SLEEP DESIGN: 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.
SLEEP DESIGN
Largest movements
- Cash -€49,212
down €49,212 (-40.4%), from €121,818 to €72,606
mainly Current portion of long-term debt (-€325,314) and Investment in fixed assets (net) (-€165,487)
- Tangible fixed assets +€25,303
up €25,303 (+3.1%), from €815,241 to €840,544
of which Furniture and vehicles: +€77,971
- Current portion of long-term debt -€325,314
down €325,314 (-78.2%), from €415,948 to €90,634
- Short-term financial debts +€302,000
new in 2025: €302,000
- Profit (loss) carried forward -€123,061
down €123,061 (-472.8%), from -€26,027 to -€149,087
- Debts after one year +€62,112
up €62,112 (+18.5%), from €336,501 to €398,613
- Tax, wage and social debts -€40,558
down €40,558 (-34.2%), from €118,461 to €77,903
of which Taxes: -€23,304
- Gross operating margin -€130,403
down €130,403 (-16.6%), from €784,837 to €654,434
- Depreciation -€23,596
down €23,596 (-13.0%), from €181,714 to €158,117
- Financial charges -€10,861
down €10,861 (-26.4%), from €41,170 to €30,309
- Staff costs -€9,192
down €9,192 (-1.6%), from €567,595 to €558,403
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 | €1,933,460 | €1,879,626 | -€53,834 | -2.8% |
| Fixed assets | 21/28 | €905,958 | €913,328 | +€7,370 | +0.8% |
| Intangible fixed assets | 21 | €90,716 | €72,784 | -€17,932 | -19.8% |
| Tangible fixed assets | 22/27 | €815,241 | €840,544 | +€25,303 | +3.1% |
| Land and buildings | 22 | €308,204 | €278,155 | -€30,049 | -9.7% |
| Plant, machinery and equipment | 23 | €188,018 | €165,399 | -€22,620 | -12.0% |
| Furniture and vehicles | 24 | €319,019 | €396,991 | +€77,971 | +24.4% |
| Current assets | 29/58 | €1,027,502 | €966,298 | -€61,204 | -6.0% |
| Stocks and contracts in progress | 3 | €795,598 | €779,414 | -€16,184 | -2.0% |
| Stocks | 30/36 | €795,598 | €779,414 | -€16,184 | -2.0% |
| Amounts receivable within one year | 40/41 | €98,614 | €93,171 | -€5,443 | -5.5% |
| Trade receivables | 40 | €98,614 | €93,171 | -€5,443 | -5.5% |
| Cash at bank and in hand | 54/58 | €121,818 | €72,606 | -€49,212 | -40.4% |
| Deferred charges and accrued income | 490/1 | €11,472 | €21,108 | +€9,636 | +84.0% |
| Total equity and liabilities | 10/49 | €1,933,460 | €1,879,626 | -€53,834 | -2.8% |
| Equity | 10/15 | €735,948 | €612,888 | -€123,061 | -16.7% |
| Contributions | 10/11 | €465,987 | €465,987 | = | 0.0% |
| Capital | 10 | €465,987 | €465,987 | = | 0.0% |
| Issued capital | 100 | €465,987 | €465,987 | = | 0.0% |
| Reserves | 13 | €295,988 | €295,988 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,599 | €46,599 | = | 0.0% |
| Legal reserve | 130 | €46,599 | €46,599 | = | 0.0% |
| Distributable reserves | 133 | €249,390 | €249,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,027 | -€149,087 | -€123,061 | -472.8% |
| Amounts payable | 17/49 | €1,197,511 | €1,266,738 | +€69,227 | +5.8% |
| Amounts payable after more than one year | 17 | €336,501 | €398,613 | +€62,112 | +18.5% |
| Financial debts | 170/4 | €336,501 | €398,613 | +€62,112 | +18.5% |
| Amounts payable within one year | 42/48 | €850,276 | €842,455 | -€7,821 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €415,948 | €90,634 | -€325,314 | -78.2% |
| Financial debts | 43 | - | €302,000 | +€302,000 | |
| Credit institutions | 430/8 | - | €302,000 | +€302,000 | |
| Trade debts | 44 | €85,412 | €109,816 | +€24,404 | +28.6% |
| Suppliers | 440/4 | €85,412 | €109,816 | +€24,404 | +28.6% |
| Taxes, remuneration and social security | 45 | €118,461 | €77,903 | -€40,558 | -34.2% |
| Taxes | 450/3 | €43,464 | €20,160 | -€23,304 | -53.6% |
| Remuneration and social security | 454/9 | €74,997 | €57,743 | -€17,254 | -23.0% |
| Other amounts payable | 47/48 | €230,455 | €262,102 | +€31,647 | +13.7% |
| Accrued charges and deferred income | 492/3 | €10,735 | €25,670 | +€14,935 | +139.1% |
| Non-recurring operating income | 76A | €1,446 | €2,428 | +€982 | +67.9% |
| Remuneration, social security and pensions | 62 | €567,595 | €558,403 | -€9,192 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,714 | €158,117 | -€23,596 | -13.0% |
| Other operating charges | 640/8 | €29,729 | €30,808 | +€1,079 | +3.6% |
| Gross operating margin | 9900 | €784,837 | €654,434 | -€130,403 | -16.6% |
| Operating profit (loss) | 9901 | €5,800 | -€92,894 | -€98,694 | |
| Financial income | 75/76B | €2,044 | €507 | -€1,537 | -75.2% |
| Recurring financial income | 75 | €2,044 | €507 | -€1,537 | -75.2% |
| Financial charges | 65/66B | €41,170 | €30,309 | -€10,861 | -26.4% |
| Recurring financial charges | 65 | €41,170 | €30,309 | -€10,861 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,326 | -€122,696 | -€89,370 | -268.2% |
| Income taxes | 67/77 | €705 | €364 | -€341 | -48.4% |
| Profit (loss) for the period | 9904 | -€34,031 | -€123,061 | -€89,029 | -261.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,031 | -€123,061 | -€89,029 | -261.6% |
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 7 October 2026 via checked.be.