NAESSENS DOT NET: 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.
NAESSENS DOT NET
Largest movements
- Tangible fixed assets +€73,550
up €73,550 (+191.1%), from €38,479 to €112,029
of which Furniture and vehicles: +€80,206
- Cash -€24,300
down €24,300 (-53.2%), from €45,693 to €21,394
mainly Investment in fixed assets (net) (-€97,326) and Deferred charges and accrued income (-€16,465)
- Deferred charges and accrued income +€16,465
new in 2025: €16,465
- Debts after one year +€32,826
up €32,826 (+261.7%), from €12,543 to €45,370
- Current portion of long-term debt +€12,142
up €12,142 (+152.9%), from €7,943 to €20,085
- Other debts +€9,819
new in 2025: €9,819
- Trade debts +€6,697
up €6,697 (+15.1%), from €44,301 to €50,998
- Profit (loss) carried forward +€3,706
up €3,706 (+57.3%), from -€6,468 to -€2,761
- Gross operating margin +€25,198
up €25,198 (+146.9%), from €17,153 to €42,350
- Depreciation +€9,965
up €9,965 (+72.2%), from €13,811 to €23,776
- Taxes +€4,347
up €4,347 (+51.4%), from €8,450 to €12,797
- Financial income -€1,718
down €1,718 (-93.6%), from €1,837 to €118
- Financial charges -€1,166
down €1,166 (-39.4%), from €2,956 to €1,790
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.
Cash bridge derived
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 | €138,291 | €204,619 | +€66,328 | +48.0% |
| Fixed assets | 21/28 | €38,479 | €112,029 | +€73,550 | +191.1% |
| Tangible fixed assets | 22/27 | €38,479 | €112,029 | +€73,550 | +191.1% |
| Land and buildings | 22 | €26,674 | €17,657 | -€9,016 | -33.8% |
| Plant, machinery and equipment | 23 | €1,241 | €3,602 | +€2,361 | +190.2% |
| Furniture and vehicles | 24 | €10,564 | €90,770 | +€80,206 | +759.2% |
| Current assets | 29/58 | €99,812 | €92,590 | -€7,222 | -7.2% |
| Amounts receivable within one year | 40/41 | €54,119 | €54,732 | +€612 | +1.1% |
| Trade receivables | 40 | €34,270 | €54,732 | +€20,461 | +59.7% |
| Other amounts receivable | 41 | €19,849 | - | -€19,849 | |
| Cash at bank and in hand | 54/58 | €45,693 | €21,394 | -€24,300 | -53.2% |
| Deferred charges and accrued income | 490/1 | - | €16,465 | +€16,465 | |
| Total equity and liabilities | 10/49 | €138,291 | €204,619 | +€66,328 | +48.0% |
| Equity | 10/15 | €60,488 | €64,195 | +€3,706 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,356 | €48,356 | = | 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% |
| Distributable reserves | 133 | €46,496 | €46,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,468 | -€2,761 | +€3,706 | +57.3% |
| Amounts payable | 17/49 | €77,803 | €140,425 | +€62,622 | +80.5% |
| Amounts payable after more than one year | 17 | €12,543 | €45,370 | +€32,826 | +261.7% |
| Financial debts | 170/4 | €12,543 | €45,370 | +€32,826 | +261.7% |
| Amounts payable within one year | 42/48 | €65,260 | €93,346 | +€28,086 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €7,943 | €20,085 | +€12,142 | +152.9% |
| Trade debts | 44 | €44,301 | €50,998 | +€6,697 | +15.1% |
| Suppliers | 440/4 | €44,301 | €50,998 | +€6,697 | +15.1% |
| Taxes, remuneration and social security | 45 | €13,016 | €12,444 | -€572 | -4.4% |
| Taxes | 450/3 | €11,716 | €11,144 | -€572 | -4.9% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | - | €9,819 | +€9,819 | |
| Accrued charges and deferred income | 492/3 | - | €1,709 | +€1,709 | |
| Non-recurring operating income | 76A | - | €4,111 | +€4,111 | |
| Remuneration, social security and pensions | 62 | €108 | - | -€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,811 | €23,776 | +€9,965 | +72.2% |
| Other operating charges | 640/8 | €132 | €400 | +€268 | +202.8% |
| Gross operating margin | 9900 | €17,153 | €42,350 | +€25,198 | +146.9% |
| Operating profit (loss) | 9901 | €3,102 | €18,175 | +€15,073 | +486.0% |
| Financial income | 75/76B | €1,837 | €118 | -€1,718 | -93.6% |
| Recurring financial income | 75 | €1,837 | €118 | -€1,718 | -93.6% |
| Financial charges | 65/66B | €2,956 | €1,790 | -€1,166 | -39.4% |
| Recurring financial charges | 65 | €2,956 | €1,790 | -€1,166 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €1,982 | €16,503 | +€14,521 | +732.5% |
| Income taxes | 67/77 | €8,450 | €12,797 | +€4,347 | +51.4% |
| Profit (loss) for the period | 9904 | -€6,468 | €3,706 | +€10,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,468 | €3,706 | +€10,174 |
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 7 October 2026 via checked.be.