DE CEUSTER NXT: what changed
What changed
DE CEUSTER NXT
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
filed annual accounts (NBB)
Net result for the year
-€273,755
2024 · -€461,403+€187,649
Equity
€156,562
2024 · €430,317-€273,755
Cash
€256,801
2024 · €252,626+€4,175
Balance sheet total
€5.0m
2024 · €5.1m-€83,064
Largest movements
Assets
- Stocks and contracts +€420,744
up €420,744 (+55.5%), from €757,548 to €1.2m
- Tangible fixed assets -€416,339
down €416,339 (-16.5%), from €2.5m to €2.1m
of which Leasing and similar rights: -€319,521
- Receivables within one year -€91,059
down €91,059 (-7.2%), from €1.3m to €1.2m
of which Trade receivables: -€92,686
- Intangible fixed assets -€58,974
down €58,974 (-20.1%), from €292,928 to €233,954
Equity and liabilities
- Profit (loss) carried forward -€273,755
down €273,755 (-54.9%), from -€498,932 to -€772,687
- Debts after one year +€140,557
up €140,557 (+5.1%), from €2.8m to €2.9m
of which Other amounts payable: +€518,256
- Trade debts +€94,743
up €94,743 (+11.4%), from €827,985 to €922,728
- Tax, wage and social debts -€59,581
down €59,581 (-20.1%), from €296,620 to €237,039
of which Taxes: -€59,480
Income statement
- Gross operating margin +€124,976
up €124,976 (+7.1%), from €1.8m to €1.9m
- Other operating charges -€70,480
down €70,480 (-50.8%), from €138,646 to €68,166
- Depreciation +€46,491
up €46,491 (+7.8%), from €597,852 to €644,343
- Financial charges -€25,562
down €25,562 (-10.4%), from €245,801 to €220,239
- Staff costs -€24,502
down €24,502 (-2.0%), from €1.2m to €1.2m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€461,403
Gross operating margin
+€124,976
Staff costs
+€24,502
Depreciation
-€46,491
Write-downs
-€1,202
Other operating charges
+€70,480
Financial income
-€10,104
Financial charges
+€25,562
Taxes
-€75
Result 2025
-€273,755
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€20,959
Investment
-€169,029
Financing
+€152,246
Cash 2024
€252,626
From operations (derived)
+€20,959
Net result for the year
-€273,755
Depreciation
+€644,343
Receivables after one year
-€35,000
Stocks and contracts
-€420,744
Receivables within one year
+€91,059
Deferred charges and accrued income
-€23,389
Trade debts
+€94,743
Tax, wage and social debts
-€59,581
Advances received
+€3,283
Investment (derived)
-€169,029
Investment in fixed assets (net)
-€169,029
Financing
+€152,246
Debts after one year
+€140,557
Current portion of long-term debt
+€11,689
Cash 2025
€256,801
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,102,301 | €5,019,237 | -€83,064 | -1.6% |
| Fixed assets | 21/28 | €2,819,908 | €2,344,595 | -€475,313 | -16.9% |
| Intangible fixed assets | 21 | €292,928 | €233,954 | -€58,974 | -20.1% |
| Tangible fixed assets | 22/27 | €2,524,390 | €2,108,051 | -€416,339 | -16.5% |
| Land and buildings | 22 | €98,222 | €30,743 | -€67,479 | -68.7% |
| Plant, machinery and equipment | 23 | €60,688 | €41,066 | -€19,622 | -32.3% |
| Furniture and vehicles | 24 | €198,224 | €144,717 | -€53,507 | -27.0% |
| Leasing and similar rights | 25 | €1,411,798 | €1,092,277 | -€319,521 | -22.6% |
| Other tangible fixed assets | 26 | €755,458 | €799,248 | +€43,790 | +5.8% |
| Financial fixed assets | 28 | €2,590 | €2,590 | = | 0.0% |
