NBS: 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.
NBS
Largest movements
- Receivables within one year -€143,297
down €143,297 (-60.8%), from €235,582 to €92,286
of which Trade receivables: -€143,606
- Tangible fixed assets +€3,827
new in 2024: €3,827
- Debts after one year -€151,624
down €151,624 (-70.2%), from €215,885 to €64,260
- Tax, wage and social debts +€34,942
up €34,942 (+153.7%), from €22,738 to €57,680
- Profit (loss) carried forward -€21,289
down €21,289 (-67.3%), from -€31,633 to -€52,923
- Gross operating margin -€171,705
down €171,705, from €171,486 to -€219
- Taxes -€19,700
no longer reported in 2024 (was €19,700)
- Other operating charges +€4,586
up €4,586 (+30.5%), from €15,047 to €19,632
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,348 | €98,434 | -€138,914 | -58.5% |
| Fixed assets | 21/28 | €1,130 | €4,957 | +€3,827 | +338.6% |
| Tangible fixed assets | 22/27 | - | €3,827 | +€3,827 | |
| Plant, machinery and equipment | 23 | - | €3,827 | +€3,827 | |
| Financial fixed assets | 28 | €1,130 | €1,130 | = | 0.0% |
| Current assets | 29/58 | €236,218 | €93,478 | -€142,740 | -60.4% |
| Amounts receivable within one year | 40/41 | €235,582 | €92,286 | -€143,297 | -60.8% |
| Trade receivables | 40 | €232,931 | €89,325 | -€143,606 | -61.7% |
| Other amounts receivable | 41 | €2,651 | €2,961 | +€310 | +11.7% |
| Cash at bank and in hand | 54/58 | €34 | €324 | +€290 | +847.2% |
| Deferred charges and accrued income | 490/1 | €602 | €868 | +€266 | +44.2% |
| Total equity and liabilities | 10/49 | €237,348 | €98,434 | -€138,914 | -58.5% |
| Equity | 10/15 | -€13,033 | -€34,323 | -€21,289 | -163.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,633 | -€52,923 | -€21,289 | -67.3% |
| Amounts payable | 17/49 | €250,382 | €132,757 | -€117,625 | -47.0% |
| Amounts payable after more than one year | 17 | €215,885 | €64,260 | -€151,624 | -70.2% |
| Financial debts | 170/4 | €215,885 | €64,260 | -€151,624 | -70.2% |
| Amounts payable within one year | 42/48 | €34,497 | €68,497 | +€34,000 | +98.6% |
| Trade debts | 44 | €11,072 | €10,649 | -€423 | -3.8% |
| Suppliers | 440/4 | €11,072 | €10,649 | -€423 | -3.8% |
| Taxes, remuneration and social security | 45 | €22,738 | €57,680 | +€34,942 | +153.7% |
| Taxes | 450/3 | €22,738 | €57,680 | +€34,942 | +153.7% |
| Other amounts payable | 47/48 | €688 | €168 | -€520 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €679 | +€679 | |
| Other operating charges | 640/8 | €15,047 | €19,632 | +€4,586 | +30.5% |
| Non-recurring operating charges | 66A | €41,516 | - | -€41,516 | |
| Gross operating margin | 9900 | €171,486 | -€219 | -€171,705 | |
| Operating profit (loss) | 9901 | €114,924 | -€20,530 | -€135,454 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €928 | €771 | -€156 | -16.8% |
| Recurring financial charges | 65 | €928 | €771 | -€156 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €113,996 | -€21,289 | -€135,285 | |
| Income taxes | 67/77 | €19,700 | - | -€19,700 | |
| Profit (loss) for the period | 9904 | €94,296 | -€21,289 | -€115,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,296 | -€21,289 | -€115,585 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.