NATIONAL TESTING SYSTEMS: 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.
NATIONAL TESTING SYSTEMS
Largest movements
- Cash +€3,260
up €3,260 (+5.7%), from €57,213 to €60,473
mainly Net result for the year (+€5,134) and Depreciation (+€165)
- Profit (loss) carried forward +€5,134
up €5,134 (+6.9%), from -€73,998 to -€68,864
- Other debts -€1,636
down €1,636 (-53.8%), from €3,038 to €1,402
- Gross operating margin +€10,815
up €10,815, from -€5,075 to €5,740
- Staff costs +€4,169
up €4,169, from -€4,169 to €0
- Financial income -€649
down €649 (-100%), from €649 to €0
- Depreciation -€228
down €228 (-58.1%), from €393 to €165
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 | €57,443 | €60,618 | +€3,176 | +5.5% |
| Fixed assets | 21/28 | €165 | €0 | -€165 | -100% |
| Tangible fixed assets | 22/27 | €165 | €0 | -€165 | -100% |
| Furniture and vehicles | 24 | €165 | €0 | -€165 | -100% |
| Current assets | 29/58 | €57,278 | €60,618 | +€3,341 | +5.8% |
| Amounts receivable within one year | 40/41 | €44 | €122 | +€78 | +180% |
| Other amounts receivable | 41 | €44 | €122 | +€78 | +180% |
| Cash at bank and in hand | 54/58 | €57,213 | €60,473 | +€3,260 | +5.7% |
| Deferred charges and accrued income | 490/1 | €21 | €23 | +€2 | +11.1% |
| Total equity and liabilities | 10/49 | €57,443 | €60,618 | +€3,176 | +5.5% |
| Equity | 10/15 | €53,877 | €59,011 | +€5,134 | +9.5% |
| Contributions | 10/11 | €127,875 | €127,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,998 | -€68,864 | +€5,134 | +6.9% |
| Amounts payable | 17/49 | €3,565 | €1,607 | -€1,958 | -54.9% |
| Amounts payable within one year | 42/48 | €3,565 | €1,607 | -€1,958 | -54.9% |
| Trade debts | 44 | €527 | €205 | -€322 | -61.1% |
| Suppliers | 440/4 | €527 | €205 | -€322 | -61.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,038 | €1,402 | -€1,636 | -53.8% |
| Remuneration, social security and pensions | 62 | -€4,169 | €0 | +€4,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €165 | -€228 | -58.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,075 | €5,740 | +€10,815 | |
| Operating profit (loss) | 9901 | -€1,685 | €5,176 | +€6,861 | |
| Financial income | 75/76B | €649 | €0 | -€649 | -100% |
| Recurring financial income | 75 | €649 | €0 | -€649 | -100% |
| Financial charges | 65/66B | €48 | €42 | -€6 | -12.6% |
| Recurring financial charges | 65 | €48 | €42 | -€6 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,084 | €5,134 | +€6,218 | |
| Profit (loss) for the period | 9904 | -€1,084 | €5,134 | +€6,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,084 | €5,134 | +€6,218 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.