N&E: 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.
N&E
Largest movements
- Receivables within one year -€2,730
down €2,730 (-9.8%), from €27,727 to €24,997
of which Other amounts receivable: -€2,488
- Other debts -€1,120
no longer reported in 2025 (was €1,120)
- Tax, wage and social debts -€1,075
down €1,075 (-46.5%), from €2,309 to €1,234
- Profit (loss) carried forward -€351
down €351 (-2.5%), from €13,936 to €13,585
- Purchases and services +€3,576
up €3,576 (+8.2%), from €43,760 to €47,336
- Gross operating margin -€2,681
down €2,681 (-86.1%), from €3,115 to €434
- Turnover +€895
up €895 (+1.9%), from €46,875 to €47,770
- Taxes -€750
down €750 (-88.4%), from €849 to €99
- Other operating charges +€598
new in 2025: €598
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 | €30,989 | €28,259 | -€2,730 | -8.8% |
| Current assets | 29/58 | €30,989 | €28,259 | -€2,730 | -8.8% |
| Amounts receivable within one year | 40/41 | €27,727 | €24,997 | -€2,730 | -9.8% |
| Trade receivables | 40 | €5,354 | €5,112 | -€242 | -4.5% |
| Other amounts receivable | 41 | €22,373 | €19,885 | -€2,488 | -11.1% |
| Cash at bank and in hand | 54/58 | €3,262 | €3,262 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €30,989 | €28,259 | -€2,730 | -8.8% |
| Equity | 10/15 | €21,996 | €21,645 | -€351 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,936 | €13,585 | -€351 | -2.5% |
| Amounts payable | 17/49 | €8,994 | €6,614 | -€2,380 | -26.5% |
| Amounts payable within one year | 42/48 | €8,994 | €6,614 | -€2,380 | -26.5% |
| Trade debts | 44 | €5,565 | €5,380 | -€185 | -3.3% |
| Suppliers | 440/4 | €5,565 | €5,380 | -€185 | -3.3% |
| Taxes, remuneration and social security | 45 | €2,309 | €1,234 | -€1,075 | -46.5% |
| Taxes | 450/3 | €2,309 | €1,234 | -€1,075 | -46.5% |
| Other amounts payable | 47/48 | €1,120 | - | -€1,120 | |
| Turnover | 70 | €46,875 | €47,770 | +€895 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,760 | €47,336 | +€3,576 | +8.2% |
| Other operating charges | 640/8 | - | €598 | +€598 | |
| Gross operating margin | 9900 | €3,115 | €434 | -€2,681 | -86.1% |
| Operating profit (loss) | 9901 | €3,115 | -€164 | -€3,279 | |
| Financial charges | 65/66B | €45 | €88 | +€43 | +95.8% |
| Recurring financial charges | 65 | €45 | €88 | +€43 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €3,070 | -€252 | -€3,322 | |
| Income taxes | 67/77 | €849 | €99 | -€750 | -88.4% |
| Profit (loss) for the period | 9904 | €2,221 | -€351 | -€2,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,221 | -€351 | -€2,572 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.