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N.S. Système: what changed

Two fiscal 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.

What changed

N.S. Système

BE 0802.916.906
NACE 43.212, Electrical installation work in industrial facilities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,185
2024 · €2,695+€4,489
Equity
€9,650
2024 · €2,465+€7,185
Cash
€2,740
2024 · €1,369+€1,371
Balance sheet total
€26,197
2024 · €30,890-€4,694

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€11,418

    down €11,418 (-61.2%), from €18,665 to €7,246

    of which Trade receivables: -€10,271

  • Stocks and contracts +€9,833

    up €9,833 (+800.1%), from €1,229 to €11,062

    of which Contracts in progress: +€5,983

  • Tangible fixed assets -€4,415

    down €4,415 (-48.9%), from €9,030 to €4,615

    of which Plant, machinery and equipment: -€2,500

  • Cash +€1,371

    up €1,371 (+100.2%), from €1,369 to €2,740

    mainly Receivables within one year (+€11,418) and Net result for the year (+€7,185)

Equity and liabilities
  • Trade debts -€10,318

    down €10,318 (-67.0%), from €15,401 to €5,083

  • Profit (loss) carried forward +€7,185

    up €7,185, from -€35 to €7,150

  • Other debts -€4,322

    down €4,322 (-54.1%), from €7,995 to €3,673

  • Tax, wage and social debts +€2,762

    up €2,762 (+54.9%), from €5,029 to €7,791

    of which Taxes: +€3,977

Income statement
  • Turnover -€93,045

    no longer reported in 2025 (was €93,045)

  • Purchases and services -€92,014

    no longer reported in 2025 (was €92,014)

  • Gross operating margin +€4,926

    up €4,926 (+15.0%), from €32,940 to €37,866

  • Staff costs -€2,544

    down €2,544 (-12.5%), from €20,314 to €17,770

  • Taxes +€2,465

    up €2,465 (+136.2%), from €1,810 to €4,275

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €2,695
Gross operating margin +€4,926
Staff costs +€2,544
Depreciation +€358
Other operating charges -€358
Other operating items +€292
Financial income -€436
Financial charges -€372
Taxes -€2,465
Result 2025 €7,185

Cash bridge derived

cash 2024 to 2025

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.

From operations +€1,871
Investment -€500
Financing €0
Cash 2024 €1,369
Net result for the year +€7,185
Depreciation +€4,915
Stocks and contracts -€9,833
Receivables within one year +€11,418
Deferred charges and accrued income +€65
Trade debts -€10,318
Tax, wage and social debts +€2,762
Other debts -€4,322
Investment in fixed assets (net) -€500
Cash 2025 €2,740
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €30,890 €26,197 -€4,694 -15.2%
Fixed assets 21/28 €9,294 €4,879 -€4,415 -47.5%
Intangible fixed assets 21 - €0 =
Tangible fixed assets 22/27 €9,030 €4,615 -€4,415 -48.9%
Plant, machinery and equipment 23 €5,635 €3,135 -€2,500 -44.4%
Furniture and vehicles 24 €3,395 €1,480 -€1,915 -56.4%
Assets under construction and advance payments 27 - €0 =
Financial fixed assets 28 €265 €265 = 0.0%
Current assets 29/58 €21,596 €21,317 -€279 -1.3%
Stocks and contracts in progress 3 €1,229 €11,062 +€9,833 +800.1%
Stocks 30/36 - €3,850 +€3,850
Contracts in progress 37 €1,229 €7,212 +€5,983 +486.8%
Amounts receivable within one year 40/41 €18,665 €7,246 -€11,418 -61.2%
Trade receivables 40 €16,130 €5,859 -€10,271 -63.7%
Other amounts receivable 41 €2,535 €1,387 -€1,148 -45.3%
Cash at bank and in hand 54/58 €1,369 €2,740 +€1,371 +100.2%
Deferred charges and accrued income 490/1 €334 €269 -€65 -19.3%
Total equity and liabilities 10/49 €30,890 €26,197 -€4,694 -15.2%
Equity 10/15 €2,465 €9,650 +€7,185 +291.4%
Contributions 10/11 €2,500 €2,500 = 0.0%
Profit (loss) carried forward 14 -€35 €7,150 +€7,185
Amounts payable 17/49 €28,425 €16,547 -€11,878 -41.8%
Amounts payable within one year 42/48 €28,425 €16,547 -€11,878 -41.8%
Trade debts 44 €15,401 €5,083 -€10,318 -67.0%
Suppliers 440/4 €15,401 €5,083 -€10,318 -67.0%
Taxes, remuneration and social security 45 €5,029 €7,791 +€2,762 +54.9%
Taxes 450/3 €2,108 €6,085 +€3,977 +188.7%
Remuneration and social security 454/9 €2,921 €1,706 -€1,215 -41.6%
Other amounts payable 47/48 €7,995 €3,673 -€4,322 -54.1%
Accrued charges and deferred income 492/3 - €0 =
Turnover 70 €93,045 - -€93,045
Goods, raw materials, services and sundry goods 60/61 €92,014 - -€92,014
Remuneration, social security and pensions 62 €20,314 €17,770 -€2,544 -12.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,273 €4,915 -€358 -6.8%
Other operating charges 640/8 €984 €1,341 +€358 +36.3%
Non-recurring operating charges 66A €292 - -€292
Gross operating margin 9900 €32,940 €37,866 +€4,926 +15.0%
Operating profit (loss) 9901 €6,078 €13,840 +€7,762 +127.7%
Financial income 75/76B €440 €5 -€436 -99.0%
Recurring financial income 75 €440 €5 -€436 -99.0%
Financial charges 65/66B €2,013 €2,385 +€372 +18.5%
Recurring financial charges 65 €2,013 €2,385 +€372 +18.5%
Profit (loss) for the period before taxes 9903 €4,505 €11,460 +€6,954 +154.4%
Income taxes 67/77 €1,810 €4,275 +€2,465 +136.2%
Profit (loss) for the period 9904 €2,695 €7,185 +€4,489 +166.6%
Profit (loss) for the period to be appropriated 9905 €2,695 €7,185 +€4,489 +166.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.