Swimdesign: 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.
Swimdesign
Largest movements
- Cash +€26,114
up €26,114 (+15.7%), from €166,236 to €192,350
mainly Net result for the year (+€44,917) and Stocks and contracts (+€3,225)
- Tangible fixed assets +€3,696
up €3,696 (+85.3%), from €4,331 to €8,026
- Stocks and contracts -€3,225
down €3,225 (-16.7%), from €19,349 to €16,124
- Reserves +€44,917
up €44,917 (+29.7%), from €151,486 to €196,403
of which Distributable reserves: +€44,917
- Other debts -€15,246
down €15,246 (-86.2%), from €17,696 to €2,449
- Tax, wage and social debts -€4,112
down €4,112 (-50.2%), from €8,196 to €4,084
- Gross operating margin -€5,854
down €5,854 (-7.6%), from €77,267 to €71,413
- Taxes -€2,961
down €2,961 (-12.4%), from €23,887 to €20,925
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 | €196,933 | €222,858 | +€25,925 | +13.2% |
| Fixed assets | 21/28 | €4,331 | €8,026 | +€3,696 | +85.3% |
| Tangible fixed assets | 22/27 | €4,331 | €8,026 | +€3,696 | +85.3% |
| Plant, machinery and equipment | 23 | €4,331 | €8,026 | +€3,696 | +85.3% |
| Current assets | 29/58 | €192,602 | €214,831 | +€22,229 | +11.5% |
| Stocks and contracts in progress | 3 | €19,349 | €16,124 | -€3,225 | -16.7% |
| Stocks | 30/36 | €19,349 | €16,124 | -€3,225 | -16.7% |
| Amounts receivable within one year | 40/41 | €6,275 | €5,547 | -€728 | -11.6% |
| Trade receivables | 40 | €6,275 | €5,547 | -€728 | -11.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €166,236 | €192,350 | +€26,114 | +15.7% |
| Deferred charges and accrued income | 490/1 | €742 | €810 | +€68 | +9.2% |
| Total equity and liabilities | 10/49 | €196,933 | €222,858 | +€25,925 | +13.2% |
| Equity | 10/15 | €170,086 | €215,003 | +€44,917 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,486 | €196,403 | +€44,917 | +29.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €149,626 | €194,543 | +€44,917 | +30.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €26,847 | €7,855 | -€18,992 | -70.7% |
| Amounts payable within one year | 42/48 | €26,192 | €7,555 | -€18,637 | -71.2% |
| Trade debts | 44 | €300 | €1,022 | +€722 | +240.7% |
| Suppliers | 440/4 | €300 | €1,022 | +€722 | +240.7% |
| Taxes, remuneration and social security | 45 | €8,196 | €4,084 | -€4,112 | -50.2% |
| Taxes | 450/3 | €8,196 | €4,084 | -€4,112 | -50.2% |
| Other amounts payable | 47/48 | €17,696 | €2,449 | -€15,246 | -86.2% |
| Accrued charges and deferred income | 492/3 | €655 | €300 | -€355 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €804 | +€227 | +39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,225 | €3,225 | = | 0.0% |
| Other operating charges | 640/8 | €957 | €1,497 | +€540 | +56.5% |
| Gross operating margin | 9900 | €77,267 | €71,413 | -€5,854 | -7.6% |
| Operating profit (loss) | 9901 | €72,508 | €65,887 | -€6,621 | -9.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €72,463 | €65,842 | -€6,621 | -9.1% |
| Income taxes | 67/77 | €23,887 | €20,925 | -€2,961 | -12.4% |
| Profit (loss) for the period | 9904 | €48,576 | €44,917 | -€3,660 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,576 | €44,917 | -€3,660 | -7.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.