BV Nefromedi: 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.
BV Nefromedi
Largest movements
- Cash -€106,218
down €106,218 (-69.9%), from €151,980 to €45,761
mainly Other debts (-€278,921) and Contributions, distributions and other (-€100,000)
- Current investments -€101,903
down €101,903 (-67.2%), from €151,596 to €49,693
- Deferred charges and accrued income -€30,464
down €30,464 (-38.3%), from €79,615 to €49,151
- Receivables within one year +€10,536
up €10,536 (+110%), from €9,585 to €20,121
- Tangible fixed assets -€4,081
down €4,081 (-68.9%), from €5,925 to €1,844
- Other debts -€278,921
down €278,921 (-75.4%), from €369,677 to €90,756
- Profit (loss) carried forward +€61,625
new in 2025: €61,625
- Trade debts -€10,573
down €10,573 (-99.1%), from €10,674 to €101
- Accrued charges and deferred income -€4,165
no longer reported in 2025 (was €4,165)
- Financial income -€44,930
down €44,930 (-99.6%), from €45,109 to €179
- Financial charges -€4,096
down €4,096 (-93.0%), from €4,407 to €310
- Taxes -€3,342
down €3,342 (-6.3%), from €52,859 to €49,517
- Gross operating margin +€2,816
up €2,816 (+1.3%), from €213,334 to €216,149
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 | €398,700 | €166,571 | -€232,130 | -58.2% |
| Fixed assets | 21/28 | €5,925 | €1,844 | -€4,081 | -68.9% |
| Tangible fixed assets | 22/27 | €5,925 | €1,844 | -€4,081 | -68.9% |
| Furniture and vehicles | 24 | €5,925 | €1,844 | -€4,081 | -68.9% |
| Current assets | 29/58 | €392,776 | €164,727 | -€228,049 | -58.1% |
| Amounts receivable within one year | 40/41 | €9,585 | €20,121 | +€10,536 | +110% |
| Other amounts receivable | 41 | €9,585 | €20,121 | +€10,536 | +110% |
| Current investments | 50/53 | €151,596 | €49,693 | -€101,903 | -67.2% |
| Cash at bank and in hand | 54/58 | €151,980 | €45,761 | -€106,218 | -69.9% |
| Deferred charges and accrued income | 490/1 | €79,615 | €49,151 | -€30,464 | -38.3% |
| Total equity and liabilities | 10/49 | €398,700 | €166,571 | -€232,130 | -58.2% |
| Equity | 10/15 | €10,000 | €71,625 | +€61,625 | +616% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €61,625 | +€61,625 | |
| Amounts payable | 17/49 | €388,700 | €94,946 | -€293,754 | -75.6% |
| Amounts payable within one year | 42/48 | €384,536 | €94,946 | -€289,590 | -75.3% |
| Financial debts | 43 | €160 | €126 | -€34 | -21.3% |
| Credit institutions | 430/8 | €160 | €126 | -€34 | -21.3% |
| Trade debts | 44 | €10,674 | €101 | -€10,573 | -99.1% |
| Suppliers | 440/4 | €10,674 | €101 | -€10,573 | -99.1% |
| Taxes, remuneration and social security | 45 | €4,025 | €3,963 | -€62 | -1.5% |
| Taxes | 450/3 | €4,025 | €3,963 | -€62 | -1.5% |
| Other amounts payable | 47/48 | €369,677 | €90,756 | -€278,921 | -75.4% |
| Accrued charges and deferred income | 492/3 | €4,165 | - | -€4,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,626 | €4,081 | -€545 | -11.8% |
| Other operating charges | 640/8 | €1,497 | €795 | -€702 | -46.9% |
| Gross operating margin | 9900 | €213,334 | €216,149 | +€2,816 | +1.3% |
| Operating profit (loss) | 9901 | €207,210 | €211,273 | +€4,063 | +2.0% |
| Financial income | 75/76B | €45,109 | €179 | -€44,930 | -99.6% |
| Recurring financial income | 75 | €45,109 | €179 | -€44,930 | -99.6% |
| Financial charges | 65/66B | €4,407 | €310 | -€4,096 | -93.0% |
| Recurring financial charges | 65 | €4,407 | €310 | -€4,096 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €247,913 | €211,142 | -€36,771 | -14.8% |
| Income taxes | 67/77 | €52,859 | €49,517 | -€3,342 | -6.3% |
| Profit (loss) for the period | 9904 | €195,054 | €161,625 | -€33,429 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €195,054 | €161,625 | -€33,429 | -17.1% |
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 18 October 2026 via checked.be.