TOMORROWS 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.
TOMORROWS DESIGN
Largest movements
- Cash +€5,729
up €5,729 (+63.5%), from €9,018 to €14,747
mainly Depreciation (+€3,887) and Advances received (+€2,000)
- Tangible fixed assets -€3,887
down €3,887 (-45.0%), from €8,630 to €4,743
- Advances received +€2,000
new in 2025: €2,000
- Tax, wage and social debts -€1,489
down €1,489 (-41.5%), from €3,588 to €2,099
- Profit (loss) carried forward +€1,445
up €1,445 (+10.3%), from €13,995 to €15,441
- Gross operating margin -€1,060
down €1,060 (-14.4%), from €7,346 to €6,286
- Depreciation +€904
up €904 (+30.3%), from €2,982 to €3,887
- Taxes -€467
down €467 (-59.6%), from €783 to €316
- Financial charges -€180
down €180 (-59.3%), from €303 to €123
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 | €19,384 | €21,142 | +€1,759 | +9.1% |
| Fixed assets | 21/28 | €8,630 | €4,743 | -€3,887 | -45.0% |
| Tangible fixed assets | 22/27 | €8,630 | €4,743 | -€3,887 | -45.0% |
| Furniture and vehicles | 24 | €8,630 | €4,743 | -€3,887 | -45.0% |
| Current assets | 29/58 | €10,754 | €16,399 | +€5,646 | +52.5% |
| Amounts receivable within one year | 40/41 | €1,736 | €1,652 | -€84 | -4.8% |
| Other amounts receivable | 41 | €1,736 | €1,652 | -€84 | -4.8% |
| Cash at bank and in hand | 54/58 | €9,018 | €14,747 | +€5,729 | +63.5% |
| Total equity and liabilities | 10/49 | €19,384 | €21,142 | +€1,759 | +9.1% |
| Equity | 10/15 | €14,995 | €16,441 | +€1,445 | +9.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,995 | €15,441 | +€1,445 | +10.3% |
| Amounts payable | 17/49 | €4,388 | €4,702 | +€313 | +7.1% |
| Amounts payable within one year | 42/48 | €4,388 | €4,702 | +€313 | +7.1% |
| Trade debts | 44 | €801 | €603 | -€198 | -24.7% |
| Suppliers | 440/4 | €801 | €603 | -€198 | -24.7% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €3,588 | €2,099 | -€1,489 | -41.5% |
| Taxes | 450/3 | €3,588 | €2,099 | -€1,489 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €3,887 | +€904 | +30.3% |
| Other operating charges | 640/8 | €503 | €519 | +€16 | +3.2% |
| Gross operating margin | 9900 | €7,346 | €6,286 | -€1,060 | -14.4% |
| Operating profit (loss) | 9901 | €3,861 | €1,880 | -€1,980 | -51.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €303 | €123 | -€180 | -59.3% |
| Recurring financial charges | 65 | €303 | €123 | -€180 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €3,557 | €1,762 | -€1,796 | -50.5% |
| Income taxes | 67/77 | €783 | €316 | -€467 | -59.6% |
| Profit (loss) for the period | 9904 | €2,775 | €1,445 | -€1,329 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,775 | €1,445 | -€1,329 | -47.9% |
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 28 October 2026 via checked.be.