| Current assets | 29/58 | €2,282,394 | €2,674,643 | +€392,249 | +17.2% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Stocks and contracts in progress | 3 | €757,548 | €1,178,291 | +€420,744 | +55.5% |
| Stocks | 30/36 | €757,548 | €1,178,291 | +€420,744 | +55.5% |
| Amounts receivable within one year | 40/41 | €1,261,632 | €1,170,573 | -€91,059 | -7.2% |
| Trade receivables | 40 | €1,261,188 | €1,168,502 | -€92,686 | -7.3% |
| Other amounts receivable | 41 | €445 | €2,071 | +€1,626 | +366% |
| Cash at bank and in hand | 54/58 | €252,626 | €256,801 | +€4,175 | +1.7% |
| Deferred charges and accrued income | 490/1 | €10,588 | €33,977 | +€23,389 | +221% |
| Total equity and liabilities | 10/49 | €5,102,301 | €5,019,237 | -€83,064 | -1.6% |
| Equity | 10/15 | €430,317 | €156,562 | -€273,755 | -63.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €867,249 | €867,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,500 | €35,500 | = | 0.0% |
| Distributable reserves | 133 | €825,549 | €825,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€498,932 | -€772,687 | -€273,755 | -54.9% |
| Amounts payable | 17/49 | €4,671,985 | €4,862,675 | +€190,690 | +4.1% |
| Amounts payable after more than one year | 17 | €2,776,370 | €2,916,927 | +€140,557 | +5.1% |
| Financial debts | 170/4 | €1,302,972 | €925,273 | -€377,699 | -29.0% |
| Other amounts payable | 178/9 | €1,473,398 | €1,991,654 | +€518,256 | +35.2% |
| Amounts payable within one year | 42/48 | €1,895,615 | €1,945,749 | +€50,134 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €366,010 | €377,699 | +€11,689 | +3.2% |
| Financial debts | 43 | €405,000 | €405,000 | = | 0.0% |
| Credit institutions | 430/8 | €405,000 | €405,000 | = | 0.0% |
| Trade debts | 44 | €827,985 | €922,728 | +€94,743 | +11.4% |
| Suppliers | 440/4 | €827,985 | €922,728 | +€94,743 | +11.4% |
| Advances received on contracts in progress | 46 | - | €3,283 | +€3,283 | |
| Taxes, remuneration and social security | 45 | €296,620 | €237,039 | -€59,581 | -20.1% |
| Taxes | 450/3 | €151,181 | €91,701 | -€59,480 | -39.3% |
| Remuneration and social security | 454/9 | €145,439 | €145,338 | -€101 | -0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €84,020 | €3,823 | -€80,197 | -95.4% |
| Remuneration, social security and pensions | 62 | €1,249,149 | €1,224,647 | -€24,502 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597,852 | €644,343 | +€46,491 | +7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,202 | +€1,202 | |
| Other operating charges | 640/8 | €138,646 | €68,166 | -€70,480 | -50.8% |
| Gross operating margin | 9900 | €1,760,341 | €1,885,317 | +€124,976 | +7.1% |
| Operating profit (loss) | 9901 | -€225,306 | -€53,040 | +€172,265 | +76.5% |
| Financial income | 75/76B | €12,149 | €2,045 | -€10,104 | -83.2% |
| Recurring financial income | 75 | €12,149 | €2,045 | -€10,104 | -83.2% |
| Financial charges | 65/66B | €245,801 | €220,239 | -€25,562 | -10.4% |
| Recurring financial charges | 65 | €245,801 | €220,239 | -€25,562 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€458,958 | -€271,234 | +€187,724 | +40.9% |
| Income taxes | 67/77 | €2,446 | €2,521 | +€75 | +3.1% |
| Profit (loss) for the period | 9904 | -€461,403 | -€273,755 | +€187,649 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€461,403 | -€273,755 | +€187,649 | +40.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.