SLIDE DESIGNERS: 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.
SLIDE DESIGNERS
Largest movements
- Cash +€11,409
up €11,409 (+14.1%), from €80,706 to €92,114
mainly Receivables within one year (+€9,911) and Tax, wage and social debts (+€2,352)
- Receivables within one year -€9,911
down €9,911 (-23.9%), from €41,422 to €31,511
of which Other amounts receivable: -€9,538
- Tax, wage and social debts +€2,352
up €2,352 (+526%), from €447 to €2,799
- Gross operating margin -€7,223
down €7,223 (-71.2%), from €10,139 to €2,916
- Taxes -€1,296
down €1,296 (-53.3%), from €2,431 to €1,135
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 | €122,764 | €124,489 | +€1,725 | +1.4% |
| Fixed assets | 21/28 | - | €469 | +€469 | |
| Tangible fixed assets | 22/27 | - | €469 | +€469 | |
| Plant, machinery and equipment | 23 | - | €469 | +€469 | |
| Current assets | 29/58 | €122,764 | €124,020 | +€1,257 | +1.0% |
| Amounts receivable within one year | 40/41 | €41,422 | €31,511 | -€9,911 | -23.9% |
| Trade receivables | 40 | €21,307 | €20,934 | -€373 | -1.7% |
| Other amounts receivable | 41 | €20,115 | €10,577 | -€9,538 | -47.4% |
| Cash at bank and in hand | 54/58 | €80,706 | €92,114 | +€11,409 | +14.1% |
| Deferred charges and accrued income | 490/1 | €637 | €395 | -€241 | -37.9% |
| Total equity and liabilities | 10/49 | €122,764 | €124,489 | +€1,725 | +1.4% |
| Equity | 10/15 | €120,701 | €121,119 | +€418 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,301 | €108,719 | +€418 | +0.4% |
| Distributable reserves | 133 | €108,301 | €108,719 | +€418 | +0.4% |
| Amounts payable | 17/49 | €2,063 | €3,370 | +€1,307 | +63.4% |
| Amounts payable within one year | 42/48 | €1,951 | €3,370 | +€1,419 | +72.8% |
| Trade debts | 44 | €1,503 | €571 | -€932 | -62.0% |
| Suppliers | 440/4 | €1,503 | €571 | -€932 | -62.0% |
| Taxes, remuneration and social security | 45 | €447 | €2,799 | +€2,352 | +526% |
| Taxes | 450/3 | €447 | €2,799 | +€2,352 | +526% |
| Accrued charges and deferred income | 492/3 | €112 | - | -€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €157 | -€34 | -17.8% |
| Other operating charges | 640/8 | €511 | €516 | +€5 | +1.0% |
| Non-recurring operating charges | 66A | - | €513 | +€513 | |
| Gross operating margin | 9900 | €10,139 | €2,916 | -€7,223 | -71.2% |
| Operating profit (loss) | 9901 | €9,437 | €1,731 | -€7,707 | -81.7% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €198 | €178 | -€20 | -10.2% |
| Recurring financial charges | 65 | €198 | €178 | -€20 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €9,247 | €1,553 | -€7,694 | -83.2% |
| Income taxes | 67/77 | €2,431 | €1,135 | -€1,296 | -53.3% |
| Profit (loss) for the period | 9904 | €6,816 | €418 | -€6,398 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,816 | €418 | -€6,398 | -93.9% |
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 19 October 2026 via checked.be.