NAESSENS INFORMATICS: 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.
NAESSENS INFORMATICS
Largest movements
- Tangible fixed assets -€21,857
down €21,857 (-3.9%), from €564,328 to €542,471
of which Land and buildings: -€33,901
- Debts after one year -€44,070
down €44,070 (-10.2%), from €431,674 to €387,604
- Other debts +€26,883
up €26,883 (+63.0%), from €42,676 to €69,559
- Depreciation +€3,365
up €3,365 (+10.0%), from €33,787 to €37,152
- Taxes -€1,489
down €1,489 (-32.3%), from €4,614 to €3,124
- Financial charges -€1,166
down €1,166 (-10.5%), from €11,104 to €9,939
of which Financial charges: -€860
- Gross operating margin -€832
down €832 (-1.5%), from €57,299 to €56,467
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 | €610,138 | €592,043 | -€18,094 | -3.0% |
| Fixed assets | 21/28 | €564,328 | €542,471 | -€21,857 | -3.9% |
| Tangible fixed assets | 22/27 | €564,328 | €542,471 | -€21,857 | -3.9% |
| Land and buildings | 22 | €560,324 | €526,422 | -€33,901 | -6.1% |
| Plant, machinery and equipment | 23 | €2,165 | €2,742 | +€577 | +26.7% |
| Furniture and vehicles | 24 | €1,839 | €13,307 | +€11,467 | +623% |
| Current assets | 29/58 | €45,810 | €49,573 | +€3,762 | +8.2% |
| Amounts receivable within one year | 40/41 | €32,466 | €33,849 | +€1,383 | +4.3% |
| Trade receivables | 40 | €32,104 | €32,442 | +€338 | +1.1% |
| Other amounts receivable | 41 | €361 | €1,407 | +€1,045 | +289% |
| Cash at bank and in hand | 54/58 | €8,501 | €9,084 | +€582 | +6.9% |
| Deferred charges and accrued income | 490/1 | €4,843 | €6,640 | +€1,797 | +37.1% |
| Total equity and liabilities | 10/49 | €610,138 | €592,043 | -€18,094 | -3.0% |
| Equity | 10/15 | €73,718 | €73,171 | -€547 | -0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,718 | €53,171 | -€547 | -1.0% |
| Distributable reserves | 133 | €53,718 | €53,171 | -€547 | -1.0% |
| Amounts payable | 17/49 | €536,420 | €518,872 | -€17,547 | -3.3% |
| Amounts payable after more than one year | 17 | €431,674 | €387,604 | -€44,070 | -10.2% |
| Financial debts | 170/4 | €431,674 | €387,604 | -€44,070 | -10.2% |
| Amounts payable within one year | 42/48 | €100,295 | €126,816 | +€26,521 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €43,163 | €44,070 | +€907 | +2.1% |
| Trade debts | 44 | €9,253 | €9,427 | +€175 | +1.9% |
| Suppliers | 440/4 | €9,253 | €9,427 | +€175 | +1.9% |
| Taxes, remuneration and social security | 45 | €5,203 | €3,759 | -€1,443 | -27.7% |
| Taxes | 450/3 | €5,203 | €3,759 | -€1,443 | -27.7% |
| Other amounts payable | 47/48 | €42,676 | €69,559 | +€26,883 | +63.0% |
| Accrued charges and deferred income | 492/3 | €4,451 | €4,453 | +€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,787 | €37,152 | +€3,365 | +10.0% |
| Other operating charges | 640/8 | €4,646 | €4,805 | +€159 | +3.4% |
| Gross operating margin | 9900 | €57,299 | €56,467 | -€832 | -1.5% |
| Operating profit (loss) | 9901 | €18,866 | €14,510 | -€4,356 | -23.1% |
| Financial income | 75/76B | €9 | €6 | -€3 | -33.5% |
| Recurring financial income | 75 | €9 | €6 | -€3 | -33.5% |
| Financial charges | 65/66B | €11,104 | €9,939 | -€1,166 | -10.5% |
| Recurring financial charges | 65 | €10,799 | €9,939 | -€860 | -8.0% |
| Non-recurring financial charges | 66B | €306 | - | -€306 | |
| Profit (loss) for the period before taxes | 9903 | €7,770 | €4,577 | -€3,193 | -41.1% |
| Income taxes | 67/77 | €4,614 | €3,124 | -€1,489 | -32.3% |
| Profit (loss) for the period | 9904 | €3,156 | €1,453 | -€1,704 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,156 | €1,453 | -€1,704 | -54.0% |
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 25 October 2026 via checked.be.