WE DESIGN & ART: 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.
WE DESIGN & ART
Largest movements
- Receivables within one year +€5,247
up €5,247 (+6.7%), from €77,773 to €83,020
of which Other amounts receivable: +€3,378
- Cash -€2,992
down €2,992 (-99.6%), from €3,003 to €11
mainly Receivables within one year (-€5,247) and Trade debts (-€339)
- Profit (loss) carried forward +€1,377
up €1,377 (+2.3%), from €61,116 to €62,493
- Gross operating margin -€79,510
down €79,510, from €78,125 to -€1,385
- Taxes -€15,033
down €15,033 (-97.0%), from €15,500 to €467
- Financial income +€4,004
new in 2025: €4,004
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 | €82,156 | €83,663 | +€1,506 | +1.8% |
| Formation expenses | 20 | €385 | €264 | -€121 | -31.4% |
| Fixed assets | 21/28 | €995 | €367 | -€628 | -63.1% |
| Tangible fixed assets | 22/27 | €995 | €367 | -€628 | -63.1% |
| Furniture and vehicles | 24 | €995 | €367 | -€628 | -63.1% |
| Current assets | 29/58 | €80,775 | €83,031 | +€2,256 | +2.8% |
| Amounts receivable within one year | 40/41 | €77,773 | €83,020 | +€5,247 | +6.7% |
| Trade receivables | 40 | €5,404 | €7,273 | +€1,869 | +34.6% |
| Other amounts receivable | 41 | €72,369 | €75,747 | +€3,378 | +4.7% |
| Cash at bank and in hand | 54/58 | €3,003 | €11 | -€2,992 | -99.6% |
| Total equity and liabilities | 10/49 | €82,156 | €83,663 | +€1,506 | +1.8% |
| Equity | 10/15 | €66,116 | €67,493 | +€1,377 | +2.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,116 | €62,493 | +€1,377 | +2.3% |
| Amounts payable | 17/49 | €16,041 | €16,169 | +€129 | +0.8% |
| Amounts payable within one year | 42/48 | €16,041 | €16,169 | +€129 | +0.8% |
| Trade debts | 44 | €541 | €202 | -€339 | -62.6% |
| Suppliers | 440/4 | €541 | €202 | -€339 | -62.6% |
| Taxes, remuneration and social security | 45 | €15,500 | €15,967 | +€467 | +3.0% |
| Taxes | 450/3 | €15,500 | €15,967 | +€467 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,109 | €749 | -€360 | -32.4% |
| Other operating charges | 640/8 | €180 | €25 | -€155 | -86.4% |
| Gross operating margin | 9900 | €78,125 | -€1,385 | -€79,510 | |
| Operating profit (loss) | 9901 | €76,836 | -€2,159 | -€78,995 | |
| Financial income | 75/76B | - | €4,004 | +€4,004 | |
| Recurring financial income | 75 | - | €4,004 | +€4,004 | |
| Financial charges | 65/66B | €220 | - | -€220 | |
| Recurring financial charges | 65 | €220 | - | -€220 | |
| Profit (loss) for the period before taxes | 9903 | €76,616 | €1,845 | -€74,771 | -97.6% |
| Income taxes | 67/77 | €15,500 | €467 | -€15,033 | -97.0% |
| Profit (loss) for the period | 9904 | €61,116 | €1,377 | -€59,738 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,116 | €1,377 | -€59,738 | -97.7% |
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 24 October 2026 via checked.be.