WEB DESIGN DEVELOPPEMENT: 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.
WEB DESIGN DEVELOPPEMENT
Largest movements
- Tangible fixed assets -€29,109
down €29,109 (-10.5%), from €278,350 to €249,242
of which Land and buildings: -€30,508
- Receivables within one year -€6,008
down €6,008 (-8.9%), from €67,145 to €61,137
of which Trade receivables: -€6,008
- Trade debts +€39,040
up €39,040 (+85.4%), from €45,703 to €84,742
- Debts after one year -€25,480
down €25,480 (-45.3%), from €56,272 to €30,792
- Tax, wage and social debts -€23,768
down €23,768 (-36.2%), from €65,684 to €41,916
of which Taxes: -€18,864
- Other debts -€20,497
down €20,497 (-15.9%), from €129,230 to €108,733
- Profit (loss) carried forward -€8,412
down €8,412 (-20.0%), from €42,023 to €33,611
- Gross operating margin -€100,472
down €100,472 (-44.2%), from €227,130 to €126,658
- Depreciation -€25,723
down €25,723 (-43.2%), from €59,600 to €33,877
- Staff costs -€21,062
down €21,062 (-20.4%), from €103,195 to €82,133
- Write-downs +€7,765
up €7,765 (+88.4%), from -€8,785 to -€1,020
- Other operating charges -€6,323
down €6,323 (-48.3%), from €13,089 to €6,767
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 | €419,257 | €381,056 | -€38,201 | -9.1% |
| Fixed assets | 21/28 | €280,030 | €250,922 | -€29,109 | -10.4% |
| Tangible fixed assets | 22/27 | €278,350 | €249,242 | -€29,109 | -10.5% |
| Land and buildings | 22 | €251,137 | €220,629 | -€30,508 | -12.1% |
| Plant, machinery and equipment | 23 | €26,239 | €26,779 | +€540 | +2.1% |
| Furniture and vehicles | 24 | €975 | €1,834 | +€860 | +88.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €139,226 | €130,134 | -€9,092 | -6.5% |
| Stocks and contracts in progress | 3 | €316 | €316 | = | 0.0% |
| Stocks | 30/36 | €316 | €316 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,145 | €61,137 | -€6,008 | -8.9% |
| Trade receivables | 40 | €67,134 | €61,126 | -€6,008 | -8.9% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,896 | €64,437 | -€2,460 | -3.7% |
| Deferred charges and accrued income | 490/1 | €4,869 | €4,245 | -€624 | -12.8% |
| Total equity and liabilities | 10/49 | €419,257 | €381,056 | -€38,201 | -9.1% |
| Equity | 10/15 | €93,604 | €85,192 | -€8,412 | -9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,180 | €39,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €39,180 | €39,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,023 | €33,611 | -€8,412 | -20.0% |
| Amounts payable | 17/49 | €325,653 | €295,864 | -€29,789 | -9.1% |
| Amounts payable after more than one year | 17 | €56,272 | €30,792 | -€25,480 | -45.3% |
| Financial debts | 170/4 | €56,272 | €30,792 | -€25,480 | -45.3% |
| Amounts payable within one year | 42/48 | €265,181 | €260,872 | -€4,309 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €24,564 | €25,480 | +€916 | +3.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €45,703 | €84,742 | +€39,040 | +85.4% |
| Suppliers | 440/4 | €45,703 | €84,742 | +€39,040 | +85.4% |
| Taxes, remuneration and social security | 45 | €65,684 | €41,916 | -€23,768 | -36.2% |
| Taxes | 450/3 | €44,117 | €25,252 | -€18,864 | -42.8% |
| Remuneration and social security | 454/9 | €21,568 | €16,664 | -€4,904 | -22.7% |
| Other amounts payable | 47/48 | €129,230 | €108,733 | -€20,497 | -15.9% |
| Accrued charges and deferred income | 492/3 | €4,200 | €4,200 | = | 0.0% |
| Non-recurring operating income | 76A | €86,903 | €0 | -€86,903 | -100% |
| Remuneration, social security and pensions | 62 | €103,195 | €82,133 | -€21,062 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,600 | €33,877 | -€25,723 | -43.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,785 | -€1,020 | +€7,765 | +88.4% |
| Other operating charges | 640/8 | €13,089 | €6,767 | -€6,323 | -48.3% |
| Non-recurring operating charges | 66A | €64 | €0 | -€64 | -100% |
| Gross operating margin | 9900 | €227,130 | €126,658 | -€100,472 | -44.2% |
| Operating profit (loss) | 9901 | €59,966 | €4,901 | -€55,065 | -91.8% |
| Financial income | 75/76B | €114 | €82 | -€33 | -28.4% |
| Recurring financial income | 75 | €114 | €82 | -€33 | -28.4% |
| Financial charges | 65/66B | €8,259 | €5,284 | -€2,975 | -36.0% |
| Recurring financial charges | 65 | €8,259 | €5,284 | -€2,975 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €51,822 | -€300 | -€52,122 | |
| Income taxes | 67/77 | €7,712 | €8,112 | +€400 | +5.2% |
| Profit (loss) for the period | 9904 | €44,110 | -€8,412 | -€52,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,110 | -€8,412 | -€52,522 |
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.