KA 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.
KA DESIGN
Largest movements
- Receivables after one year -€16,131
down €16,131 (-17.8%), from €90,631 to €74,500
- Tangible fixed assets -€1,934
down €1,934 (-40.4%), from €4,790 to €2,857
of which Furniture and vehicles: -€1,672
- Receivables within one year +€1,285
up €1,285 (+27.0%), from €4,764 to €6,049
of which Trade receivables: +€6,031
- Profit (loss) carried forward -€14,911
down €14,911 (-31.7%), from €47,022 to €32,110
- Short-term financial debts +€4,427
up €4,427 (+184.4%), from €2,401 to €6,828
- Other debts -€3,796
down €3,796 (-99.1%), from €3,832 to €36
- Trade debts -€1,846
down €1,846 (-79.6%), from €2,319 to €474
- Gross operating margin +€10,304
up €10,304 (+53.1%), from -€19,388 to -€9,083
- Depreciation -€2,175
down €2,175 (-49.8%), from €4,365 to €2,190
- Other operating charges +€1,151
up €1,151 (+141.6%), from €813 to €1,964
- Financial charges +€672
up €672 (+119.7%), from €562 to €1,234
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,044 | €85,291 | -€16,752 | -16.4% |
| Fixed assets | 21/28 | €6,649 | €4,458 | -€2,190 | -32.9% |
| Intangible fixed assets | 21 | €257 | - | -€257 | |
| Tangible fixed assets | 22/27 | €4,790 | €2,857 | -€1,934 | -40.4% |
| Furniture and vehicles | 24 | €4,267 | €2,595 | -€1,672 | -39.2% |
| Other tangible fixed assets | 26 | €523 | €261 | -€262 | -50.0% |
| Financial fixed assets | 28 | €1,602 | €1,602 | = | 0.0% |
| Current assets | 29/58 | €95,395 | €80,833 | -€14,562 | -15.3% |
| Amounts receivable after more than one year | 29 | €90,631 | €74,500 | -€16,131 | -17.8% |
| Other amounts receivable | 291 | €90,631 | €74,500 | -€16,131 | -17.8% |
| Amounts receivable within one year | 40/41 | €4,764 | €6,049 | +€1,285 | +27.0% |
| Trade receivables | 40 | - | €6,031 | +€6,031 | |
| Other amounts receivable | 41 | €4,764 | €17 | -€4,747 | -99.6% |
| Deferred charges and accrued income | 490/1 | - | €284 | +€284 | |
| Total equity and liabilities | 10/49 | €102,044 | €85,291 | -€16,752 | -16.4% |
| Equity | 10/15 | €90,622 | €75,710 | -€14,911 | -16.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €24,600 | €24,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,200 | €16,200 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,022 | €32,110 | -€14,911 | -31.7% |
| Amounts payable | 17/49 | €11,422 | €9,581 | -€1,841 | -16.1% |
| Amounts payable within one year | 42/48 | €11,422 | €9,581 | -€1,841 | -16.1% |
| Financial debts | 43 | €2,401 | €6,828 | +€4,427 | +184.4% |
| Credit institutions | 430/8 | €2,401 | €6,828 | +€4,427 | +184.4% |
| Trade debts | 44 | €2,319 | €474 | -€1,846 | -79.6% |
| Suppliers | 440/4 | €2,319 | €474 | -€1,846 | -79.6% |
| Taxes, remuneration and social security | 45 | €2,870 | €2,243 | -€626 | -21.8% |
| Taxes | 450/3 | €2,870 | €2,243 | -€626 | -21.8% |
| Other amounts payable | 47/48 | €3,832 | €36 | -€3,796 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,365 | €2,190 | -€2,175 | -49.8% |
| Other operating charges | 640/8 | €813 | €1,964 | +€1,151 | +141.6% |
| Gross operating margin | 9900 | -€19,388 | -€9,083 | +€10,304 | +53.1% |
| Operating profit (loss) | 9901 | -€24,566 | -€13,238 | +€11,328 | +46.1% |
| Financial charges | 65/66B | €562 | €1,234 | +€672 | +119.7% |
| Recurring financial charges | 65 | €562 | €1,234 | +€672 | +119.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,127 | -€14,472 | +€10,656 | +42.4% |
| Income taxes | 67/77 | €419 | €440 | +€21 | +5.0% |
| Profit (loss) for the period | 9904 | -€25,546 | -€14,911 | +€10,635 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,546 | -€14,911 | +€10,635 | +41.6% |
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 5 October 2026 via checked.be.