WE DESIGN IT: 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.
WE DESIGN IT
Largest movements
- Receivables within one year -€305,064
down €305,064 (-63.1%), from €483,112 to €178,048
of which Trade receivables: -€305,831
- Cash +€30,943
up €30,943 (+136.8%), from €22,621 to €53,564
mainly Receivables within one year (+€305,064) and Net result for the year (+€12,582)
- Trade debts -€192,903
down €192,903 (-58.7%), from €328,819 to €135,917
- Tax, wage and social debts -€54,448
down €54,448 (-53.2%), from €102,343 to €47,895
- Other debts -€40,438
down €40,438 (-94.1%), from €42,955 to €2,517
- Profit (loss) carried forward +€12,582
up €12,582 (+80.4%), from €15,652 to €28,234
- Gross operating margin -€23,074
down €23,074 (-50.4%), from €45,793 to €22,719
- Taxes -€613
down €613 (-6.9%), from €8,840 to €8,227
- Depreciation +€545
up €545 (+100.6%), from €542 to €1,087
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,369 | €233,162 | -€275,207 | -54.1% |
| Fixed assets | 21/28 | €2,636 | €1,550 | -€1,087 | -41.2% |
| Tangible fixed assets | 22/27 | €2,636 | €1,550 | -€1,087 | -41.2% |
| Furniture and vehicles | 24 | €2,636 | €1,550 | -€1,087 | -41.2% |
| Current assets | 29/58 | €505,733 | €231,612 | -€274,121 | -54.2% |
| Amounts receivable within one year | 40/41 | €483,112 | €178,048 | -€305,064 | -63.1% |
| Trade receivables | 40 | €483,105 | €177,274 | -€305,831 | -63.3% |
| Other amounts receivable | 41 | €6 | €774 | +€768 | +12224.8% |
| Cash at bank and in hand | 54/58 | €22,621 | €53,564 | +€30,943 | +136.8% |
| Total equity and liabilities | 10/49 | €508,369 | €233,162 | -€275,207 | -54.1% |
| Equity | 10/15 | €34,252 | €46,834 | +€12,582 | +36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,652 | €28,234 | +€12,582 | +80.4% |
| Amounts payable | 17/49 | €474,117 | €186,328 | -€287,789 | -60.7% |
| Amounts payable within one year | 42/48 | €474,117 | €186,328 | -€287,789 | -60.7% |
| Trade debts | 44 | €328,819 | €135,917 | -€192,903 | -58.7% |
| Suppliers | 440/4 | €328,819 | €135,917 | -€192,903 | -58.7% |
| Taxes, remuneration and social security | 45 | €102,343 | €47,895 | -€54,448 | -53.2% |
| Taxes | 450/3 | €102,343 | €47,895 | -€54,448 | -53.2% |
| Other amounts payable | 47/48 | €42,955 | €2,517 | -€40,438 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €1,087 | +€545 | +100.6% |
| Other operating charges | 640/8 | €23 | €399 | +€376 | +1626.7% |
| Gross operating margin | 9900 | €45,793 | €22,719 | -€23,074 | -50.4% |
| Operating profit (loss) | 9901 | €45,228 | €21,233 | -€23,995 | -53.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €480 | €425 | -€55 | -11.5% |
| Recurring financial charges | 65 | €480 | €425 | -€55 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €44,748 | €20,809 | -€23,939 | -53.5% |
| Income taxes | 67/77 | €8,840 | €8,227 | -€613 | -6.9% |
| Profit (loss) for the period | 9904 | €35,908 | €12,582 | -€23,326 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,908 | €12,582 | -€23,326 | -65.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.