NEW DESIGN CONSTRUCT: 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.
NEW DESIGN CONSTRUCT
Largest movements
- Tangible fixed assets -€120,406
down €120,406 (-74.4%), from €161,843 to €41,437
of which Land and buildings: -€115,320
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Stocks and contracts -€23,586
down €23,586 (-94.9%), from €24,860 to €1,274
- Cash -€11,974
down €11,974 (-55.7%), from €21,498 to €9,525
mainly Debts after one year (-€108,246) and Net result for the year (-€41,861)
- Receivables within one year +€9,648
up €9,648 (+20.0%), from €48,264 to €57,912
of which Trade receivables: +€6,561
- Debts after one year -€108,246
down €108,246 (-92.2%), from €117,365 to €9,119
- Profit (loss) carried forward -€41,861
down €41,861, from €23,543 to -€18,318
- Tax, wage and social debts -€19,240
down €19,240 (-67.6%), from €28,467 to €9,227
of which Taxes: -€19,240
- Advances received +€12,100
new in 2025: €12,100
- Short-term financial debts -€9,796
no longer reported in 2025 (was €9,796)
- Gross operating margin -€51,923
down €51,923, from €36,923 to -€15,000
- Financial charges -€15,252
down €15,252 (-51.2%), from €29,803 to €14,552
of which Financial charges: -€15,316
- Depreciation -€1,594
down €1,594 (-15.9%), from €10,040 to €8,446
- Other operating charges +€1,091
up €1,091 (+16.5%), from €6,598 to €7,689
- Financial income +€1,030
up €1,030 (+36.9%), from €2,795 to €3,826
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 | €288,401 | €110,373 | -€178,028 | -61.7% |
| Fixed assets | 21/28 | €162,069 | €41,663 | -€120,406 | -74.3% |
| Tangible fixed assets | 22/27 | €161,843 | €41,437 | -€120,406 | -74.4% |
| Land and buildings | 22 | €147,282 | €31,962 | -€115,320 | -78.3% |
| Plant, machinery and equipment | 23 | €920 | €531 | -€390 | -42.3% |
| Furniture and vehicles | 24 | €13,641 | €8,944 | -€4,697 | -34.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €126,332 | €68,710 | -€57,622 | -45.6% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Stocks and contracts in progress | 3 | €24,860 | €1,274 | -€23,586 | -94.9% |
| Stocks | 30/36 | €24,860 | €1,274 | -€23,586 | -94.9% |
| Amounts receivable within one year | 40/41 | €48,264 | €57,912 | +€9,648 | +20.0% |
| Trade receivables | 40 | €29,106 | €35,667 | +€6,561 | +22.5% |
| Other amounts receivable | 41 | €19,158 | €22,245 | +€3,087 | +16.1% |
| Cash at bank and in hand | 54/58 | €21,498 | €9,525 | -€11,974 | -55.7% |
| Deferred charges and accrued income | 490/1 | €1,710 | - | -€1,710 | |
| Total equity and liabilities | 10/49 | €288,401 | €110,373 | -€178,028 | -61.7% |
| Equity | 10/15 | €52,543 | €10,682 | -€41,861 | -79.7% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,543 | -€18,318 | -€41,861 | |
| Amounts payable | 17/49 | €235,858 | €99,691 | -€136,167 | -57.7% |
| Amounts payable after more than one year | 17 | €117,365 | €9,119 | -€108,246 | -92.2% |
| Financial debts | 170/4 | €117,365 | €9,119 | -€108,246 | -92.2% |
| Amounts payable within one year | 42/48 | €118,493 | €90,572 | -€27,921 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €5,476 | €2,523 | -€2,953 | -53.9% |
| Financial debts | 43 | €9,796 | - | -€9,796 | |
| Credit institutions | 430/8 | €9,796 | - | -€9,796 | |
| Trade debts | 44 | €74,754 | €66,723 | -€8,032 | -10.7% |
| Suppliers | 440/4 | €74,754 | €66,723 | -€8,032 | -10.7% |
| Advances received on contracts in progress | 46 | - | €12,100 | +€12,100 | |
| Taxes, remuneration and social security | 45 | €28,467 | €9,227 | -€19,240 | -67.6% |
| Taxes | 450/3 | €22,596 | €3,356 | -€19,240 | -85.1% |
| Remuneration and social security | 454/9 | €5,871 | €5,871 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,040 | €8,446 | -€1,594 | -15.9% |
| Other operating charges | 640/8 | €6,598 | €7,689 | +€1,091 | +16.5% |
| Gross operating margin | 9900 | €36,923 | -€15,000 | -€51,923 | |
| Operating profit (loss) | 9901 | €20,285 | -€31,135 | -€51,419 | |
| Financial income | 75/76B | €2,795 | €3,826 | +€1,030 | +36.9% |
| Recurring financial income | 75 | €2,795 | €3,826 | +€1,030 | +36.9% |
| Financial charges | 65/66B | €29,803 | €14,552 | -€15,252 | -51.2% |
| Recurring financial charges | 65 | €29,803 | €14,487 | -€15,316 | -51.4% |
| Non-recurring financial charges | 66B | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | -€6,723 | -€41,861 | -€35,138 | -523% |
| Profit (loss) for the period | 9904 | -€6,723 | -€41,861 | -€35,138 | -523% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,723 | -€41,861 | -€35,138 | -523% |
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 14 October 2026 via checked.be.