XY - DESIGN ET DIFFUSION: 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.
XY - DESIGN ET DIFFUSION
Largest movements
- Receivables within one year -€118,578
down €118,578 (-19.9%), from €596,277 to €477,698
of which Other amounts receivable: -€163,558
- Cash +€88,034
up €88,034 (+170%), from €51,643 to €139,677
mainly Receivables within one year (+€118,578) and Tax, wage and social debts (+€30,473)
- Profit (loss) carried forward -€73,409
down €73,409 (-24.3%), from €302,465 to €229,056
- Tax, wage and social debts +€30,473
up €30,473 (+4,364%), from €698 to €31,171
- Trade debts +€18,745
up €18,745 (+44.4%), from €42,233 to €60,977
- Other debts -€6,572
down €6,572 (-53.8%), from €12,216 to €5,644
- Gross operating margin -€142,168
down €142,168, from €76,415 to -€65,753
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 | €655,865 | €623,416 | -€32,449 | -4.9% |
| Fixed assets | 21/28 | €7,363 | €4,680 | -€2,683 | -36.4% |
| Tangible fixed assets | 22/27 | €7,363 | €4,680 | -€2,683 | -36.4% |
| Plant, machinery and equipment | 23 | €1,804 | €962 | -€842 | -46.7% |
| Furniture and vehicles | 24 | €3,355 | €2,507 | -€848 | -25.3% |
| Other tangible fixed assets | 26 | €2,204 | €1,211 | -€993 | -45.0% |
| Current assets | 29/58 | €648,503 | €618,736 | -€29,766 | -4.6% |
| Amounts receivable within one year | 40/41 | €596,277 | €477,698 | -€118,578 | -19.9% |
| Trade receivables | 40 | €196,113 | €241,093 | +€44,980 | +22.9% |
| Other amounts receivable | 41 | €400,164 | €236,605 | -€163,558 | -40.9% |
| Cash at bank and in hand | 54/58 | €51,643 | €139,677 | +€88,034 | +170% |
| Deferred charges and accrued income | 490/1 | €583 | €1,361 | +€778 | +133% |
| Total equity and liabilities | 10/49 | €655,865 | €623,416 | -€32,449 | -4.9% |
| Equity | 10/15 | €599,033 | €525,624 | -€73,409 | -12.3% |
| Contributions | 10/11 | €223,000 | €223,000 | = | 0.0% |
| Capital | 10 | €223,000 | €223,000 | = | 0.0% |
| Issued capital | 100 | €223,000 | €223,000 | = | 0.0% |
| Reserves | 13 | €73,568 | €73,568 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,318 | €23,318 | = | 0.0% |
| Legal reserve | 130 | €23,318 | €23,318 | = | 0.0% |
| Distributable reserves | 133 | €50,250 | €50,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €302,465 | €229,056 | -€73,409 | -24.3% |
| Amounts payable | 17/49 | €56,832 | €97,792 | +€40,960 | +72.1% |
| Amounts payable within one year | 42/48 | €55,147 | €97,792 | +€42,645 | +77.3% |
| Trade debts | 44 | €42,233 | €60,977 | +€18,745 | +44.4% |
| Suppliers | 440/4 | €42,233 | €60,977 | +€18,745 | +44.4% |
| Taxes, remuneration and social security | 45 | €698 | €31,171 | +€30,473 | +4,364% |
| Taxes | 450/3 | €698 | €31,171 | +€30,473 | +4,364% |
| Other amounts payable | 47/48 | €12,216 | €5,644 | -€6,572 | -53.8% |
| Accrued charges and deferred income | 492/3 | €1,685 | - | -€1,685 | |
| Non-recurring operating income | 76A | €1,197 | - | -€1,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,273 | €3,533 | -€740 | -17.3% |
| Other operating charges | 640/8 | €885 | €501 | -€384 | -43.4% |
| Non-recurring operating charges | 66A | €42 | - | -€42 | |
| Gross operating margin | 9900 | €76,415 | -€65,753 | -€142,168 | |
| Operating profit (loss) | 9901 | €71,215 | -€69,787 | -€141,002 | |
| Financial income | 75/76B | €55 | €328 | +€272 | +493% |
| Recurring financial income | 75 | €55 | €328 | +€272 | +493% |
| Financial charges | 65/66B | €4,172 | €3,567 | -€605 | -14.5% |
| Recurring financial charges | 65 | €4,172 | €3,567 | -€605 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €67,098 | -€73,027 | -€140,125 | |
| Income taxes | 67/77 | €760 | €383 | -€378 | -49.7% |
| Profit (loss) for the period | 9904 | €66,338 | -€73,409 | -€139,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,338 | -€73,409 | -€139,747 |
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 19 October 2026 via checked.be.