NV 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.
NV DESIGN
Largest movements
- Tangible fixed assets +€33,260
up €33,260 (+1048.9%), from €3,171 to €36,431
of which Furniture and vehicles: +€35,638
- Receivables within one year +€20,192
up €20,192 (+32.8%), from €61,626 to €81,818
of which Other amounts receivable: +€21,754
- Cash -€17,161
down €17,161 (-28.9%), from €59,417 to €42,256
mainly Contributions, distributions and other (-€60,976) and Investment in fixed assets (net) (-€36,190)
- Other debts +€60,976
new in 2026: €60,976
- Profit (loss) carried forward -€39,875
down €39,875 (-43.3%), from €91,992 to €52,117
- Trade debts +€22,375
up €22,375 (+294.1%), from €7,607 to €29,983
- Tax, wage and social debts -€6,393
down €6,393 (-32.6%), from €19,615 to €13,221
of which Remuneration and social security: -€3,500
- Gross operating margin -€12,646
down €12,646 (-22.3%), from €56,835 to €44,189
- Other operating charges +€4,900
up €4,900 (+377.5%), from €1,298 to €6,198
- Financial charges +€1,215
up €1,215 (+40.2%), from €3,024 to €4,239
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 | €124,214 | €161,297 | +€37,083 | +29.9% |
| Fixed assets | 21/28 | €3,171 | €36,431 | +€33,260 | +1048.9% |
| Tangible fixed assets | 22/27 | €3,171 | €36,431 | +€33,260 | +1048.9% |
| Plant, machinery and equipment | 23 | €3,171 | €793 | -€2,377 | -75.0% |
| Furniture and vehicles | 24 | - | €35,638 | +€35,638 | |
| Current assets | 29/58 | €121,043 | €124,866 | +€3,822 | +3.2% |
| Amounts receivable within one year | 40/41 | €61,626 | €81,818 | +€20,192 | +32.8% |
| Trade receivables | 40 | €59,493 | €57,931 | -€1,562 | -2.6% |
| Other amounts receivable | 41 | €2,133 | €23,887 | +€21,754 | +1020.0% |
| Cash at bank and in hand | 54/58 | €59,417 | €42,256 | -€17,161 | -28.9% |
| Deferred charges and accrued income | 490/1 | - | €791 | +€791 | |
| Total equity and liabilities | 10/49 | €124,214 | €161,297 | +€37,083 | +29.9% |
| Equity | 10/15 | €96,992 | €57,117 | -€39,875 | -41.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,992 | €52,117 | -€39,875 | -43.3% |
| Amounts payable | 17/49 | €27,222 | €104,180 | +€76,957 | +282.7% |
| Amounts payable within one year | 42/48 | €27,222 | €104,180 | +€76,957 | +282.7% |
| Trade debts | 44 | €7,607 | €29,983 | +€22,375 | +294.1% |
| Suppliers | 440/4 | €7,607 | €29,983 | +€22,375 | +294.1% |
| Taxes, remuneration and social security | 45 | €19,615 | €13,221 | -€6,393 | -32.6% |
| Taxes | 450/3 | €10,115 | €7,221 | -€2,893 | -28.6% |
| Remuneration and social security | 454/9 | €9,500 | €6,000 | -€3,500 | -36.8% |
| Other amounts payable | 47/48 | - | €60,976 | +€60,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,972 | €2,929 | -€43 | -1.4% |
| Other operating charges | 640/8 | €1,298 | €6,198 | +€4,900 | +377.5% |
| Gross operating margin | 9900 | €56,835 | €44,189 | -€12,646 | -22.3% |
| Operating profit (loss) | 9901 | €52,565 | €35,061 | -€17,504 | -33.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,024 | €4,239 | +€1,215 | +40.2% |
| Recurring financial charges | 65 | €3,024 | €4,239 | +€1,215 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €49,543 | €30,822 | -€18,720 | -37.8% |
| Income taxes | 67/77 | €10,115 | €9,721 | -€393 | -3.9% |
| Profit (loss) for the period | 9904 | €39,428 | €21,101 | -€18,327 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,428 | €21,101 | -€18,327 | -46.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.