IN OUT 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.
IN OUT DESIGN
Largest movements
- Tangible fixed assets -€3,954
down €3,954 (-29.7%), from €13,314 to €9,360
- Receivables within one year +€3,016
up €3,016 (+15.4%), from €19,544 to €22,560
of which Other amounts receivable: +€1,902
- Cash +€601
up €601 (+61.0%), from €985 to €1,586
mainly Net result for the year (+€10,164) and Depreciation (+€4,160)
- Tax, wage and social debts -€8,024
down €8,024 (-45.8%), from €17,514 to €9,491
of which Taxes: -€5,416
- Reserves +€5,866
new in 2025: €5,866
- Profit (loss) carried forward +€3,465
no longer reported in 2025 (was -€3,465)
- Debts after one year -€3,216
no longer reported in 2025 (was €3,216)
- Trade debts +€1,563
up €1,563 (+48.1%), from €3,248 to €4,811
- Gross operating margin +€16,606
up €16,606 (+548%), from €3,031 to €19,637
- Financial charges +€2,173
up €2,173 (+106%), from €2,054 to €4,227
- Other operating charges -€967
down €967 (-49.3%), from €1,959 to €992
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 | €43,421 | €42,878 | -€543 | -1.3% |
| Formation expenses | 20 | €618 | €412 | -€206 | -33.3% |
| Fixed assets | 21/28 | €13,314 | €9,360 | -€3,954 | -29.7% |
| Tangible fixed assets | 22/27 | €13,314 | €9,360 | -€3,954 | -29.7% |
| Furniture and vehicles | 24 | €13,314 | €9,360 | -€3,954 | -29.7% |
| Current assets | 29/58 | €29,489 | €33,106 | +€3,617 | +12.3% |
| Amounts receivable after more than one year | 29 | €8,960 | €8,960 | = | 0.0% |
| Other amounts receivable | 291 | €8,960 | €8,960 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,544 | €22,560 | +€3,016 | +15.4% |
| Trade receivables | 40 | €18,485 | €19,599 | +€1,114 | +6.0% |
| Other amounts receivable | 41 | €1,059 | €2,961 | +€1,902 | +180% |
| Cash at bank and in hand | 54/58 | €985 | €1,586 | +€601 | +61.0% |
| Total equity and liabilities | 10/49 | €43,421 | €42,878 | -€543 | -1.3% |
| Equity | 10/15 | €15,135 | €24,466 | +€9,331 | +61.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €5,866 | +€5,866 | |
| Distributable reserves | 133 | - | €5,866 | +€5,866 | |
| Profit (loss) carried forward | 14 | -€3,465 | - | +€3,465 | |
| Amounts payable | 17/49 | €28,286 | €18,412 | -€9,874 | -34.9% |
| Amounts payable after more than one year | 17 | €3,216 | - | -€3,216 | |
| Financial debts | 170/4 | €3,216 | - | -€3,216 | |
| Amounts payable within one year | 42/48 | €25,056 | €18,350 | -€6,706 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €4,058 | €3,216 | -€842 | -20.8% |
| Trade debts | 44 | €3,248 | €4,811 | +€1,563 | +48.1% |
| Suppliers | 440/4 | €3,248 | €4,811 | +€1,563 | +48.1% |
| Taxes, remuneration and social security | 45 | €17,514 | €9,491 | -€8,024 | -45.8% |
| Taxes | 450/3 | €14,907 | €9,491 | -€5,416 | -36.3% |
| Remuneration and social security | 454/9 | €2,607 | - | -€2,607 | |
| Other amounts payable | 47/48 | €236 | €833 | +€597 | +253% |
| Accrued charges and deferred income | 492/3 | €14 | €62 | +€48 | +359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,051 | €4,160 | +€108 | +2.7% |
| Other operating charges | 640/8 | €1,959 | €992 | -€967 | -49.3% |
| Gross operating margin | 9900 | €3,031 | €19,637 | +€16,606 | +548% |
| Operating profit (loss) | 9901 | -€2,979 | €14,485 | +€17,464 | |
| Financial income | 75/76B | €0 | €61 | +€61 | +611,500% |
| Recurring financial income | 75 | €0 | €61 | +€61 | +611,500% |
| Financial charges | 65/66B | €2,054 | €4,227 | +€2,173 | +106% |
| Recurring financial charges | 65 | €2,054 | €4,227 | +€2,173 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€5,033 | €10,319 | +€15,352 | |
| Income taxes | 67/77 | €161 | €156 | -€5 | -3.4% |
| Profit (loss) for the period | 9904 | -€5,194 | €10,164 | +€15,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,194 | €10,164 | +€15,358 |
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 25 October 2026 via checked.be.