PT 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.
PT DESIGN
Largest movements
- Cash +€28,120
up €28,120 (+331%), from €8,490 to €36,610
mainly Net result for the year (+€53,569) and Depreciation (+€16,740)
- Tangible fixed assets +€12,586
up €12,586 (+4.5%), from €281,453 to €294,039
of which Plant, machinery and equipment: +€15,906
- Receivables within one year +€9,743
up €9,743 (+69.5%), from €14,019 to €23,762
of which Trade receivables: +€16,106
- Reserves +€53,569
up €53,569 (+290%), from €18,448 to €72,017
- Debts after one year -€20,820
down €20,820 (-8.3%), from €250,000 to €229,180
- Current portion of long-term debt +€8,867
new in 2025: €8,867
- Tax, wage and social debts +€5,856
up €5,856 (+517%), from €1,134 to €6,990
- Gross operating margin +€59,310
up €59,310 (+172%), from €34,412 to €93,723
- Taxes +€11,203
up €11,203 (+1,142%), from €981 to €12,184
- Depreciation +€3,891
up €3,891 (+30.3%), from €12,848 to €16,740
- Financial charges -€1,652
down €1,652 (-14.0%), from €11,783 to €10,131
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 | €303,972 | €354,422 | +€50,449 | +16.6% |
| Fixed assets | 21/28 | €281,453 | €294,039 | +€12,586 | +4.5% |
| Tangible fixed assets | 22/27 | €281,453 | €294,039 | +€12,586 | +4.5% |
| Land and buildings | 22 | €265,627 | €266,125 | +€498 | +0.2% |
| Plant, machinery and equipment | 23 | €772 | €16,678 | +€15,906 | +2,060% |
| Furniture and vehicles | 24 | €15,053 | €11,236 | -€3,818 | -25.4% |
| Current assets | 29/58 | €22,519 | €60,383 | +€37,863 | +168% |
| Amounts receivable within one year | 40/41 | €14,019 | €23,762 | +€9,743 | +69.5% |
| Trade receivables | 40 | €5,292 | €21,397 | +€16,106 | +304% |
| Other amounts receivable | 41 | €8,727 | €2,364 | -€6,363 | -72.9% |
| Cash at bank and in hand | 54/58 | €8,490 | €36,610 | +€28,120 | +331% |
| Deferred charges and accrued income | 490/1 | €11 | €11 | = | 0.0% |
| Total equity and liabilities | 10/49 | €303,972 | €354,422 | +€50,449 | +16.6% |
| Equity | 10/15 | €50,016 | €103,585 | +€53,569 | +107% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,448 | €72,017 | +€53,569 | +290% |
| Distributable reserves | 133 | €18,448 | €72,017 | +€53,569 | +290% |
| Profit (loss) carried forward | 14 | €29,068 | €29,068 | = | 0.0% |
| Amounts payable | 17/49 | €253,956 | €250,837 | -€3,119 | -1.2% |
| Amounts payable after more than one year | 17 | €250,000 | €229,180 | -€20,820 | -8.3% |
| Financial debts | 170/4 | €250,000 | €229,180 | -€20,820 | -8.3% |
| Amounts payable within one year | 42/48 | €3,956 | €21,658 | +€17,701 | +447% |
| Current portion of amounts payable after more than one year | 42 | - | €8,867 | +€8,867 | |
| Trade debts | 44 | €1,397 | €1,975 | +€578 | +41.4% |
| Suppliers | 440/4 | €1,397 | €1,975 | +€578 | +41.4% |
| Taxes, remuneration and social security | 45 | €1,134 | €6,990 | +€5,856 | +517% |
| Taxes | 450/3 | €1,134 | €6,990 | +€5,856 | +517% |
| Other amounts payable | 47/48 | €1,426 | €3,826 | +€2,400 | +168% |
| Non-recurring operating income | 76A | €2,481 | - | -€2,481 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,848 | €16,740 | +€3,891 | +30.3% |
| Other operating charges | 640/8 | €309 | €1,100 | +€791 | +256% |
| Gross operating margin | 9900 | €34,412 | €93,723 | +€59,310 | +172% |
| Operating profit (loss) | 9901 | €21,255 | €75,883 | +€54,628 | +257% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,600% |
| Financial charges | 65/66B | €11,783 | €10,131 | -€1,652 | -14.0% |
| Recurring financial charges | 65 | €11,783 | €10,131 | -€1,652 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €9,472 | €65,752 | +€56,281 | +594% |
| Income taxes | 67/77 | €981 | €12,184 | +€11,203 | +1,142% |
| Profit (loss) for the period | 9904 | €8,491 | €53,569 | +€45,078 | +531% |
| Profit (loss) for the period to be appropriated | 9905 | €8,491 | €53,569 | +€45,078 | +531% |
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 17 October 2026 via checked.be.