PDG 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.
PDG DESIGN
Largest movements
- Cash -€1,560
down €1,560 (-91.5%), from €1,704 to €144
mainly Net result for the year (-€9,696) and Deferred charges and accrued income (-€30)
- Tangible fixed assets -€243
down €243 (-14.6%), from €1,663 to €1,420
- Profit (loss) carried forward -€9,696
down €9,696 (-7.4%), from -€131,280 to -€140,976
- Other debts +€7,165
up €7,165 (+6.8%), from €105,586 to €112,751
- Trade debts +€757
up €757 (+23.9%), from €3,174 to €3,931
- Other operating charges +€1,732
up €1,732 (+78.4%), from €2,209 to €3,941
- Gross operating margin +€412
up €412 (+7.0%), from -€5,917 to -€5,505
- Financial charges -€88
down €88 (-93.0%), from €95 to €7
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 | €9,016 | €7,242 | -€1,774 | -19.7% |
| Fixed assets | 21/28 | €1,663 | €1,420 | -€243 | -14.6% |
| Tangible fixed assets | 22/27 | €1,663 | €1,420 | -€243 | -14.6% |
| Furniture and vehicles | 24 | €1,663 | €1,420 | -€243 | -14.6% |
| Current assets | 29/58 | €7,353 | €5,823 | -€1,530 | -20.8% |
| Amounts receivable within one year | 40/41 | €5,145 | €5,145 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,145 | €5,145 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,704 | €144 | -€1,560 | -91.5% |
| Deferred charges and accrued income | 490/1 | €504 | €533 | +€30 | +5.9% |
| Total equity and liabilities | 10/49 | €9,016 | €7,242 | -€1,774 | -19.7% |
| Equity | 10/15 | -€111,280 | -€120,976 | -€9,696 | -8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,280 | -€140,976 | -€9,696 | -7.4% |
| Amounts payable | 17/49 | €120,296 | €128,219 | +€7,922 | +6.6% |
| Amounts payable within one year | 42/48 | €108,759 | €116,681 | +€7,922 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,174 | €3,931 | +€757 | +23.9% |
| Suppliers | 440/4 | €3,174 | €3,931 | +€757 | +23.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €105,586 | €112,751 | +€7,165 | +6.8% |
| Accrued charges and deferred income | 492/3 | €11,537 | €11,537 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €243 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,209 | €3,941 | +€1,732 | +78.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,917 | -€5,505 | +€412 | +7.0% |
| Operating profit (loss) | 9901 | -€8,369 | -€9,689 | -€1,320 | -15.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €95 | €7 | -€88 | -93.0% |
| Recurring financial charges | 65 | €95 | €7 | -€88 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,464 | -€9,696 | -€1,232 | -14.6% |
| Profit (loss) for the period | 9904 | -€8,464 | -€9,696 | -€1,232 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,464 | -€9,696 | -€1,232 | -14.6% |
Source: filed annual accounts (NBB), fiscal 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.