Sas Design-Bâtiment: 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.
Sas Design-Bâtiment
Largest movements
- Tangible fixed assets -€12,690
down €12,690 (-6.0%), from €211,680 to €198,990
of which Plant, machinery and equipment: -€7,471
- Receivables within one year +€12,312
up €12,312 (+28.5%), from €43,169 to €55,481
of which Trade receivables: +€7,520
- Trade debts +€46,140
up €46,140 (+803%), from €5,748 to €51,888
- Profit (loss) carried forward -€24,240
down €24,240 (-1,391%), from -€1,743 to -€25,983
- Tax, wage and social debts -€16,364
down €16,364 (-67.0%), from €24,438 to €8,073
of which Taxes: -€16,364
- Debts after one year -€10,646
down €10,646 (-5.8%), from €183,009 to €172,363
- Other debts +€3,487
new in 2024: €3,487
- Gross operating margin -€45,418
down €45,418 (-95.0%), from €47,796 to €2,378
- Taxes -€22,296
no longer reported in 2024 (was €22,296)
- Financial income +€4,000
new in 2024: €4,000
- Staff costs -€3,898
down €3,898 (-61.3%), from €6,357 to €2,459
- Depreciation +€2,401
up €2,401 (+13.7%), from €17,493 to €19,894
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.
Derived cash bridge
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 | €279,663 | €278,474 | -€1,189 | -0.4% |
| Fixed assets | 21/28 | €215,890 | €202,350 | -€13,540 | -6.3% |
| Tangible fixed assets | 22/27 | €211,680 | €198,990 | -€12,690 | -6.0% |
| Land and buildings | 22 | €151,161 | €147,250 | -€3,911 | -2.6% |
| Plant, machinery and equipment | 23 | €54,409 | €46,937 | -€7,471 | -13.7% |
| Furniture and vehicles | 24 | €6,110 | €4,803 | -€1,308 | -21.4% |
| Financial fixed assets | 28 | €4,210 | €3,360 | -€850 | -20.2% |
| Current assets | 29/58 | €63,773 | €76,124 | +€12,351 | +19.4% |
| Amounts receivable within one year | 40/41 | €43,169 | €55,481 | +€12,312 | +28.5% |
| Trade receivables | 40 | €14,650 | €22,169 | +€7,520 | +51.3% |
| Other amounts receivable | 41 | €28,519 | €33,312 | +€4,793 | +16.8% |
| Cash at bank and in hand | 54/58 | €20,604 | €20,643 | +€39 | +0.2% |
| Total equity and liabilities | 10/49 | €279,663 | €278,474 | -€1,189 | -0.4% |
| Equity | 10/15 | €56,257 | €32,017 | -€24,240 | -43.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,743 | -€25,983 | -€24,240 | -1,391% |
| Amounts payable | 17/49 | €223,406 | €246,457 | +€23,051 | +10.3% |
| Amounts payable after more than one year | 17 | €183,009 | €172,363 | -€10,646 | -5.8% |
| Financial debts | 170/4 | €183,009 | €172,363 | -€10,646 | -5.8% |
| Amounts payable within one year | 42/48 | €40,398 | €74,095 | +€33,697 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | €10,212 | €10,646 | +€434 | +4.3% |
| Trade debts | 44 | €5,748 | €51,888 | +€46,140 | +803% |
| Suppliers | 440/4 | €5,748 | €51,888 | +€46,140 | +803% |
| Taxes, remuneration and social security | 45 | €24,438 | €8,073 | -€16,364 | -67.0% |
| Taxes | 450/3 | €24,173 | €7,809 | -€16,364 | -67.7% |
| Remuneration and social security | 454/9 | €264 | €264 | = | 0.0% |
| Other amounts payable | 47/48 | - | €3,487 | +€3,487 | |
| Remuneration, social security and pensions | 62 | €6,357 | €2,459 | -€3,898 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,493 | €19,894 | +€2,401 | +13.7% |
| Other operating charges | 640/8 | €111 | €300 | +€189 | +169% |
| Gross operating margin | 9900 | €47,796 | €2,378 | -€45,418 | -95.0% |
| Operating profit (loss) | 9901 | €23,834 | -€20,275 | -€44,110 | |
| Financial income | 75/76B | - | €4,000 | +€4,000 | |
| Recurring financial income | 75 | - | €4,000 | +€4,000 | |
| Financial charges | 65/66B | €5,819 | €7,965 | +€2,146 | +36.9% |
| Recurring financial charges | 65 | €5,819 | €7,965 | +€2,146 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €18,015 | -€24,240 | -€42,255 | |
| Income taxes | 67/77 | €22,296 | - | -€22,296 | |
| Profit (loss) for the period | 9904 | -€4,280 | -€24,240 | -€19,960 | -466% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,280 | -€24,240 | -€19,960 | -466% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.