NAIXIS: 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.
NAIXIS
Largest movements
- Cash +€98,182
up €98,182 (+18.0%), from €544,737 to €642,919
mainly Net result for the year (+€119,808) and Depreciation (+€5,626)
- Receivables within one year +€15,231
up €15,231 (+25.5%), from €59,758 to €74,988
of which Trade receivables: +€20,710
- Profit (loss) carried forward +€119,808
up €119,808 (+21.3%), from €562,706 to €682,513
- Tax, wage and social debts -€16,345
down €16,345 (-41.4%), from €39,442 to €23,097
- Gross operating margin -€146,786
down €146,786 (-47.7%), from €307,602 to €160,816
- Taxes -€36,058
down €36,058 (-49.1%), from €73,495 to €37,437
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 | €611,765 | €719,552 | +€107,786 | +17.6% |
| Fixed assets | 21/28 | €7,271 | €1,645 | -€5,626 | -77.4% |
| Tangible fixed assets | 22/27 | €7,271 | €1,645 | -€5,626 | -77.4% |
| Furniture and vehicles | 24 | €7,271 | €1,645 | -€5,626 | -77.4% |
| Current assets | 29/58 | €604,494 | €717,907 | +€113,413 | +18.8% |
| Amounts receivable within one year | 40/41 | €59,758 | €74,988 | +€15,231 | +25.5% |
| Trade receivables | 40 | €29,758 | €50,468 | +€20,710 | +69.6% |
| Other amounts receivable | 41 | €30,000 | €24,520 | -€5,480 | -18.3% |
| Cash at bank and in hand | 54/58 | €544,737 | €642,919 | +€98,182 | +18.0% |
| Total equity and liabilities | 10/49 | €611,765 | €719,552 | +€107,786 | +17.6% |
| Equity | 10/15 | €568,706 | €688,513 | +€119,808 | +21.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €562,706 | €682,513 | +€119,808 | +21.3% |
| Amounts payable | 17/49 | €43,060 | €31,038 | -€12,021 | -27.9% |
| Amounts payable within one year | 42/48 | €43,060 | €31,038 | -€12,021 | -27.9% |
| Trade debts | 44 | €374 | €2,024 | +€1,651 | +442% |
| Suppliers | 440/4 | €374 | €2,024 | +€1,651 | +442% |
| Taxes, remuneration and social security | 45 | €39,442 | €23,097 | -€16,345 | -41.4% |
| Taxes | 450/3 | €39,442 | €23,097 | -€16,345 | -41.4% |
| Other amounts payable | 47/48 | €3,244 | €5,917 | +€2,673 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,626 | €5,626 | = | 0.0% |
| Other operating charges | 640/8 | €1,001 | €1,288 | +€287 | +28.6% |
| Gross operating margin | 9900 | €307,602 | €160,816 | -€146,786 | -47.7% |
| Operating profit (loss) | 9901 | €300,975 | €153,902 | -€147,073 | -48.9% |
| Financial income | 75/76B | €3,128 | €3,793 | +€665 | +21.2% |
| Recurring financial income | 75 | €3,128 | €3,793 | +€665 | +21.2% |
| Financial charges | 65/66B | €302 | €450 | +€148 | +48.8% |
| Recurring financial charges | 65 | €302 | €450 | +€148 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €303,801 | €157,245 | -€146,556 | -48.2% |
| Income taxes | 67/77 | €73,495 | €37,437 | -€36,058 | -49.1% |
| Profit (loss) for the period | 9904 | €230,306 | €119,808 | -€110,498 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €230,306 | €119,808 | -€110,498 | -48.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.