KILLERDESIGN: 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.
KILLERDESIGN
Largest movements
- Receivables within one year +€12,124
up €12,124 (+18.4%), from €65,820 to €77,944
of which Other amounts receivable: +€11,769
- Cash +€11,887
up €11,887 (+91.0%), from €13,060 to €24,946
mainly Net result for the year (+€22,041) and Tax, wage and social debts (+€6,845)
- Reserves +€20,000
up €20,000 (+41.8%), from €47,860 to €67,860
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€6,845
up €6,845 (+32.4%), from €21,149 to €27,994
- Trade debts -€4,144
down €4,144 (-47.0%), from €8,810 to €4,666
- Profit (loss) carried forward +€2,041
up €2,041 (+121%), from €1,688 to €3,729
- Gross operating margin +€6,829
up €6,829 (+25.7%), from €26,620 to €33,449
- Taxes +€1,637
up €1,637 (+16.7%), from €9,809 to €11,446
- Other operating charges -€815
down €815 (-31.3%), from €2,604 to €1,789
- Financial income -€543
down €543 (-13.9%), from €3,906 to €3,363
- Depreciation +€339
up €339 (+39.4%), from €861 to €1,200
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 | €85,707 | €110,449 | +€24,742 | +28.9% |
| Fixed assets | 21/28 | €3,127 | €3,125 | -€2 | -0.1% |
| Tangible fixed assets | 22/27 | €3,127 | €3,125 | -€2 | -0.1% |
| Land and buildings | 22 | €716 | €537 | -€179 | -25.0% |
| Furniture and vehicles | 24 | €2,411 | €2,588 | +€177 | +7.3% |
| Current assets | 29/58 | €82,580 | €107,324 | +€24,744 | +30.0% |
| Amounts receivable within one year | 40/41 | €65,820 | €77,944 | +€12,124 | +18.4% |
| Trade receivables | 40 | €10,680 | €11,035 | +€355 | +3.3% |
| Other amounts receivable | 41 | €55,140 | €66,909 | +€11,769 | +21.3% |
| Cash at bank and in hand | 54/58 | €13,060 | €24,946 | +€11,887 | +91.0% |
| Deferred charges and accrued income | 490/1 | €3,700 | €4,434 | +€734 | +19.8% |
| Total equity and liabilities | 10/49 | €85,707 | €110,449 | +€24,742 | +28.9% |
| Equity | 10/15 | €55,748 | €77,789 | +€22,041 | +39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,860 | €67,860 | +€20,000 | +41.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €66,000 | +€20,000 | +43.5% |
| Profit (loss) carried forward | 14 | €1,688 | €3,729 | +€2,041 | +121% |
| Amounts payable | 17/49 | €29,959 | €32,660 | +€2,701 | +9.0% |
| Amounts payable within one year | 42/48 | €29,959 | €32,660 | +€2,701 | +9.0% |
| Trade debts | 44 | €8,810 | €4,666 | -€4,144 | -47.0% |
| Suppliers | 440/4 | €8,810 | €4,666 | -€4,144 | -47.0% |
| Taxes, remuneration and social security | 45 | €21,149 | €27,994 | +€6,845 | +32.4% |
| Taxes | 450/3 | €21,149 | €27,994 | +€6,845 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €1,200 | +€339 | +39.4% |
| Other operating charges | 640/8 | €2,604 | €1,789 | -€815 | -31.3% |
| Gross operating margin | 9900 | €26,620 | €33,449 | +€6,829 | +25.7% |
| Operating profit (loss) | 9901 | €23,155 | €30,460 | +€7,305 | +31.5% |
| Financial income | 75/76B | €3,906 | €3,363 | -€543 | -13.9% |
| Recurring financial income | 75 | €3,906 | €3,363 | -€543 | -13.9% |
| Financial charges | 65/66B | €515 | €336 | -€179 | -34.7% |
| Recurring financial charges | 65 | €515 | €336 | -€179 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €26,546 | €33,487 | +€6,941 | +26.1% |
| Income taxes | 67/77 | €9,809 | €11,446 | +€1,637 | +16.7% |
| Profit (loss) for the period | 9904 | €16,737 | €22,041 | +€5,304 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,737 | €22,041 | +€5,304 | +31.7% |
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 28 October 2026 via checked.be.