Windowdesign: 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.
Windowdesign
Largest movements
- Cash +€34,778
up €34,778 (+33.6%), from €103,487 to €138,265
mainly Net result for the year (+€55,676) and Depreciation (+€35,767)
- Tangible fixed assets -€27,715
down €27,715 (-18.6%), from €148,941 to €121,226
of which Leasing and similar rights: -€36,261
- Deferred charges and accrued income +€14,760
new in 2025: €14,760
- Receivables within one year -€12,424
down €12,424 (-26.8%), from €46,335 to €33,911
of which Trade receivables: -€16,029
- Profit (loss) carried forward +€28,892
up €28,892 (+36.2%), from €79,916 to €108,807
- Debts after one year -€22,631
down €22,631 (-29.4%), from €77,055 to €54,424
- Tax, wage and social debts +€9,562
up €9,562 (+243%), from €3,934 to €13,496
of which Taxes: +€7,562
- Current portion of long-term debt -€5,236
down €5,236 (-32.0%), from €16,351 to €11,115
- Contributions -€3,216
down €3,216 (-24.3%), from €13,240 to €10,024
- Gross operating margin -€27,373
down €27,373 (-20.0%), from €136,780 to €109,407
- Depreciation -€9,131
down €9,131 (-20.3%), from €44,898 to €35,767
- Taxes -€3,631
down €3,631 (-20.4%), from €17,843 to €14,212
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 | €298,763 | €308,162 | +€9,399 | +3.1% |
| Fixed assets | 21/28 | €148,941 | €121,226 | -€27,715 | -18.6% |
| Tangible fixed assets | 22/27 | €148,941 | €121,226 | -€27,715 | -18.6% |
| Land and buildings | 22 | €62,049 | €56,455 | -€5,594 | -9.0% |
| Plant, machinery and equipment | 23 | €22,379 | €13,164 | -€9,215 | -41.2% |
| Furniture and vehicles | 24 | €0 | €23,355 | +€23,355 | |
| Leasing and similar rights | 25 | €64,514 | €28,252 | -€36,261 | -56.2% |
| Current assets | 29/58 | €149,822 | €186,936 | +€37,114 | +24.8% |
| Amounts receivable within one year | 40/41 | €46,335 | €33,911 | -€12,424 | -26.8% |
| Trade receivables | 40 | €39,152 | €23,123 | -€16,029 | -40.9% |
| Other amounts receivable | 41 | €7,184 | €10,788 | +€3,605 | +50.2% |
| Cash at bank and in hand | 54/58 | €103,487 | €138,265 | +€34,778 | +33.6% |
| Deferred charges and accrued income | 490/1 | - | €14,760 | +€14,760 | |
| Total equity and liabilities | 10/49 | €298,763 | €308,162 | +€9,399 | +3.1% |
| Equity | 10/15 | €198,536 | €223,803 | +€25,267 | +12.7% |
| Contributions | 10/11 | €13,240 | €10,024 | -€3,216 | -24.3% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,916 | €108,807 | +€28,892 | +36.2% |
| Investment grants | 15 | €5,381 | €4,972 | -€409 | -7.6% |
| Amounts payable | 17/49 | €100,227 | €84,358 | -€15,868 | -15.8% |
| Amounts payable after more than one year | 17 | €77,055 | €54,424 | -€22,631 | -29.4% |
| Financial debts | 170/4 | €77,055 | €54,424 | -€22,631 | -29.4% |
| Amounts payable within one year | 42/48 | €23,171 | €29,934 | +€6,763 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €16,351 | €11,115 | -€5,236 | -32.0% |
| Trade debts | 44 | €2,876 | €5,054 | +€2,177 | +75.7% |
| Suppliers | 440/4 | €2,876 | €5,054 | +€2,177 | +75.7% |
| Taxes, remuneration and social security | 45 | €3,934 | €13,496 | +€9,562 | +243% |
| Taxes | 450/3 | €3,934 | €11,496 | +€7,562 | +192% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €10 | €270 | +€260 | +2,572% |
| Non-recurring operating income | 76A | €20,956 | - | -€20,956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,898 | €35,767 | -€9,131 | -20.3% |
| Other operating charges | 640/8 | €820 | €824 | +€4 | +0.5% |
| Gross operating margin | 9900 | €136,780 | €109,407 | -€27,373 | -20.0% |
| Operating profit (loss) | 9901 | €91,061 | €72,816 | -€18,245 | -20.0% |
| Financial income | 75/76B | €719 | €409 | -€310 | -43.1% |
| Recurring financial income | 75 | €719 | €409 | -€310 | -43.1% |
| Financial charges | 65/66B | €4,283 | €3,338 | -€945 | -22.1% |
| Recurring financial charges | 65 | €4,283 | €3,338 | -€945 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €87,498 | €69,887 | -€17,610 | -20.1% |
| Income taxes | 67/77 | €17,843 | €14,212 | -€3,631 | -20.4% |
| Profit (loss) for the period | 9904 | €69,655 | €55,676 | -€13,979 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,655 | €55,676 | -€13,979 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.