation (+€9,389)
- Tangible fixed assets -€8,263
down €8,263 (-21.5%), from €38,428 to €30,165
of which Furniture and vehicles: -€7,011
- Receivables within one year -€2,743
down €2,743 (-15.0%), from €18,344 to €15,601
of which Trade receivables: -€2,462
- Reserves +€10,403
up €10,403 (+27.5%), from €37,877 to €48,280
- Other debts -€6,390
down €6,390 (-70.7%), from €9,038 to €2,648
- Gross operating margin +€12,152
up €12,152 (+83.4%), from €14,572 to €26,724
- Taxes +€2,511
up €2,511 (+94.5%), from €2,658 to €5,169
- Depreciation +€1,540
up €1,540 (+19.6%), from €7,849 to €9,389
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,159 | €105,741 | +€3,582 | +3.5% |
| Fixed assets | 21/28 | €38,428 | €30,165 | -€8,263 | -21.5% |
| Tangible fixed assets | 22/27 | €38,428 | €30,165 | -€8,263 | -21.5% |
| Plant, machinery and equipment | 23 | €4,642 | €3,724 | -€917 | -19.8% |
| Furniture and vehicles | 24 | €32,379 | €25,368 | -€7,011 | -21.7% |
| Other tangible fixed assets | 26 | €1,407 | €1,073 | -€334 | -23.8% |
| Current assets | 29/58 | €63,731 | €75,576 | +€11,845 | +18.6% |
| Amounts receivable within one year | 40/41 | €18,344 | €15,601 | -€2,743 | -15.0% |
| Trade receivables | 40 | €16,232 | €13,770 | -€2,462 | -15.2% |
| Other amounts receivable | 41 | €2,113 | €1,831 | -€282 | -13.3% |
| Cash at bank and in hand | 54/58 | €43,149 | €57,380 | +€14,231 | +33.0% |
| Deferred charges and accrued income | 490/1 | €2,237 | €2,595 | +€357 | +16.0% |
| Total equity and liabilities | 10/49 | €102,159 | €105,741 | +€3,582 | +3.5% |
| Equity | 10/15 | €86,284 | €95,887 | +€9,603 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,877 | €48,280 | +€10,403 | +27.5% |
| Distributable reserves | 133 | €37,877 | €48,280 | +€10,403 | +27.5% |
| Profit (loss) carried forward | 14 | €42,208 | €41,408 | -€800 | -1.9% |
| Amounts payable | 17/49 | €15,874 | €9,853 | -€6,021 | -37.9% |
| Amounts payable within one year | 42/48 | €15,874 | €9,853 | -€6,021 | -37.9% |
| Trade debts | 44 | €1,808 | €1,566 | -€243 | -13.4% |
| Suppliers | 440/4 | €1,808 | €1,566 | -€243 | -13.4% |
| Taxes, remuneration and social security | 45 | €5,028 | €5,640 | +€612 | +12.2% |
| Taxes | 450/3 | €5,028 | €5,640 | +€612 | +12.2% |
| Other amounts payable | 47/48 | €9,038 | €2,648 | -€6,390 | -70.7% |
| Non-recurring operating income | 76A | €2,586 | - | -€2,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,849 | €9,389 | +€1,540 | +19.6% |
| Other operating charges | 640/8 | €1,297 | €1,311 | +€14 | +1.1% |
| Gross operating margin | 9900 | €14,572 | €26,724 | +€12,152 | +83.4% |
| Operating profit (loss) | 9901 | €5,426 | €16,024 | +€10,598 | +195.3% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €215 | €462 | +€247 | +114.4% |
| Recurring financial charges | 65 | €215 | €462 | +€247 | +114.4% |
| Profit (loss) for the period before taxes | 9903 | €5,211 | €15,572 | +€10,361 | +198.9% |
| Income taxes | 67/77 | €2,658 | €5,169 | +€2,511 | +94.5% |
| Profit (loss) for the period | 9904 | €2,552 | €10,403 | +€7,851 | +307.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,552 | €10,403 | +€7,851 | +307.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.