SPACE PLANNING AND 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.
SPACE PLANNING AND DESIGN
Largest movements
- Tangible fixed assets -€106,711
down €106,711 (-12.2%), from €872,570 to €765,859
- Receivables within one year -€32,738
down €32,738 (-14.2%), from €229,798 to €197,060
of which Other amounts receivable: -€21,801
- Cash +€17,295
up €17,295 (+404%), from €4,278 to €21,573
mainly Other debts (+€115,202) and Depreciation (+€106,711)
- Profit (loss) carried forward -€184,332
down €184,332 (-27.5%), from -€670,191 to -€854,524
- Other debts +€115,202
up €115,202 (+41.8%), from €275,785 to €390,987
- Debts after one year -€24,697
down €24,697 (-8.3%), from €296,965 to €272,268
- Current portion of long-term debt -€24,412
down €24,412 (-49.7%), from €49,109 to €24,697
- Gross operating margin -€124,267
down €124,267 (-54.5%), from €227,912 to €103,644
- Other operating charges +€14,349
up €14,349 (+116%), from €12,395 to €26,744
- Staff costs -€6,904
down €6,904 (-13.6%), from €50,905 to €44,001
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 | €1,108,240 | €985,296 | -€122,944 | -11.1% |
| Fixed assets | 21/28 | €872,731 | €766,019 | -€106,711 | -12.2% |
| Tangible fixed assets | 22/27 | €872,570 | €765,859 | -€106,711 | -12.2% |
| Land and buildings | 22 | €872,570 | €765,859 | -€106,711 | -12.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €235,510 | €219,277 | -€16,233 | -6.9% |
| Amounts receivable within one year | 40/41 | €229,798 | €197,060 | -€32,738 | -14.2% |
| Trade receivables | 40 | €56,287 | €45,350 | -€10,937 | -19.4% |
| Other amounts receivable | 41 | €173,511 | €151,710 | -€21,801 | -12.6% |
| Cash at bank and in hand | 54/58 | €4,278 | €21,573 | +€17,295 | +404% |
| Deferred charges and accrued income | 490/1 | €1,434 | €644 | -€790 | -55.1% |
| Total equity and liabilities | 10/49 | €1,108,240 | €985,296 | -€122,944 | -11.1% |
| Equity | 10/15 | -€663,991 | -€848,324 | -€184,332 | -27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€670,191 | -€854,524 | -€184,332 | -27.5% |
| Provisions and deferred taxes | 16 | €1,123,688 | €1,123,188 | -€499 | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,123,688 | €1,123,188 | -€499 | 0.0% |
| Other liabilities and charges | 164/5 | €1,123,688 | €1,123,188 | -€499 | 0.0% |
| Amounts payable | 17/49 | €648,544 | €710,432 | +€61,887 | +9.5% |
| Amounts payable after more than one year | 17 | €296,965 | €272,268 | -€24,697 | -8.3% |
| Financial debts | 170/4 | €296,965 | €272,268 | -€24,697 | -8.3% |
| Amounts payable within one year | 42/48 | €351,579 | €438,163 | +€86,585 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €49,109 | €24,697 | -€24,412 | -49.7% |
| Trade debts | 44 | €15,417 | €11,528 | -€3,889 | -25.2% |
| Suppliers | 440/4 | €15,417 | €11,528 | -€3,889 | -25.2% |
| Taxes, remuneration and social security | 45 | €11,268 | €10,951 | -€317 | -2.8% |
| Taxes | 450/3 | €2,955 | €2,360 | -€595 | -20.1% |
| Remuneration and social security | 454/9 | €8,313 | €8,591 | +€278 | +3.3% |
| Other amounts payable | 47/48 | €275,785 | €390,987 | +€115,202 | +41.8% |
| Remuneration, social security and pensions | 62 | €50,905 | €44,001 | -€6,904 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,082 | €106,711 | -€371 | -0.3% |
| Other operating charges | 640/8 | €12,395 | €26,744 | +€14,349 | +116% |
| Gross operating margin | 9900 | €227,912 | €103,644 | -€124,267 | -54.5% |
| Operating profit (loss) | 9901 | €57,530 | -€73,812 | -€131,342 | |
| Financial income | 75/76B | €6,891 | €6,081 | -€810 | -11.8% |
| Recurring financial income | 75 | €6,891 | €6,081 | -€810 | -11.8% |
| Financial charges | 65/66B | €116,901 | €116,044 | -€858 | -0.7% |
| Recurring financial charges | 65 | €116,901 | €116,044 | -€858 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€52,481 | -€183,775 | -€131,294 | -250% |
| Income taxes | 67/77 | €670 | €557 | -€113 | -16.9% |
| Profit (loss) for the period | 9904 | -€53,151 | -€184,332 | -€131,181 | -247% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,151 | -€184,332 | -€131,181 | -247% |
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 23 October 2026 via checked.be.