PRO DESIGNING: 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 DESIGNING
Largest movements
- Tangible fixed assets -€8,882
down €8,882 (-8.8%), from €100,453 to €91,571
of which Plant, machinery and equipment: -€8,113
- Receivables within one year +€7,106
up €7,106 (+40.2%), from €17,664 to €24,770
of which Trade receivables: +€6,250
- Stocks and contracts -€5,300
down €5,300 (-12.5%), from €42,500 to €37,200
of which Contracts in progress: -€8,000
- Cash -€3,288
down €3,288 (-21.5%), from €15,305 to €12,017
mainly Net result for the year (-€32,123) and Other debts (-€15,787)
- Profit (loss) carried forward -€32,123
down €32,123 (-163.7%), from -€19,625 to -€51,748
- Debts after one year +€20,000
up €20,000 (+13.3%), from €150,000 to €170,000
- Trade debts +€16,119
up €16,119 (+197.6%), from €8,158 to €24,277
- Other debts -€15,787
down €15,787 (-94.0%), from €16,802 to €1,015
- Depreciation +€16,976
up €16,976 (+1522.3%), from €1,115 to €18,091
- Gross operating margin -€9,095
down €9,095 (-248.2%), from -€3,665 to -€12,760
- Other operating charges -€1,220
down €1,220 (-54.9%), from €2,220 to €1,000
- Taxes -€184
down €184 (-62.0%), from €297 to €113
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 | €176,862 | €165,781 | -€11,081 | -6.3% |
| Fixed assets | 21/28 | €100,453 | €91,571 | -€8,882 | -8.8% |
| Tangible fixed assets | 22/27 | €100,453 | €91,571 | -€8,882 | -8.8% |
| Land and buildings | 22 | €1,503 | €1,289 | -€215 | -14.3% |
| Plant, machinery and equipment | 23 | €42,448 | €34,335 | -€8,113 | -19.1% |
| Furniture and vehicles | 24 | €56,502 | €55,948 | -€554 | -1.0% |
| Current assets | 29/58 | €76,409 | €74,210 | -€2,199 | -2.9% |
| Stocks and contracts in progress | 3 | €42,500 | €37,200 | -€5,300 | -12.5% |
| Stocks | 30/36 | €34,500 | €37,200 | +€2,700 | +7.8% |
| Contracts in progress | 37 | €8,000 | - | -€8,000 | |
| Amounts receivable within one year | 40/41 | €17,664 | €24,770 | +€7,106 | +40.2% |
| Trade receivables | 40 | €12,838 | €19,088 | +€6,250 | +48.7% |
| Other amounts receivable | 41 | €4,826 | €5,682 | +€856 | +17.7% |
| Cash at bank and in hand | 54/58 | €15,305 | €12,017 | -€3,288 | -21.5% |
| Deferred charges and accrued income | 490/1 | €941 | €223 | -€717 | -76.3% |
| Total equity and liabilities | 10/49 | €176,862 | €165,781 | -€11,081 | -6.3% |
| Equity | 10/15 | €889 | -€31,234 | -€32,123 | |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €1,864 | €1,864 | = | 0.0% |
| Distributable reserves | 133 | €1,864 | €1,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,625 | -€51,748 | -€32,123 | -163.7% |
| Amounts payable | 17/49 | €175,973 | €197,015 | +€21,042 | +12.0% |
| Amounts payable after more than one year | 17 | €150,000 | €170,000 | +€20,000 | +13.3% |
| Other amounts payable | 178/9 | €150,000 | €170,000 | +€20,000 | +13.3% |
| Amounts payable within one year | 42/48 | €25,973 | €27,015 | +€1,042 | +4.0% |
| Trade debts | 44 | €8,158 | €24,277 | +€16,119 | +197.6% |
| Suppliers | 440/4 | €8,158 | €24,277 | +€16,119 | +197.6% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €1,013 | €1,323 | +€310 | +30.6% |
| Taxes | 450/3 | €1,013 | €1,323 | +€310 | +30.6% |
| Other amounts payable | 47/48 | €16,802 | €1,015 | -€15,787 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €18,091 | +€16,976 | +1522.3% |
| Other operating charges | 640/8 | €2,220 | €1,000 | -€1,220 | -54.9% |
| Gross operating margin | 9900 | -€3,665 | -€12,760 | -€9,095 | -248.2% |
| Operating profit (loss) | 9901 | -€7,000 | -€31,851 | -€24,851 | -355.0% |
| Financial income | 75/76B | €77 | €130 | +€53 | +68.7% |
| Recurring financial income | 75 | €77 | €130 | +€53 | +68.7% |
| Financial charges | 65/66B | €278 | €289 | +€10 | +3.7% |
| Recurring financial charges | 65 | €278 | €289 | +€10 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,201 | -€32,010 | -€24,808 | -344.5% |
| Income taxes | 67/77 | €297 | €113 | -€184 | -62.0% |
| Profit (loss) for the period | 9904 | -€7,499 | -€32,123 | -€24,624 | -328.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,499 | -€32,123 | -€24,624 | -328.4% |
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.