Pulpo 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.
Pulpo Design
Largest movements
- Cash +€7,566
up €7,566 (+23.4%), from €32,331 to €39,897
mainly Net result for the year (+€9,048) and Receivables within one year (+€2,840)
- Receivables within one year -€2,840
down €2,840 (-38.3%), from €7,415 to €4,576
- Reserves +€9,048
up €9,048 (+32.4%), from €27,954 to €37,001
- Tax, wage and social debts -€3,697
down €3,697 (-47.5%), from €7,785 to €4,088
- Other debts -€560
no longer reported in 2025 (was €560)
- Gross operating margin -€11,327
down €11,327 (-48.3%), from €23,453 to €12,126
- Taxes -€2,234
down €2,234 (-47.8%), from €4,671 to €2,437
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 | €39,756 | €44,501 | +€4,745 | +11.9% |
| Current assets | 29/58 | €39,756 | €44,501 | +€4,745 | +11.9% |
| Amounts receivable within one year | 40/41 | €7,415 | €4,576 | -€2,840 | -38.3% |
| Trade receivables | 40 | €7,415 | €4,576 | -€2,840 | -38.3% |
| Cash at bank and in hand | 54/58 | €32,331 | €39,897 | +€7,566 | +23.4% |
| Deferred charges and accrued income | 490/1 | €9 | €28 | +€18 | +195% |
| Total equity and liabilities | 10/49 | €39,756 | €44,501 | +€4,745 | +11.9% |
| Equity | 10/15 | €30,954 | €40,001 | +€9,048 | +29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,954 | €37,001 | +€9,048 | +32.4% |
| Distributable reserves | 133 | €27,954 | €37,001 | +€9,048 | +32.4% |
| Amounts payable | 17/49 | €8,802 | €4,499 | -€4,303 | -48.9% |
| Amounts payable within one year | 42/48 | €8,802 | €4,499 | -€4,303 | -48.9% |
| Trade debts | 44 | €458 | €411 | -€46 | -10.1% |
| Suppliers | 440/4 | €458 | €411 | -€46 | -10.1% |
| Taxes, remuneration and social security | 45 | €7,785 | €4,088 | -€3,697 | -47.5% |
| Taxes | 450/3 | €7,785 | €4,088 | -€3,697 | -47.5% |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €23,453 | €12,126 | -€11,327 | -48.3% |
| Operating profit (loss) | 9901 | €22,884 | €11,541 | -€11,343 | -49.6% |
| Financial charges | 65/66B | €54 | €56 | +€2 | +3.8% |
| Recurring financial charges | 65 | €54 | €56 | +€2 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €22,830 | €11,484 | -€11,345 | -49.7% |
| Income taxes | 67/77 | €4,671 | €2,437 | -€2,234 | -47.8% |
| Profit (loss) for the period | 9904 | €18,159 | €9,048 | -€9,111 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,159 | €9,048 | -€9,111 | -50.2% |
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 20 October 2026 via checked.be.