Many 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.
Many Design
Largest movements
- Cash +€15,059
up €15,059 (+10.8%), from €138,947 to €154,005
mainly Accrued charges and deferred income (+€13,402) and Depreciation (+€9,319)
- Tangible fixed assets +€6,730
up €6,730 (+7.8%), from €85,744 to €92,475
of which Furniture and vehicles: +€15,239
- Receivables within one year -€4,066
down €4,066 (-16.6%), from €24,539 to €20,473
- Accrued charges and deferred income +€13,402
new in 2023: €13,402
- Tax, wage and social debts +€7,742
up €7,742 (+46.7%), from €16,580 to €24,322
- Profit (loss) carried forward -€3,539
down €3,539 (-2.0%), from €176,380 to €172,840
- Gross operating margin -€25,393
down €25,393 (-81.3%), from €31,245 to €5,852
- Taxes -€5,642
no longer reported in 2023 (was €5,642)
- Other operating charges -€3,026
down €3,026 (-96.9%), from €3,124 to €98
- Depreciation +€898
up €898 (+10.7%), from €8,422 to €9,319
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,230 | €266,953 | +€17,723 | +7.1% |
| Fixed assets | 21/28 | €85,744 | €92,475 | +€6,730 | +7.8% |
| Tangible fixed assets | 22/27 | €85,744 | €92,475 | +€6,730 | +7.8% |
| Land and buildings | 22 | €85,744 | €77,236 | -€8,508 | -9.9% |
| Furniture and vehicles | 24 | - | €15,239 | +€15,239 | |
| Current assets | 29/58 | €163,485 | €174,478 | +€10,993 | +6.7% |
| Amounts receivable within one year | 40/41 | €24,539 | €20,473 | -€4,066 | -16.6% |
| Trade receivables | 40 | €24,539 | €20,473 | -€4,066 | -16.6% |
| Cash at bank and in hand | 54/58 | €138,947 | €154,005 | +€15,059 | +10.8% |
| Total equity and liabilities | 10/49 | €249,230 | €266,953 | +€17,723 | +7.1% |
| Equity | 10/15 | €229,846 | €226,306 | -€3,539 | -1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,266 | €47,266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,907 | €31,907 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,380 | €172,840 | -€3,539 | -2.0% |
| Amounts payable | 17/49 | €19,384 | €40,647 | +€21,263 | +109.7% |
| Amounts payable within one year | 42/48 | €19,384 | €27,245 | +€7,861 | +40.6% |
| Trade debts | 44 | €1,338 | €280 | -€1,057 | -79.0% |
| Suppliers | 440/4 | €1,338 | €280 | -€1,057 | -79.0% |
| Taxes, remuneration and social security | 45 | €16,580 | €24,322 | +€7,742 | +46.7% |
| Taxes | 450/3 | €16,580 | €24,322 | +€7,742 | +46.7% |
| Other amounts payable | 47/48 | €1,466 | €2,642 | +€1,176 | +80.2% |
| Accrued charges and deferred income | 492/3 | - | €13,402 | +€13,402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,422 | €9,319 | +€898 | +10.7% |
| Other operating charges | 640/8 | €3,124 | €98 | -€3,026 | -96.9% |
| Gross operating margin | 9900 | €31,245 | €5,852 | -€25,393 | -81.3% |
| Operating profit (loss) | 9901 | €19,699 | -€3,566 | -€23,265 | |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €53 | €102 | +€49 | +93.4% |
| Recurring financial charges | 65 | €53 | €102 | +€49 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | €19,647 | -€3,539 | -€23,186 | |
| Income taxes | 67/77 | €5,642 | - | -€5,642 | |
| Profit (loss) for the period | 9904 | €14,005 | -€3,539 | -€17,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,005 | -€3,539 | -€17,544 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.