NCDESIGN ENGINEERING & ARCHITECTURE: 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.
NCDESIGN ENGINEERING & ARCHITECTURE
Largest movements
- Receivables after one year -€83,600
down €83,600 (-84.3%), from €99,200 to €15,600
- Receivables within one year -€16,830
down €16,830 (-20.2%), from €83,460 to €66,630
of which Trade receivables: -€10,743
- Cash +€5,871
up €5,871 (+46.6%), from €12,608 to €18,479
mainly Receivables after one year (+€83,600) and Receivables within one year (+€16,830)
- Tangible fixed assets -€2,642
down €2,642 (-17.3%), from €15,279 to €12,636
of which Other tangible fixed assets: -€2,831
- Other debts -€76,800
down €76,800 (-87.3%), from €88,000 to €11,200
- Trade debts -€14,523
down €14,523 (-43.1%), from €33,689 to €19,166
- Reserves -€11,200
down €11,200 (-12.8%), from €87,350 to €76,150
of which Distributable reserves: -€11,200
- Tax, wage and social debts +€4,486
new in 2026: €4,486
- Gross operating margin +€23,059
up €23,059, from -€10,863 to €12,196
- Financial income -€6,754
down €6,754 (-100.0%), from €6,755 to €1
- Other operating charges -€4,089
down €4,089 (-64.3%), from €6,363 to €2,273
- Financial charges -€501
down €501 (-15.7%), from €3,179 to €2,678
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,877 | €116,362 | -€98,515 | -45.8% |
| Fixed assets | 21/28 | €18,263 | €14,399 | -€3,864 | -21.2% |
| Intangible fixed assets | 21 | €2,985 | €1,763 | -€1,222 | -40.9% |
| Tangible fixed assets | 22/27 | €15,279 | €12,636 | -€2,642 | -17.3% |
| Furniture and vehicles | 24 | €1,986 | €2,175 | +€189 | +9.5% |
| Other tangible fixed assets | 26 | €13,293 | €10,461 | -€2,831 | -21.3% |
| Current assets | 29/58 | €196,614 | €101,963 | -€94,651 | -48.1% |
| Amounts receivable after more than one year | 29 | €99,200 | €15,600 | -€83,600 | -84.3% |
| Other amounts receivable | 291 | €99,200 | €15,600 | -€83,600 | -84.3% |
| Amounts receivable within one year | 40/41 | €83,460 | €66,630 | -€16,830 | -20.2% |
| Trade receivables | 40 | €27,561 | €16,818 | -€10,743 | -39.0% |
| Other amounts receivable | 41 | €55,899 | €49,812 | -€6,087 | -10.9% |
| Cash at bank and in hand | 54/58 | €12,608 | €18,479 | +€5,871 | +46.6% |
| Deferred charges and accrued income | 490/1 | €1,346 | €1,254 | -€91 | -6.8% |
| Total equity and liabilities | 10/49 | €214,877 | €116,362 | -€98,515 | -45.8% |
| Equity | 10/15 | €89,167 | €79,611 | -€9,556 | -10.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €87,350 | €76,150 | -€11,200 | -12.8% |
| Tax-exempt reserves | 132 | €50,400 | €50,400 | = | 0.0% |
| Distributable reserves | 133 | €36,950 | €25,750 | -€11,200 | -30.3% |
| Profit (loss) carried forward | 14 | -€6,243 | -€4,599 | +€1,644 | +26.3% |
| Amounts payable | 17/49 | €125,711 | €36,751 | -€88,959 | -70.8% |
| Amounts payable within one year | 42/48 | €125,711 | €36,751 | -€88,959 | -70.8% |
| Current portion of amounts payable after more than one year | 42 | €4,022 | €1,900 | -€2,122 | -52.8% |
| Trade debts | 44 | €33,689 | €19,166 | -€14,523 | -43.1% |
| Suppliers | 440/4 | €33,689 | €19,166 | -€14,523 | -43.1% |
| Taxes, remuneration and social security | 45 | - | €4,486 | +€4,486 | |
| Taxes | 450/3 | - | €4,486 | +€4,486 | |
| Other amounts payable | 47/48 | €88,000 | €11,200 | -€76,800 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,473 | €5,500 | +€27 | +0.5% |
| Other operating charges | 640/8 | €6,363 | €2,273 | -€4,089 | -64.3% |
| Gross operating margin | 9900 | -€10,863 | €12,196 | +€23,059 | |
| Operating profit (loss) | 9901 | -€22,699 | €4,423 | +€27,122 | |
| Financial income | 75/76B | €6,755 | €1 | -€6,754 | -100.0% |
| Recurring financial income | 75 | €6,755 | €1 | -€6,754 | -100.0% |
| Financial charges | 65/66B | €3,179 | €2,678 | -€501 | -15.7% |
| Recurring financial charges | 65 | €3,179 | €2,678 | -€501 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,123 | €1,746 | +€20,868 | |
| Income taxes | 67/77 | €200 | €101 | -€99 | -49.4% |
| Profit (loss) for the period | 9904 | -€19,323 | €1,644 | +€20,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,323 | €1,644 | +€20,967 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.