PR 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.
PR DESIGN
Largest movements
- Receivables within one year +€48,114
up €48,114 (+41.9%), from €114,710 to €162,824
of which Trade receivables: +€27,849
- Trade debts +€20,596
up €20,596 (+365%), from €5,636 to €26,232
- Reserves +€15,000
up €15,000 (+27.3%), from €54,949 to €69,949
of which Distributable reserves: +€15,000
- Tax, wage and social debts +€10,508
up €10,508 (+89.7%), from €11,720 to €22,228
of which Taxes: +€5,665
- Advances received +€1,900
new in 2025: €1,900
- Staff costs +€32,643
up €32,643 (+487%), from €6,697 to €39,340
- Gross operating margin +€31,429
up €31,429 (+71.1%), from €44,207 to €75,636
- Taxes +€6,487
up €6,487 (+85.0%), from €7,633 to €14,120
- Depreciation +€1,379
up €1,379 (+78.0%), from €1,768 to €3,147
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 | €123,628 | €173,895 | +€50,267 | +40.7% |
| Fixed assets | 21/28 | €6,521 | €7,874 | +€1,353 | +20.8% |
| Tangible fixed assets | 22/27 | €5,193 | €6,546 | +€1,353 | +26.1% |
| Plant, machinery and equipment | 23 | €3,049 | €2,209 | -€839 | -27.5% |
| Furniture and vehicles | 24 | €2,144 | €4,337 | +€2,193 | +102% |
| Financial fixed assets | 28 | €1,328 | €1,328 | = | 0.0% |
| Current assets | 29/58 | €117,107 | €166,021 | +€48,914 | +41.8% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €114,710 | €162,824 | +€48,114 | +41.9% |
| Trade receivables | 40 | €6,958 | €34,807 | +€27,849 | +400% |
| Other amounts receivable | 41 | €107,752 | €128,017 | +€20,265 | +18.8% |
| Cash at bank and in hand | 54/58 | €1,021 | €921 | -€99 | -9.7% |
| Deferred charges and accrued income | 490/1 | €876 | €1,776 | +€900 | +103% |
| Total equity and liabilities | 10/49 | €123,628 | €173,895 | +€50,267 | +40.7% |
| Equity | 10/15 | €106,271 | €122,701 | +€16,430 | +15.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €54,949 | €69,949 | +€15,000 | +27.3% |
| Non-distributable reserves | 130/1 | €992 | €992 | = | 0.0% |
| Reserves not available under the articles | 1311 | €992 | €992 | = | 0.0% |
| Distributable reserves | 133 | €53,958 | €68,958 | +€15,000 | +27.8% |
| Profit (loss) carried forward | 14 | €32,730 | €34,160 | +€1,430 | +4.4% |
| Amounts payable | 17/49 | €17,357 | €51,194 | +€33,837 | +195% |
| Amounts payable within one year | 42/48 | €17,357 | €51,194 | +€33,837 | +195% |
| Trade debts | 44 | €5,636 | €26,232 | +€20,596 | +365% |
| Suppliers | 440/4 | €5,636 | €26,232 | +€20,596 | +365% |
| Advances received on contracts in progress | 46 | - | €1,900 | +€1,900 | |
| Taxes, remuneration and social security | 45 | €11,720 | €22,228 | +€10,508 | +89.7% |
| Taxes | 450/3 | €11,257 | €16,922 | +€5,665 | +50.3% |
| Remuneration and social security | 454/9 | €463 | €5,307 | +€4,844 | +1,046% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Remuneration, social security and pensions | 62 | €6,697 | €39,340 | +€32,643 | +487% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €3,147 | +€1,379 | +78.0% |
| Other operating charges | 640/8 | €1,090 | €1,411 | +€321 | +29.4% |
| Gross operating margin | 9900 | €44,207 | €75,636 | +€31,429 | +71.1% |
| Operating profit (loss) | 9901 | €34,652 | €31,738 | -€2,913 | -8.4% |
| Financial income | 75/76B | €3 | €5 | +€2 | +49.7% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +49.7% |
| Financial charges | 65/66B | €395 | €360 | -€35 | -9.0% |
| Recurring financial charges | 65 | €395 | €360 | -€35 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €34,260 | €31,383 | -€2,876 | -8.4% |
| Income taxes | 67/77 | €7,633 | €14,120 | +€6,487 | +85.0% |
| Profit (loss) for the period | 9904 | €26,626 | €17,263 | -€9,363 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,626 | €17,263 | -€9,363 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.