Birger Nevejans Engineering: 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.
Birger Nevejans Engineering
Largest movements
- Cash +€23,014
up €23,014 (+485%), from €4,741 to €27,755
mainly Depreciation (+€18,938) and Net result for the year (+€15,824)
- Receivables within one year -€3,919
down €3,919 (-15.7%), from €24,973 to €21,054
- Tangible fixed assets +€1,813
up €1,813 (+3.0%), from €59,562 to €61,375
of which Other tangible fixed assets: +€11,072
- Reserves +€34,641
new in 2025: €34,641
- Profit (loss) carried forward -€18,818
down €18,818 (-100%), from €18,818 to €0
- Current portion of long-term debt +€8,334
up €8,334 (+55.9%), from €14,903 to €23,237
- Tax, wage and social debts -€5,207
down €5,207 (-29.2%), from €17,844 to €12,637
of which Remuneration and social security: -€3,393
- Other debts +€4,069
up €4,069 (+43.0%), from €9,453 to €13,522
- Gross operating margin +€10,120
up €10,120 (+27.8%), from €36,421 to €46,541
- Depreciation +€2,003
up €2,003 (+11.8%), from €16,935 to €18,938
- Taxes +€1,316
up €1,316 (+45.8%), from €2,874 to €4,190
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 | €110,906 | €131,485 | +€20,579 | +18.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €59,562 | €61,375 | +€1,813 | +3.0% |
| Tangible fixed assets | 22/27 | €59,562 | €61,375 | +€1,813 | +3.0% |
| Furniture and vehicles | 24 | €1,688 | €7,928 | +€6,239 | +370% |
| Leasing and similar rights | 25 | €57,874 | €42,376 | -€15,498 | -26.8% |
| Other tangible fixed assets | 26 | - | €11,072 | +€11,072 | |
| Current assets | 29/58 | €51,344 | €70,110 | +€18,766 | +36.6% |
| Stocks and contracts in progress | 3 | €18,421 | €18,421 | = | 0.0% |
| Stocks | 30/36 | €18,421 | €18,421 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,973 | €21,054 | -€3,919 | -15.7% |
| Trade receivables | 40 | €24,973 | €21,054 | -€3,919 | -15.7% |
| Cash at bank and in hand | 54/58 | €4,741 | €27,755 | +€23,014 | +485% |
| Deferred charges and accrued income | 490/1 | €3,209 | €2,879 | -€329 | -10.3% |
| Total equity and liabilities | 10/49 | €110,906 | €131,485 | +€20,579 | +18.6% |
| Equity | 10/15 | €23,618 | €39,441 | +€15,824 | +67.0% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | - | €34,641 | +€34,641 | |
| Distributable reserves | 133 | - | €34,641 | +€34,641 | |
| Profit (loss) carried forward | 14 | €18,818 | €0 | -€18,818 | -100% |
| Amounts payable | 17/49 | €87,288 | €92,044 | +€4,756 | +5.4% |
| Amounts payable after more than one year | 17 | €43,935 | €41,855 | -€2,079 | -4.7% |
| Financial debts | 170/4 | €43,935 | €41,855 | -€2,079 | -4.7% |
| Amounts payable within one year | 42/48 | €43,204 | €49,474 | +€6,270 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €14,903 | €23,237 | +€8,334 | +55.9% |
| Trade debts | 44 | €1,003 | €78 | -€925 | -92.2% |
| Suppliers | 440/4 | €1,003 | €78 | -€925 | -92.2% |
| Taxes, remuneration and social security | 45 | €17,844 | €12,637 | -€5,207 | -29.2% |
| Taxes | 450/3 | €11,161 | €9,347 | -€1,814 | -16.3% |
| Remuneration and social security | 454/9 | €6,683 | €3,290 | -€3,393 | -50.8% |
| Other amounts payable | 47/48 | €9,453 | €13,522 | +€4,069 | +43.0% |
| Accrued charges and deferred income | 492/3 | €150 | €715 | +€565 | +377% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,935 | €18,938 | +€2,003 | +11.8% |
| Other operating charges | 640/8 | €2,454 | €2,727 | +€274 | +11.2% |
| Gross operating margin | 9900 | €36,421 | €46,541 | +€10,120 | +27.8% |
| Operating profit (loss) | 9901 | €17,033 | €24,875 | +€7,843 | +46.0% |
| Financial charges | 65/66B | €4,789 | €4,861 | +€73 | +1.5% |
| Recurring financial charges | 65 | €4,789 | €4,861 | +€73 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €12,244 | €20,014 | +€7,770 | +63.5% |
| Income taxes | 67/77 | €2,874 | €4,190 | +€1,316 | +45.8% |
| Profit (loss) for the period | 9904 | €9,370 | €15,824 | +€6,454 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,370 | €15,824 | +€6,454 | +68.9% |
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 20 October 2026 via checked.be.