PRODESIGNER: 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.
PRODESIGNER
Largest movements
- Cash +€48,823
up €48,823 (+403.6%), from €12,097 to €60,920
mainly Net result for the year (+€35,422) and Trade debts (+€20,828)
- Tangible fixed assets -€6,664
down €6,664 (-39.2%), from €17,004 to €10,340
- Reserves +€35,422
up €35,422 (+35.1%), from €100,807 to €136,229
- Trade debts +€20,828
up €20,828 (+85.4%), from €24,377 to €45,205
- Debts after one year -€15,777
down €15,777 (-26.0%), from €60,714 to €44,938
- Tax, wage and social debts +€12,423
up €12,423 (+157.2%), from €7,904 to €20,327
- Current portion of long-term debt -€9,708
down €9,708 (-38.1%), from €25,485 to €15,777
- Gross operating margin +€31,858
up €31,858 (+99.0%), from €32,191 to €64,049
- Taxes +€10,084
up €10,084 (+180.6%), from €5,584 to €15,668
- Depreciation +€3,368
up €3,368 (+102.2%), from €3,296 to €6,664
- Financial charges +€2,098
up €2,098 (+48.0%), from €4,372 to €6,470
- Financial income +€1,561
up €1,561 (+146.0%), from €1,069 to €2,630
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,685 | €270,874 | +€43,188 | +19.0% |
| Fixed assets | 21/28 | €153,504 | €146,840 | -€6,664 | -4.3% |
| Tangible fixed assets | 22/27 | €17,004 | €10,340 | -€6,664 | -39.2% |
| Furniture and vehicles | 24 | €17,004 | €10,340 | -€6,664 | -39.2% |
| Financial fixed assets | 28 | €136,500 | €136,500 | = | 0.0% |
| Current assets | 29/58 | €74,181 | €124,033 | +€49,853 | +67.2% |
| Amounts receivable within one year | 40/41 | €62,084 | €63,113 | +€1,030 | +1.7% |
| Trade receivables | 40 | €25,534 | €7,563 | -€17,971 | -70.4% |
| Other amounts receivable | 41 | €36,549 | €55,551 | +€19,001 | +52.0% |
| Cash at bank and in hand | 54/58 | €12,097 | €60,920 | +€48,823 | +403.6% |
| Total equity and liabilities | 10/49 | €227,685 | €270,874 | +€43,188 | +19.0% |
| Equity | 10/15 | €107,807 | €143,229 | +€35,422 | +32.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €100,807 | €136,229 | +€35,422 | +35.1% |
| Distributable reserves | 133 | €100,807 | €136,229 | +€35,422 | +35.1% |
| Amounts payable | 17/49 | €119,879 | €127,645 | +€7,766 | +6.5% |
| Amounts payable after more than one year | 17 | €60,714 | €44,938 | -€15,777 | -26.0% |
| Financial debts | 170/4 | €60,714 | €44,938 | -€15,777 | -26.0% |
| Amounts payable within one year | 42/48 | €57,766 | €81,309 | +€23,543 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €25,485 | €15,777 | -€9,708 | -38.1% |
| Trade debts | 44 | €24,377 | €45,205 | +€20,828 | +85.4% |
| Suppliers | 440/4 | €24,377 | €45,205 | +€20,828 | +85.4% |
| Taxes, remuneration and social security | 45 | €7,904 | €20,327 | +€12,423 | +157.2% |
| Taxes | 450/3 | €7,904 | €20,327 | +€12,423 | +157.2% |
| Accrued charges and deferred income | 492/3 | €1,398 | €1,398 | = | 0.0% |
| Non-recurring operating income | 76A | - | €470 | +€470 | |
| Remuneration, social security and pensions | 62 | €642 | €644 | +€1 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,296 | €6,664 | +€3,368 | +102.2% |
| Other operating charges | 640/8 | €1,079 | €1,811 | +€733 | +67.9% |
| Gross operating margin | 9900 | €32,191 | €64,049 | +€31,858 | +99.0% |
| Operating profit (loss) | 9901 | €27,174 | €54,930 | +€27,756 | +102.1% |
| Financial income | 75/76B | €1,069 | €2,630 | +€1,561 | +146.0% |
| Recurring financial income | 75 | €1,069 | €2,630 | +€1,561 | +146.0% |
| Financial charges | 65/66B | €4,372 | €6,470 | +€2,098 | +48.0% |
| Recurring financial charges | 65 | €4,372 | €6,470 | +€2,098 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €23,871 | €51,090 | +€27,219 | +114.0% |
| Income taxes | 67/77 | €5,584 | €15,668 | +€10,084 | +180.6% |
| Profit (loss) for the period | 9904 | €18,287 | €35,422 | +€17,135 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,287 | €35,422 | +€17,135 | +93.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.