THE DESIGNERY: 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.
THE DESIGNERY
Largest movements
- Cash +€9,222
up €9,222 (+56.4%), from €16,360 to €25,583
mainly Net result for the year (+€7,963) and Tax, wage and social debts (+€4,856)
- Receivables within one year +€2,686
up €2,686 (+19.1%), from €14,093 to €16,779
of which Trade receivables: +€7,205
- Stocks and contracts +€1,955
new in 2025: €1,955
- Tangible fixed assets +€691
new in 2025: €691
- Reserves +€7,126
up €7,126 (+34.8%), from €20,449 to €27,576
of which Distributable reserves: +€7,126
- Tax, wage and social debts +€4,856
up €4,856 (+551%), from €881 to €5,737
- Trade debts +€2,563
up €2,563 (+122%), from €2,095 to €4,658
- Gross operating margin +€8,658
up €8,658 (+409%), from €2,117 to €10,775
- Taxes +€2,657
up €2,657 (+1,105%), from €241 to €2,898
- Financial charges -€1,108
down €1,108 (-87.4%), from €1,268 to €160
- Financial income -€200
down €200 (-32.4%), from €615 to €416
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 | €30,453 | €45,008 | +€14,555 | +47.8% |
| Fixed assets | 21/28 | - | €691 | +€691 | |
| Tangible fixed assets | 22/27 | - | €691 | +€691 | |
| Furniture and vehicles | 24 | - | €691 | +€691 | |
| Current assets | 29/58 | €30,453 | €44,316 | +€13,863 | +45.5% |
| Stocks and contracts in progress | 3 | - | €1,955 | +€1,955 | |
| Stocks | 30/36 | - | €1,955 | +€1,955 | |
| Amounts receivable within one year | 40/41 | €14,093 | €16,779 | +€2,686 | +19.1% |
| Trade receivables | 40 | €287 | €7,492 | +€7,205 | +2,514% |
| Other amounts receivable | 41 | €13,806 | €9,287 | -€4,519 | -32.7% |
| Cash at bank and in hand | 54/58 | €16,360 | €25,583 | +€9,222 | +56.4% |
| Total equity and liabilities | 10/49 | €30,453 | €45,008 | +€14,555 | +47.8% |
| Equity | 10/15 | €26,649 | €33,776 | +€7,126 | +26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,449 | €27,576 | +€7,126 | +34.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,589 | €25,716 | +€7,126 | +38.3% |
| Amounts payable | 17/49 | €3,804 | €11,232 | +€7,429 | +195% |
| Amounts payable within one year | 42/48 | €3,804 | €11,232 | +€7,429 | +195% |
| Trade debts | 44 | €2,095 | €4,658 | +€2,563 | +122% |
| Suppliers | 440/4 | €2,095 | €4,658 | +€2,563 | +122% |
| Taxes, remuneration and social security | 45 | €881 | €5,737 | +€4,856 | +551% |
| Taxes | 450/3 | €881 | €5,737 | +€4,856 | +551% |
| Other amounts payable | 47/48 | €828 | €837 | +€9 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €50 | +€50 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €2,117 | €10,775 | +€8,658 | +409% |
| Operating profit (loss) | 9901 | €1,999 | €10,606 | +€8,607 | +431% |
| Financial income | 75/76B | €615 | €416 | -€200 | -32.4% |
| Recurring financial income | 75 | €615 | €416 | -€200 | -32.4% |
| Financial charges | 65/66B | €1,268 | €160 | -€1,108 | -87.4% |
| Recurring financial charges | 65 | €1,268 | €160 | -€1,108 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €1,346 | €10,861 | +€9,515 | +707% |
| Income taxes | 67/77 | €241 | €2,898 | +€2,657 | +1,105% |
| Profit (loss) for the period | 9904 | €1,105 | €7,963 | +€6,858 | +620% |
| Profit (loss) for the period to be appropriated | 9905 | €1,105 | €7,963 | +€6,858 | +620% |
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 31 October 2026 via checked.be.