NASIQ: 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.
NASIQ
Largest movements
- Tangible fixed assets +€17,638
up €17,638 (+167%), from €10,542 to €28,180
of which Furniture and vehicles: +€22,184
- Stocks and contracts +€14,985
up €14,985 (+28.9%), from €51,781 to €66,766
- Receivables within one year +€4,600
up €4,600 (+17.9%), from €25,700 to €30,300
- Profit (loss) carried forward +€20,252
up €20,252 (+56.1%), from €36,114 to €56,366
- Other debts +€11,686
up €11,686 (+116%), from €10,075 to €21,761
- Debts after one year -€7,904
no longer reported in 2025 (was €7,904)
- Trade debts +€5,851
up €5,851 (+93.0%), from €6,294 to €12,145
- Tax, wage and social debts +€4,262
up €4,262 (+20.4%), from €20,891 to €25,153
of which Taxes: +€2,668
- Gross operating margin +€23,084
up €23,084 (+45.9%), from €50,302 to €73,386
- Staff costs +€5,803
up €5,803 (+19.6%), from €29,651 to €35,454
- Taxes +€2,668
up €2,668 (+100%), from €2,663 to €5,331
- Depreciation +€1,196
up €1,196 (+19.6%), from €6,115 to €7,311
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 | €92,061 | €130,239 | +€38,178 | +41.5% |
| Fixed assets | 21/28 | €12,642 | €30,280 | +€17,638 | +140% |
| Tangible fixed assets | 22/27 | €10,542 | €28,180 | +€17,638 | +167% |
| Furniture and vehicles | 24 | €1,072 | €23,256 | +€22,184 | +2,069% |
| Leasing and similar rights | 25 | €9,470 | €4,924 | -€4,546 | -48.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €79,419 | €99,959 | +€20,540 | +25.9% |
| Stocks and contracts in progress | 3 | €51,781 | €66,766 | +€14,985 | +28.9% |
| Stocks | 30/36 | €51,781 | €66,766 | +€14,985 | +28.9% |
| Amounts receivable within one year | 40/41 | €25,700 | €30,300 | +€4,600 | +17.9% |
| Other amounts receivable | 41 | €25,700 | €30,300 | +€4,600 | +17.9% |
| Cash at bank and in hand | 54/58 | €1,938 | €2,893 | +€955 | +49.3% |
| Total equity and liabilities | 10/49 | €92,061 | €130,239 | +€38,178 | +41.5% |
| Equity | 10/15 | €43,024 | €63,276 | +€20,252 | +47.1% |
| Contributions | 10/11 | €110 | €110 | = | 0.0% |
| Reserves | 13 | €6,800 | €6,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,800 | €6,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,114 | €56,366 | +€20,252 | +56.1% |
| Amounts payable | 17/49 | €49,037 | €66,963 | +€17,926 | +36.6% |
| Amounts payable after more than one year | 17 | €7,904 | - | -€7,904 | |
| Financial debts | 170/4 | €7,904 | - | -€7,904 | |
| Amounts payable within one year | 42/48 | €41,133 | €66,963 | +€25,830 | +62.8% |
| Current portion of amounts payable after more than one year | 42 | €3,873 | €7,904 | +€4,031 | +104% |
| Trade debts | 44 | €6,294 | €12,145 | +€5,851 | +93.0% |
| Suppliers | 440/4 | €6,294 | €12,145 | +€5,851 | +93.0% |
| Taxes, remuneration and social security | 45 | €20,891 | €25,153 | +€4,262 | +20.4% |
| Taxes | 450/3 | €3,154 | €5,822 | +€2,668 | +84.6% |
| Remuneration and social security | 454/9 | €17,737 | €19,331 | +€1,594 | +9.0% |
| Other amounts payable | 47/48 | €10,075 | €21,761 | +€11,686 | +116% |
| Remuneration, social security and pensions | 62 | €29,651 | €35,454 | +€5,803 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,115 | €7,311 | +€1,196 | +19.6% |
| Other operating charges | 640/8 | €1,958 | €1,915 | -€43 | -2.2% |
| Gross operating margin | 9900 | €50,302 | €73,386 | +€23,084 | +45.9% |
| Operating profit (loss) | 9901 | €12,578 | €28,706 | +€16,128 | +128% |
| Financial charges | 65/66B | €3,359 | €3,123 | -€236 | -7.0% |
| Recurring financial charges | 65 | €3,359 | €3,123 | -€236 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €9,219 | €25,583 | +€16,364 | +178% |
| Income taxes | 67/77 | €2,663 | €5,331 | +€2,668 | +100% |
| Profit (loss) for the period | 9904 | €6,556 | €20,252 | +€13,696 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €6,556 | €20,252 | +€13,696 | +209% |
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 29 October 2026 via checked.be.