B&W NESS: 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.
B&W NESS
Largest movements
- Tangible fixed assets +€61,647
up €61,647 (+28.5%), from €215,952 to €277,599
of which Other tangible fixed assets: +€62,528
- Other debts +€64,141
up €64,141 (+64.3%), from €99,720 to €163,861
- Trade debts +€35,569
new in 2025: €35,569
- Profit (loss) carried forward -€31,437
down €31,437, from €2,404 to -€29,033
- Debts after one year -€15,013
down €15,013 (-12.8%), from €117,142 to €102,129
- Tax, wage and social debts +€3,502
up €3,502 (+51.8%), from €6,763 to €10,265
- Gross operating margin -€19,563
down €19,563 (-66.0%), from €29,637 to €10,074
- Depreciation +€9,936
up €9,936 (+35.8%), from €27,777 to €37,713
- Financial charges -€2,825
down €2,825 (-42.7%), from €6,623 to €3,797
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 | €243,924 | €300,804 | +€56,880 | +23.3% |
| Fixed assets | 21/28 | €215,952 | €277,599 | +€61,647 | +28.5% |
| Tangible fixed assets | 22/27 | €215,952 | €277,599 | +€61,647 | +28.5% |
| Furniture and vehicles | 24 | €880 | - | -€880 | |
| Other tangible fixed assets | 26 | €215,072 | €277,599 | +€62,528 | +29.1% |
| Current assets | 29/58 | €27,972 | €23,204 | -€4,768 | -17.0% |
| Cash at bank and in hand | 54/58 | €6,651 | €4,396 | -€2,255 | -33.9% |
| Deferred charges and accrued income | 490/1 | €21,321 | €18,808 | -€2,513 | -11.8% |
| Total equity and liabilities | 10/49 | €243,924 | €300,804 | +€56,880 | +23.3% |
| Equity | 10/15 | €5,404 | -€26,033 | -€31,437 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,404 | -€29,033 | -€31,437 | |
| Amounts payable | 17/49 | €238,520 | €326,837 | +€88,317 | +37.0% |
| Amounts payable after more than one year | 17 | €117,142 | €102,129 | -€15,013 | -12.8% |
| Financial debts | 170/4 | €117,142 | €102,129 | -€15,013 | -12.8% |
| Amounts payable within one year | 42/48 | €121,378 | €224,708 | +€103,330 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | €14,895 | €15,013 | +€118 | +0.8% |
| Trade debts | 44 | - | €35,569 | +€35,569 | |
| Suppliers | 440/4 | - | €35,569 | +€35,569 | |
| Taxes, remuneration and social security | 45 | €6,763 | €10,265 | +€3,502 | +51.8% |
| Taxes | 450/3 | €6,763 | €10,265 | +€3,502 | +51.8% |
| Other amounts payable | 47/48 | €99,720 | €163,861 | +€64,141 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,777 | €37,713 | +€9,936 | +35.8% |
| Other operating charges | 640/8 | €199 | - | -€199 | |
| Gross operating margin | 9900 | €29,637 | €10,074 | -€19,563 | -66.0% |
| Operating profit (loss) | 9901 | €1,660 | -€27,640 | -€29,300 | |
| Financial charges | 65/66B | €6,623 | €3,797 | -€2,825 | -42.7% |
| Recurring financial charges | 65 | €6,623 | €3,797 | -€2,825 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,962 | -€31,437 | -€26,475 | -534% |
| Profit (loss) for the period | 9904 | -€4,962 | -€31,437 | -€26,475 | -534% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,962 | -€31,437 | -€26,475 | -534% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.