MACHINERY & DESIGN SOLUTIONS: 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.
MACHINERY & DESIGN SOLUTIONS
Largest movements
- Receivables within one year +€22,126
up €22,126 (+62.8%), from €35,261 to €57,387
of which Trade receivables: +€20,959
- Tangible fixed assets +€6,664
up €6,664 (+16.6%), from €40,116 to €46,780
of which Furniture and vehicles: +€14,228
- Deferred charges and accrued income +€3,894
new in 2025: €3,894
- Stocks and contracts +€3,016
new in 2025: €3,016
- Intangible fixed assets -€1,278
down €1,278 (-52.2%), from €2,447 to €1,169
- Profit (loss) carried forward +€67,938
up €67,938 (+73.8%), from -€92,027 to -€24,089
- Other debts -€20,000
down €20,000 (-86.1%), from €23,222 to €3,222
- Current portion of long-term debt -€8,714
down €8,714 (-89.4%), from €9,745 to €1,031
- Trade debts -€4,729
down €4,729 (-27.3%), from €17,327 to €12,598
- Tax, wage and social debts +€1,673
up €1,673 (+39.1%), from €4,282 to €5,955
- Gross operating margin +€100,218
up €100,218, from -€17,868 to €82,350
- Depreciation -€10,184
down €10,184 (-44.7%), from €22,786 to €12,602
- Other operating charges -€1,066
down €1,066 (-58.3%), from €1,830 to €764
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 | €81,224 | €116,362 | +€35,137 | +43.3% |
| Fixed assets | 21/28 | €42,563 | €47,949 | +€5,386 | +12.7% |
| Intangible fixed assets | 21 | €2,447 | €1,169 | -€1,278 | -52.2% |
| Tangible fixed assets | 22/27 | €40,116 | €46,780 | +€6,664 | +16.6% |
| Plant, machinery and equipment | 23 | - | €1,843 | +€1,843 | |
| Furniture and vehicles | 24 | €24,709 | €38,937 | +€14,228 | +57.6% |
| Other tangible fixed assets | 26 | €15,407 | €5,999 | -€9,408 | -61.1% |
| Current assets | 29/58 | €38,662 | €68,413 | +€29,751 | +77.0% |
| Stocks and contracts in progress | 3 | - | €3,016 | +€3,016 | |
| Stocks | 30/36 | - | €3,016 | +€3,016 | |
| Amounts receivable within one year | 40/41 | €35,261 | €57,387 | +€22,126 | +62.8% |
| Trade receivables | 40 | €35,261 | €56,220 | +€20,959 | +59.4% |
| Other amounts receivable | 41 | - | €1,167 | +€1,167 | |
| Cash at bank and in hand | 54/58 | €3,401 | €4,116 | +€715 | +21.0% |
| Deferred charges and accrued income | 490/1 | - | €3,894 | +€3,894 | |
| Total equity and liabilities | 10/49 | €81,224 | €116,362 | +€35,137 | +43.3% |
| Equity | 10/15 | €25,618 | €93,556 | +€67,938 | +265% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €79,044 | €79,044 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €60,294 | €60,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,027 | -€24,089 | +€67,938 | +73.8% |
| Amounts payable | 17/49 | €55,606 | €22,806 | -€32,801 | -59.0% |
| Amounts payable after more than one year | 17 | €1,031 | - | -€1,031 | |
| Financial debts | 170/4 | €1,031 | - | -€1,031 | |
| Amounts payable within one year | 42/48 | €54,576 | €22,806 | -€31,770 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €9,745 | €1,031 | -€8,714 | -89.4% |
| Trade debts | 44 | €17,327 | €12,598 | -€4,729 | -27.3% |
| Suppliers | 440/4 | €17,327 | €12,598 | -€4,729 | -27.3% |
| Taxes, remuneration and social security | 45 | €4,282 | €5,955 | +€1,673 | +39.1% |
| Taxes | 450/3 | €4,282 | €5,955 | +€1,673 | +39.1% |
| Other amounts payable | 47/48 | €23,222 | €3,222 | -€20,000 | -86.1% |
| Remuneration, social security and pensions | 62 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,786 | €12,602 | -€10,184 | -44.7% |
| Other operating charges | 640/8 | €1,830 | €764 | -€1,066 | -58.3% |
| Gross operating margin | 9900 | -€17,868 | €82,350 | +€100,218 | |
| Operating profit (loss) | 9901 | -€42,484 | €68,923 | +€111,407 | |
| Financial income | 75/76B | €0 | €14 | +€14 | +135,100% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +135,100% |
| Financial charges | 65/66B | €379 | €366 | -€13 | -3.5% |
| Recurring financial charges | 65 | €379 | €366 | -€13 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,863 | €68,571 | +€111,434 | |
| Income taxes | 67/77 | €680 | €633 | -€47 | -6.9% |
| Profit (loss) for the period | 9904 | -€43,543 | €67,938 | +€111,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,543 | €67,938 | +€111,481 |
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 1 November 2026 via checked.be.