NASSB: 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.
NASSB
Largest movements
- Intangible fixed assets +€21,600
new in 2025: €21,600
- Cash +€11,753
up €11,753 (+519.5%), from €2,262 to €14,016
mainly Other debts (+€27,806) and Net result for the year (+€7,556)
- Financial fixed assets +€4,500
new in 2025: €4,500
- Receivables within one year +€710
new in 2025: €710
- Other debts +€27,806
up €27,806 (+425.5%), from €6,536 to €34,342
- Profit (loss) carried forward +€7,453
up €7,453 (+72.0%), from -€10,348 to -€2,896
- Trade debts +€2,497
up €2,497 (+1755.9%), from €142 to €2,639
- Tax, wage and social debts +€836
up €836 (+105.0%), from €796 to €1,631
of which Taxes: +€602
- Gross operating margin +€26,023
up €26,023, from -€9,593 to €16,429
- Depreciation +€5,636
up €5,636 (+2766.8%), from €204 to €5,840
- Other operating charges +€1,327
new in 2025: €1,327
- Staff costs +€1,025
up €1,025 (+186.0%), from €551 to €1,577
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 | €7,125 | €45,716 | +€38,591 | +541.6% |
| Fixed assets | 21/28 | €1,996 | €27,656 | +€25,660 | +1285.4% |
| Intangible fixed assets | 21 | - | €21,600 | +€21,600 | |
| Tangible fixed assets | 22/27 | €1,996 | €1,556 | -€440 | -22.0% |
| Plant, machinery and equipment | 23 | €1,996 | €1,556 | -€440 | -22.0% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €5,129 | €18,060 | +€12,931 | +252.1% |
| Stocks and contracts in progress | 3 | €2,866 | €3,150 | +€284 | +9.9% |
| Stocks | 30/36 | €2,866 | €3,150 | +€284 | +9.9% |
| Amounts receivable within one year | 40/41 | - | €710 | +€710 | |
| Trade receivables | 40 | - | €710 | +€710 | |
| Cash at bank and in hand | 54/58 | €2,262 | €14,016 | +€11,753 | +519.5% |
| Deferred charges and accrued income | 490/1 | - | €184 | +€184 | |
| Total equity and liabilities | 10/49 | €7,125 | €45,716 | +€38,591 | +541.6% |
| Equity | 10/15 | -€348 | €7,104 | +€7,453 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,348 | -€2,896 | +€7,453 | +72.0% |
| Amounts payable | 17/49 | €7,474 | €38,612 | +€31,138 | +416.6% |
| Amounts payable within one year | 42/48 | €7,474 | €38,612 | +€31,138 | +416.6% |
| Trade debts | 44 | €142 | €2,639 | +€2,497 | +1755.9% |
| Suppliers | 440/4 | €142 | €2,639 | +€2,497 | +1755.9% |
| Taxes, remuneration and social security | 45 | €796 | €1,631 | +€836 | +105.0% |
| Taxes | 450/3 | €796 | €1,398 | +€602 | +75.7% |
| Remuneration and social security | 454/9 | - | €233 | +€233 | |
| Other amounts payable | 47/48 | €6,536 | €34,342 | +€27,806 | +425.5% |
| Remuneration, social security and pensions | 62 | €551 | €1,577 | +€1,025 | +186.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €5,840 | +€5,636 | +2766.8% |
| Other operating charges | 640/8 | - | €1,327 | +€1,327 | |
| Gross operating margin | 9900 | -€9,593 | €16,429 | +€26,023 | |
| Operating profit (loss) | 9901 | -€10,348 | €7,686 | +€18,034 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €0 | €130 | +€130 | +651250.0% |
| Recurring financial charges | 65 | €0 | €130 | +€130 | +651250.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,348 | €7,556 | +€17,904 | |
| Profit (loss) for the period | 9904 | -€10,348 | €7,556 | +€17,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,348 | €7,556 | +€17,904 |
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 4 October 2026 via checked.be.