NASS DRIVE: 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.
NASS DRIVE
Largest movements
- Receivables within one year +€9,683
up €9,683 (+3879.7%), from €250 to €9,932
of which Other amounts receivable: +€6,123
- Cash +€8,460
up €8,460 (+1401.1%), from €604 to €9,063
mainly Trade debts (+€18,143) and Tax, wage and social debts (+€13,122)
- Tangible fixed assets +€6,992
up €6,992 (+53.6%), from €13,042 to €20,035
- Profit (loss) carried forward -€18,262
down €18,262, from €6,734 to -€11,528
- Trade debts +€18,143
new in 2025: €18,143
- Tax, wage and social debts +€13,122
new in 2025: €13,122
of which Remuneration and social security: +€7,406
- Other debts +€12,132
up €12,132 (+103.6%), from €11,714 to €23,846
- Staff costs +€29,385
up €29,385 (+678.8%), from €4,329 to €33,713
- Gross operating margin +€6,239
up €6,239 (+51.2%), from €12,180 to €18,419
- Depreciation -€3,335
down €3,335 (-58.3%), from €5,723 to €2,388
- Other operating charges +€289
up €289 (+99.3%), from €291 to €580
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 | €38,896 | €64,030 | +€25,134 | +64.6% |
| Fixed assets | 21/28 | €38,042 | €45,035 | +€6,992 | +18.4% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,042 | €20,035 | +€6,992 | +53.6% |
| Furniture and vehicles | 24 | €13,042 | €20,035 | +€6,992 | +53.6% |
| Current assets | 29/58 | €853 | €18,996 | +€18,142 | +2126.0% |
| Amounts receivable within one year | 40/41 | €250 | €9,932 | +€9,683 | +3879.7% |
| Trade receivables | 40 | - | €3,560 | +€3,560 | |
| Other amounts receivable | 41 | €250 | €6,373 | +€6,123 | +2453.4% |
| Cash at bank and in hand | 54/58 | €604 | €9,063 | +€8,460 | +1401.1% |
| Total equity and liabilities | 10/49 | €38,896 | €64,030 | +€25,134 | +64.6% |
| Equity | 10/15 | €14,171 | -€4,091 | -€18,262 | |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,734 | -€11,528 | -€18,262 | |
| Amounts payable | 17/49 | €24,725 | €68,121 | +€43,397 | +175.5% |
| Amounts payable after more than one year | 17 | €7,407 | €7,407 | = | 0.0% |
| Financial debts | 170/4 | €7,407 | €7,407 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,318 | €60,714 | +€43,397 | +250.6% |
| Current portion of amounts payable after more than one year | 42 | €5,603 | €5,603 | = | 0.0% |
| Trade debts | 44 | - | €18,143 | +€18,143 | |
| Suppliers | 440/4 | - | €18,143 | +€18,143 | |
| Taxes, remuneration and social security | 45 | - | €13,122 | +€13,122 | |
| Taxes | 450/3 | - | €5,716 | +€5,716 | |
| Remuneration and social security | 454/9 | - | €7,406 | +€7,406 | |
| Other amounts payable | 47/48 | €11,714 | €23,846 | +€12,132 | +103.6% |
| Remuneration, social security and pensions | 62 | €4,329 | €33,713 | +€29,385 | +678.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,723 | €2,388 | -€3,335 | -58.3% |
| Other operating charges | 640/8 | €291 | €580 | +€289 | +99.3% |
| Gross operating margin | 9900 | €12,180 | €18,419 | +€6,239 | +51.2% |
| Operating profit (loss) | 9901 | €1,837 | -€18,262 | -€20,100 | |
| Financial charges | 65/66B | €45 | - | -€45 | |
| Recurring financial charges | 65 | €45 | - | -€45 | |
| Profit (loss) for the period before taxes | 9903 | €1,792 | -€18,262 | -€20,055 | |
| Profit (loss) for the period | 9904 | €1,792 | -€18,262 | -€20,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,792 | -€18,262 | -€20,055 |
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 3 October 2026 via checked.be.