NASS-TECH: 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-TECH
Largest movements
- Cash -€10,395
no longer reported in 2025 (was €10,395)
- Current investments +€8,537
new in 2025: €8,537
- Receivables within one year +€2,990
up €2,990 (+13.4%), from €22,368 to €25,358
of which Other amounts receivable: +€7,392
- Tangible fixed assets +€538
up €538 (+15.6%), from €3,442 to €3,980
of which Furniture and vehicles: +€3,360
- Tax, wage and social debts -€17,103
down €17,103 (-70.6%), from €24,220 to €7,117
of which Taxes: -€12,641
- Trade debts +€13,810
new in 2025: €13,810
- Profit (loss) carried forward +€4,963
up €4,963 (+43.2%), from €11,485 to €16,448
- Gross operating margin -€20,965
down €20,965 (-99.3%), from €21,119 to €154
- Depreciation -€5,539
down €5,539 (-94.6%), from €5,857 to €318
- Taxes -€5,238
down €5,238, from €4,247 to -€991
- Other operating charges +€496
up €496 (+12.1%), from €4,096 to €4,592
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,206 | €37,875 | +€1,670 | +4.6% |
| Fixed assets | 21/28 | €3,442 | €3,980 | +€538 | +15.6% |
| Tangible fixed assets | 22/27 | €3,442 | €3,980 | +€538 | +15.6% |
| Plant, machinery and equipment | 23 | €2,823 | - | -€2,823 | |
| Furniture and vehicles | 24 | €620 | €3,980 | +€3,360 | +542.0% |
| Current assets | 29/58 | €32,763 | €33,895 | +€1,132 | +3.5% |
| Amounts receivable within one year | 40/41 | €22,368 | €25,358 | +€2,990 | +13.4% |
| Trade receivables | 40 | €18,550 | €14,148 | -€4,402 | -23.7% |
| Other amounts receivable | 41 | €3,818 | €11,210 | +€7,392 | +193.6% |
| Current investments | 50/53 | - | €8,537 | +€8,537 | |
| Cash at bank and in hand | 54/58 | €10,395 | - | -€10,395 | |
| Total equity and liabilities | 10/49 | €36,206 | €37,875 | +€1,670 | +4.6% |
| Equity | 10/15 | €11,985 | €16,948 | +€4,963 | +41.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | - | €500 | +€500 | |
| Issued capital | 100 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €11,485 | €16,448 | +€4,963 | +43.2% |
| Amounts payable | 17/49 | €24,220 | €20,927 | -€3,293 | -13.6% |
| Amounts payable within one year | 42/48 | €24,220 | €20,927 | -€3,293 | -13.6% |
| Trade debts | 44 | - | €13,810 | +€13,810 | |
| Suppliers | 440/4 | - | €13,810 | +€13,810 | |
| Taxes, remuneration and social security | 45 | €24,220 | €7,117 | -€17,103 | -70.6% |
| Taxes | 450/3 | €19,758 | €7,117 | -€12,641 | -64.0% |
| Remuneration and social security | 454/9 | €4,462 | - | -€4,462 | |
| Non-recurring operating income | 76A | - | €4,333 | +€4,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,857 | €318 | -€5,539 | -94.6% |
| Other operating charges | 640/8 | €4,096 | €4,592 | +€496 | +12.1% |
| Gross operating margin | 9900 | €21,119 | €154 | -€20,965 | -99.3% |
| Operating profit (loss) | 9901 | €11,166 | -€4,756 | -€15,922 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €68 | €131 | +€63 | +92.6% |
| Recurring financial charges | 65 | €68 | €131 | +€63 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | €11,098 | -€4,887 | -€15,985 | |
| Income taxes | 67/77 | €4,247 | -€991 | -€5,238 | |
| Profit (loss) for the period | 9904 | €6,851 | -€3,896 | -€10,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,851 | -€3,896 | -€10,747 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.