O - 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.
O - DESIGN
Largest movements
- Tangible fixed assets -€4,847
down €4,847 (-59.1%), from €8,195 to €3,348
of which Furniture and vehicles: -€4,243
- Receivables within one year -€3,065
down €3,065 (-98.6%), from €3,110 to €45
of which Other amounts receivable: -€2,991
- Cash +€1,019
up €1,019 (+118.2%), from €862 to €1,881
mainly Depreciation (+€4,847) and Receivables within one year (+€3,065)
- Profit (loss) carried forward -€8,507
down €8,507 (-20.9%), from -€40,721 to -€49,228
- Other debts +€1,294
up €1,294 (+4.0%), from €32,527 to €33,821
- Tax, wage and social debts +€320
new in 2025: €320
- Gross operating margin +€1,452
up €1,452 (+37.0%), from -€3,928 to -€2,476
- Financial charges +€61
up €61 (+15.2%), from €402 to €463
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.
Cash bridge derived
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 | €12,257 | €5,364 | -€6,893 | -56.2% |
| Fixed assets | 21/28 | €8,285 | €3,438 | -€4,847 | -58.5% |
| Tangible fixed assets | 22/27 | €8,195 | €3,348 | -€4,847 | -59.1% |
| Furniture and vehicles | 24 | €5,173 | €930 | -€4,243 | -82.0% |
| Other tangible fixed assets | 26 | €3,022 | €2,418 | -€604 | -20.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €3,972 | €1,926 | -€2,046 | -51.5% |
| Amounts receivable within one year | 40/41 | €3,110 | €45 | -€3,065 | -98.6% |
| Trade receivables | 40 | €119 | €45 | -€74 | -62.2% |
| Other amounts receivable | 41 | €2,991 | - | -€2,991 | |
| Cash at bank and in hand | 54/58 | €862 | €1,881 | +€1,019 | +118.2% |
| Total equity and liabilities | 10/49 | €12,257 | €5,364 | -€6,893 | -56.2% |
| Equity | 10/15 | -€20,270 | -€28,777 | -€8,507 | -42.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€40,721 | -€49,228 | -€8,507 | -20.9% |
| Amounts payable | 17/49 | €32,527 | €34,141 | +€1,614 | +5.0% |
| Amounts payable within one year | 42/48 | €32,527 | €34,141 | +€1,614 | +5.0% |
| Taxes, remuneration and social security | 45 | - | €320 | +€320 | |
| Taxes | 450/3 | - | €320 | +€320 | |
| Other amounts payable | 47/48 | €32,527 | €33,821 | +€1,294 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,847 | €4,847 | = | 0.0% |
| Other operating charges | 640/8 | €705 | €721 | +€16 | +2.3% |
| Gross operating margin | 9900 | -€3,928 | -€2,476 | +€1,452 | +37.0% |
| Operating profit (loss) | 9901 | -€9,480 | -€8,044 | +€1,436 | +15.1% |
| Financial charges | 65/66B | €402 | €463 | +€61 | +15.2% |
| Recurring financial charges | 65 | €402 | €463 | +€61 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,882 | -€8,507 | +€1,375 | +13.9% |
| Profit (loss) for the period | 9904 | -€9,882 | -€8,507 | +€1,375 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,882 | -€8,507 | +€1,375 | +13.9% |
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 9 October 2026 via checked.be.