NEWTON DESIGN: 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.
NEWTON DESIGN
Largest movements
- Receivables after one year +€55,750
up €55,750 (+83.8%), from €66,500 to €122,250
- Tangible fixed assets -€52,795
down €52,795 (-7.0%), from €750,119 to €697,323
of which Plant, machinery and equipment: -€34,729
- Receivables within one year -€16,631
down €16,631 (-49.6%), from €33,498 to €16,866
of which Trade receivables: -€23,109
- Cash -€11,190
down €11,190 (-92.1%), from €12,150 to €960
mainly Receivables after one year (-€55,750) and Debts after one year (-€36,310)
- Debts after one year -€36,310
down €36,310 (-8.5%), from €427,221 to €390,911
- Profit (loss) carried forward +€21,697
up €21,697 (+7.5%), from -€289,024 to -€267,327
- Gross operating margin -€47,921
down €47,921 (-28.4%), from €168,965 to €121,043
- Depreciation -€2,243
down €2,243 (-2.7%), from €83,930 to €81,687
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €863,267 | €838,400 | -€24,867 | -2.9% |
| Fixed assets | 21/28 | €751,119 | €698,323 | -€52,795 | -7.0% |
| Tangible fixed assets | 22/27 | €750,119 | €697,323 | -€52,795 | -7.0% |
| Land and buildings | 22 | €501,594 | €483,190 | -€18,404 | -3.7% |
| Plant, machinery and equipment | 23 | €248,525 | €213,797 | -€34,729 | -14.0% |
| Furniture and vehicles | 24 | - | €337 | +€337 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €112,148 | €140,076 | +€27,929 | +24.9% |
| Amounts receivable after more than one year | 29 | €66,500 | €122,250 | +€55,750 | +83.8% |
| Other amounts receivable | 291 | €66,500 | €122,250 | +€55,750 | +83.8% |
| Amounts receivable within one year | 40/41 | €33,498 | €16,866 | -€16,631 | -49.6% |
| Trade receivables | 40 | €32,209 | €9,100 | -€23,109 | -71.7% |
| Other amounts receivable | 41 | €1,289 | €7,767 | +€6,478 | +503% |
| Cash at bank and in hand | 54/58 | €12,150 | €960 | -€11,190 | -92.1% |
| Total equity and liabilities | 10/49 | €863,267 | €838,400 | -€24,867 | -2.9% |
| Equity | 10/15 | €380,976 | €402,673 | +€21,697 | +5.7% |
| Contributions | 10/11 | €670,000 | €670,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,024 | -€267,327 | +€21,697 | +7.5% |
| Amounts payable | 17/49 | €482,291 | €435,727 | -€46,564 | -9.7% |
| Amounts payable after more than one year | 17 | €427,221 | €390,911 | -€36,310 | -8.5% |
| Financial debts | 170/4 | €427,221 | €390,911 | -€36,310 | -8.5% |
| Amounts payable within one year | 42/48 | €55,070 | €44,816 | -€10,254 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €35,773 | €36,310 | +€537 | +1.5% |
| Trade debts | 44 | €7,685 | €2,839 | -€4,846 | -63.1% |
| Suppliers | 440/4 | €7,685 | €2,839 | -€4,846 | -63.1% |
| Taxes, remuneration and social security | 45 | - | €382 | +€382 | |
| Taxes | 450/3 | - | €382 | +€382 | |
| Other amounts payable | 47/48 | €11,611 | €5,285 | -€6,327 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,930 | €81,687 | -€2,243 | -2.7% |
| Other operating charges | 640/8 | €11,974 | €11,003 | -€971 | -8.1% |
| Non-recurring operating charges | 66A | €7,223 | - | -€7,223 | |
| Gross operating margin | 9900 | €168,965 | €121,043 | -€47,921 | -28.4% |
| Operating profit (loss) | 9901 | €65,837 | €28,354 | -€37,484 | -56.9% |
| Financial income | 75/76B | €29 | €270 | +€241 | +829% |
| Recurring financial income | 75 | €29 | €270 | +€241 | +829% |
| Financial charges | 65/66B | €8,317 | €6,927 | -€1,390 | -16.7% |
| Recurring financial charges | 65 | €8,317 | €6,927 | -€1,390 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €57,550 | €21,697 | -€35,853 | -62.3% |
| Profit (loss) for the period | 9904 | €57,550 | €21,697 | -€35,853 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,550 | €21,697 | -€35,853 | -62.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.