PRO 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.
PRO DESIGN
Largest movements
- Receivables within one year -€11,206
down €11,206 (-2.8%), from €395,477 to €384,271
of which Other amounts receivable: -€8,624
- Tangible fixed assets +€4,191
new in 2025: €4,191
- Profit (loss) carried forward -€29,031
down €29,031 (-16.2%), from €179,097 to €150,066
- Tax, wage and social debts +€19,650
up €19,650 (+20.1%), from €97,542 to €117,192
of which Remuneration and social security: +€40,087
- Gross operating margin -€74,493
down €74,493 (-41.5%), from €179,680 to €105,186
- Taxes -€19,816
down €19,816 (-98.3%), from €20,161 to €345
- Other operating charges +€18,291
up €18,291 (+642%), from €2,850 to €21,141
- Staff costs +€5,996
up €5,996 (+5.7%), from €105,544 to €111,540
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 | €395,511 | €388,495 | -€7,015 | -1.8% |
| Fixed assets | 21/28 | - | €4,191 | +€4,191 | |
| Tangible fixed assets | 22/27 | - | €4,191 | +€4,191 | |
| Furniture and vehicles | 24 | - | €4,191 | +€4,191 | |
| Current assets | 29/58 | €395,511 | €384,305 | -€11,206 | -2.8% |
| Amounts receivable within one year | 40/41 | €395,477 | €384,271 | -€11,206 | -2.8% |
| Trade receivables | 40 | €116,745 | €114,163 | -€2,582 | -2.2% |
| Other amounts receivable | 41 | €278,732 | €270,108 | -€8,624 | -3.1% |
| Cash at bank and in hand | 54/58 | €34 | €34 | = | 0.0% |
| Total equity and liabilities | 10/49 | €395,511 | €388,495 | -€7,015 | -1.8% |
| Equity | 10/15 | €181,697 | €152,666 | -€29,031 | -16.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,097 | €150,066 | -€29,031 | -16.2% |
| Amounts payable | 17/49 | €213,813 | €235,829 | +€22,016 | +10.3% |
| Amounts payable within one year | 42/48 | €213,813 | €235,829 | +€22,016 | +10.3% |
| Financial debts | 43 | €4,209 | €5,276 | +€1,067 | +25.3% |
| Credit institutions | 430/8 | €4,209 | €5,276 | +€1,067 | +25.3% |
| Trade debts | 44 | €112,062 | €113,361 | +€1,299 | +1.2% |
| Suppliers | 440/4 | €16,166 | €19,073 | +€2,907 | +18.0% |
| Bills of exchange payable | 441 | €95,896 | €94,288 | -€1,607 | -1.7% |
| Taxes, remuneration and social security | 45 | €97,542 | €117,192 | +€19,650 | +20.1% |
| Taxes | 450/3 | €60,779 | €40,342 | -€20,437 | -33.6% |
| Remuneration and social security | 454/9 | €36,763 | €76,850 | +€40,087 | +109% |
| Remuneration, social security and pensions | 62 | €105,544 | €111,540 | +€5,996 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €381 | +€381 | |
| Other operating charges | 640/8 | €2,850 | €21,141 | +€18,291 | +642% |
| Gross operating margin | 9900 | €179,680 | €105,186 | -€74,493 | -41.5% |
| Operating profit (loss) | 9901 | €71,285 | -€27,876 | -€99,161 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.8% |
| Financial charges | 65/66B | €504 | €810 | +€307 | +60.9% |
| Recurring financial charges | 65 | €504 | €810 | +€307 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €70,782 | -€28,686 | -€99,469 | |
| Income taxes | 67/77 | €20,161 | €345 | -€19,816 | -98.3% |
| Profit (loss) for the period | 9904 | €50,621 | -€29,031 | -€79,652 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,621 | -€29,031 | -€79,652 |
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 30 October 2026 via checked.be.