NANCY SOINS: 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.
NANCY SOINS
Largest movements
- Receivables within one year -€5,906
down €5,906 (-22.5%), from €26,217 to €20,311
of which Other amounts receivable: -€9,547
- Cash -€1,698
down €1,698 (-27.5%), from €6,171 to €4,474
mainly Net result for the year (-€13,551) and Tax, wage and social debts (-€12,738)
- Deferred charges and accrued income +€372
up €372 (+94.1%), from €395 to €767
- Profit (loss) carried forward -€13,551
down €13,551, from €658 to -€12,893
- Tax, wage and social debts -€12,738
down €12,738 (-58.7%), from €21,697 to €8,959
of which Taxes: -€12,719
- Debts after one year +€11,467
up €11,467 (+324.6%), from €3,533 to €15,000
- Trade debts +€10,919
up €10,919 (+577.7%), from €1,890 to €12,810
- Current portion of long-term debt -€3,329
no longer reported in 2025 (was €3,329)
- Purchases and services +€108,960
new in 2025: €108,960
- Turnover +€101,571
new in 2025: €101,571
- Gross operating margin -€42,544
down €42,544, from €35,155 to -€7,389
- Taxes -€8,830
down €8,830 (-99.3%), from €8,894 to €65
- Financial charges +€1,664
up €1,664 (+51.4%), from €3,237 to €4,901
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 | €33,107 | €25,875 | -€7,232 | -21.8% |
| Formation expenses | 20 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €32,783 | €25,551 | -€7,232 | -22.1% |
| Amounts receivable within one year | 40/41 | €26,217 | €20,311 | -€5,906 | -22.5% |
| Trade receivables | 40 | €6,653 | €10,294 | +€3,641 | +54.7% |
| Other amounts receivable | 41 | €19,564 | €10,017 | -€9,547 | -48.8% |
| Cash at bank and in hand | 54/58 | €6,171 | €4,474 | -€1,698 | -27.5% |
| Deferred charges and accrued income | 490/1 | €395 | €767 | +€372 | +94.1% |
| Total equity and liabilities | 10/49 | €33,107 | €25,875 | -€7,232 | -21.8% |
| Equity | 10/15 | €2,658 | -€10,893 | -€13,551 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €658 | -€12,893 | -€13,551 | |
| Amounts payable | 17/49 | €30,449 | €36,769 | +€6,319 | +20.8% |
| Amounts payable after more than one year | 17 | €3,533 | €15,000 | +€11,467 | +324.6% |
| Financial debts | 170/4 | €3,533 | €15,000 | +€11,467 | +324.6% |
| Amounts payable within one year | 42/48 | €26,916 | €21,769 | -€5,148 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €3,329 | - | -€3,329 | |
| Trade debts | 44 | €1,890 | €12,810 | +€10,919 | +577.7% |
| Suppliers | 440/4 | €1,890 | €12,810 | +€10,919 | +577.7% |
| Taxes, remuneration and social security | 45 | €21,697 | €8,959 | -€12,738 | -58.7% |
| Taxes | 450/3 | €21,678 | €8,959 | -€12,719 | -58.7% |
| Remuneration and social security | 454/9 | €19 | - | -€19 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | - | €101,571 | +€101,571 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €108,960 | +€108,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,372 | €1,222 | -€150 | -10.9% |
| Gross operating margin | 9900 | €35,155 | -€7,389 | -€42,544 | |
| Operating profit (loss) | 9901 | €33,783 | -€8,611 | -€42,394 | |
| Financial income | 75/76B | €855 | €25 | -€830 | -97.1% |
| Recurring financial income | 75 | €855 | €25 | -€830 | -97.1% |
| Financial charges | 65/66B | €3,237 | €4,901 | +€1,664 | +51.4% |
| Recurring financial charges | 65 | €3,237 | €4,901 | +€1,664 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €31,401 | -€13,487 | -€44,887 | |
| Income taxes | 67/77 | €8,894 | €65 | -€8,830 | -99.3% |
| Profit (loss) for the period | 9904 | €22,506 | -€13,551 | -€36,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,506 | -€13,551 | -€36,058 |
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 5 October 2026 via checked.be.