gNext: 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.
gNext
Largest movements
- Current investments -€96,703
no longer reported in 2025 (was €96,703)
- Tangible fixed assets +€61,481
up €61,481 (+1,282%), from €4,796 to €66,277
- Cash +€10,312
up €10,312 (+11.7%), from €88,436 to €98,749
mainly Current investments (+€96,703) and Net result for the year (+€93,534)
- Receivables within one year +€8,403
up €8,403 (+106%), from €7,955 to €16,358
of which Trade receivables: +€12,191
- Other debts -€30,074
down €30,074 (-22.2%), from €135,359 to €105,285
- Tax, wage and social debts +€9,434
up €9,434 (+171%), from €5,513 to €14,946
- Debts after one year +€8,900
up €8,900 (+80.2%), from €11,100 to €20,000
- Profit (loss) carried forward -€6,466
down €6,466 (-31.1%), from €20,804 to €14,338
- Financial income +€19,517
up €19,517 (+746%), from €2,617 to €22,134
- Gross operating margin +€19,150
up €19,150 (+18.8%), from €101,800 to €120,951
- Depreciation +€10,997
up €10,997 (+484%), from €2,273 to €13,269
- Taxes +€7,350
up €7,350 (+28.9%), from €25,454 to €32,804
- Financial charges +€4,389
up €4,389, from -€2,080 to €2,308
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 | €197,890 | €181,383 | -€16,508 | -8.3% |
| Fixed assets | 21/28 | €4,796 | €66,277 | +€61,481 | +1,282% |
| Tangible fixed assets | 22/27 | €4,796 | €66,277 | +€61,481 | +1,282% |
| Furniture and vehicles | 24 | €4,796 | €66,277 | +€61,481 | +1,282% |
| Current assets | 29/58 | €193,094 | €115,106 | -€77,988 | -40.4% |
| Amounts receivable within one year | 40/41 | €7,955 | €16,358 | +€8,403 | +106% |
| Trade receivables | 40 | €4,144 | €16,335 | +€12,191 | +294% |
| Other amounts receivable | 41 | €3,811 | €23 | -€3,788 | -99.4% |
| Current investments | 50/53 | €96,703 | - | -€96,703 | |
| Cash at bank and in hand | 54/58 | €88,436 | €98,749 | +€10,312 | +11.7% |
| Total equity and liabilities | 10/49 | €197,890 | €181,383 | -€16,508 | -8.3% |
| Equity | 10/15 | €41,264 | €34,798 | -€6,466 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,804 | €14,338 | -€6,466 | -31.1% |
| Amounts payable | 17/49 | €156,626 | €146,584 | -€10,042 | -6.4% |
| Amounts payable after more than one year | 17 | €11,100 | €20,000 | +€8,900 | +80.2% |
| Financial debts | 170/4 | €11,100 | €20,000 | +€8,900 | +80.2% |
| Amounts payable within one year | 42/48 | €143,306 | €123,364 | -€19,942 | -13.9% |
| Financial debts | 43 | €5 | €22 | +€17 | +373% |
| Credit institutions | 430/8 | €5 | €22 | +€17 | +373% |
| Trade debts | 44 | €2,430 | €3,111 | +€681 | +28.0% |
| Suppliers | 440/4 | €2,430 | €3,111 | +€681 | +28.0% |
| Taxes, remuneration and social security | 45 | €5,513 | €14,946 | +€9,434 | +171% |
| Taxes | 450/3 | €5,513 | €14,946 | +€9,434 | +171% |
| Other amounts payable | 47/48 | €135,359 | €105,285 | -€30,074 | -22.2% |
| Accrued charges and deferred income | 492/3 | €2,220 | €3,220 | +€1,000 | +45.0% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €13,269 | +€10,997 | +484% |
| Other operating charges | 640/8 | €1,655 | €1,169 | -€486 | -29.4% |
| Gross operating margin | 9900 | €101,800 | €120,951 | +€19,150 | +18.8% |
| Operating profit (loss) | 9901 | €97,873 | €106,512 | +€8,640 | +8.8% |
| Financial income | 75/76B | €2,617 | €22,134 | +€19,517 | +746% |
| Recurring financial income | 75 | €2,617 | €22,134 | +€19,517 | +746% |
| Financial charges | 65/66B | -€2,080 | €2,308 | +€4,389 | |
| Recurring financial charges | 65 | -€2,080 | €2,308 | +€4,389 | |
| Profit (loss) for the period before taxes | 9903 | €102,570 | €126,338 | +€23,768 | +23.2% |
| Income taxes | 67/77 | €25,454 | €32,804 | +€7,350 | +28.9% |
| Profit (loss) for the period | 9904 | €77,116 | €93,534 | +€16,418 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,116 | €93,534 | +€16,418 | +21.3% |
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 16 October 2026 via checked.be.