Process Design Industry: 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.
Process Design Industry
Largest movements
- Receivables within one year +€4,124
up €4,124 (+4.5%), from €90,735 to €94,859
of which Other amounts receivable: +€4,124
- Tangible fixed assets -€4,029
down €4,029 (-72.1%), from €5,589 to €1,560
- Profit (loss) carried forward -€1,143
down €1,143 (-1.5%), from €76,221 to €75,078
- Trade debts +€1,106
up €1,106 (+29.1%), from €3,798 to €4,904
- Gross operating margin +€14,209
up €14,209 (+88.7%), from -€16,026 to -€1,817
- Depreciation -€2,103
down €2,103 (-34.3%), from €6,132 to €4,029
- Financial income -€1,439
down €1,439 (-22.8%), from €6,312 to €4,873
- Other operating charges -€659
no longer reported in 2025 (was €659)
- Financial charges -€330
down €330 (-91.8%), from €359 to €29
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 | €99,326 | €99,430 | +€104 | +0.1% |
| Fixed assets | 21/28 | €5,589 | €1,560 | -€4,029 | -72.1% |
| Tangible fixed assets | 22/27 | €5,589 | €1,560 | -€4,029 | -72.1% |
| Furniture and vehicles | 24 | €5,589 | €1,560 | -€4,029 | -72.1% |
| Current assets | 29/58 | €93,737 | €97,870 | +€4,133 | +4.4% |
| Amounts receivable after more than one year | 29 | €2,605 | €2,605 | = | 0.0% |
| Other amounts receivable | 291 | €2,605 | €2,605 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €90,735 | €94,859 | +€4,124 | +4.5% |
| Trade receivables | 40 | €2,806 | €2,806 | = | 0.0% |
| Other amounts receivable | 41 | €87,929 | €92,053 | +€4,124 | +4.7% |
| Cash at bank and in hand | 54/58 | €397 | €405 | +€9 | +2.2% |
| Total equity and liabilities | 10/49 | €99,326 | €99,430 | +€104 | +0.1% |
| Equity | 10/15 | €77,221 | €76,078 | -€1,143 | -1.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,221 | €75,078 | -€1,143 | -1.5% |
| Amounts payable | 17/49 | €22,105 | €23,352 | +€1,247 | +5.6% |
| Amounts payable within one year | 42/48 | €22,105 | €23,352 | +€1,247 | +5.6% |
| Trade debts | 44 | €3,798 | €4,904 | +€1,106 | +29.1% |
| Suppliers | 440/4 | €3,798 | €4,904 | +€1,106 | +29.1% |
| Taxes, remuneration and social security | 45 | €18,307 | €18,448 | +€141 | +0.8% |
| Taxes | 450/3 | €18,307 | €18,448 | +€141 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,132 | €4,029 | -€2,103 | -34.3% |
| Other operating charges | 640/8 | €659 | - | -€659 | |
| Gross operating margin | 9900 | -€16,026 | -€1,817 | +€14,209 | +88.7% |
| Operating profit (loss) | 9901 | -€22,817 | -€5,846 | +€16,971 | +74.4% |
| Financial income | 75/76B | €6,312 | €4,873 | -€1,439 | -22.8% |
| Recurring financial income | 75 | €6,312 | €4,873 | -€1,439 | -22.8% |
| Financial charges | 65/66B | €359 | €29 | -€330 | -91.8% |
| Recurring financial charges | 65 | €359 | €29 | -€330 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,864 | -€1,002 | +€15,862 | +94.1% |
| Income taxes | 67/77 | €141 | €141 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€17,005 | -€1,143 | +€15,862 | +93.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,005 | -€1,143 | +€15,862 | +93.3% |
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 6 October 2026 via checked.be.