NC1302: 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.
NC1302
Largest movements
- Cash +€55,079
up €55,079 (+667.8%), from €8,248 to €63,327
mainly Depreciation (+€41,207) and Net result for the year (+€35,225)
- Tangible fixed assets -€37,190
down €37,190 (-11.4%), from €325,414 to €288,224
of which Furniture and vehicles: -€23,802
- Receivables within one year +€22,989
up €22,989 (+179.9%), from €12,776 to €35,765
of which Trade receivables: +€23,659
- Intangible fixed assets -€14,842
down €14,842 (-22.0%), from €67,409 to €52,568
- Profit (loss) carried forward +€22,375
up €22,375, from -€22,375 to €0
- Debts after one year -€18,706
down €18,706 (-11.2%), from €166,778 to €148,072
- Tax, wage and social debts +€17,769
up €17,769, from €0 to €17,769
of which Taxes: +€12,169
- Reserves +€12,850
new in 2025: €12,850
- Other debts +€12,027
up €12,027 (+5.4%), from €224,106 to €236,133
- Gross operating margin +€57,435
up €57,435 (+184.4%), from €31,153 to €88,589
- Taxes +€5,099
new in 2025: €5,099
- Depreciation -€1,943
down €1,943 (-4.5%), from €43,150 to €41,207
- Other operating charges +€1,669
up €1,669 (+81.8%), from €2,041 to €3,710
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 | €414,309 | €441,004 | +€26,695 | +6.4% |
| Fixed assets | 21/28 | €392,823 | €340,792 | -€52,032 | -13.2% |
| Intangible fixed assets | 21 | €67,409 | €52,568 | -€14,842 | -22.0% |
| Tangible fixed assets | 22/27 | €325,414 | €288,224 | -€37,190 | -11.4% |
| Land and buildings | 22 | €294,781 | €281,927 | -€12,854 | -4.4% |
| Plant, machinery and equipment | 23 | €1,278 | €744 | -€534 | -41.8% |
| Furniture and vehicles | 24 | €29,355 | €5,554 | -€23,802 | -81.1% |
| Current assets | 29/58 | €21,486 | €100,212 | +€78,726 | +366.4% |
| Amounts receivable within one year | 40/41 | €12,776 | €35,765 | +€22,989 | +179.9% |
| Trade receivables | 40 | €11,813 | €35,472 | +€23,659 | +200.3% |
| Other amounts receivable | 41 | €963 | €293 | -€669 | -69.5% |
| Cash at bank and in hand | 54/58 | €8,248 | €63,327 | +€55,079 | +667.8% |
| Deferred charges and accrued income | 490/1 | €462 | €1,120 | +€658 | +142.5% |
| Total equity and liabilities | 10/49 | €414,309 | €441,004 | +€26,695 | +6.4% |
| Equity | 10/15 | -€19,875 | €15,350 | +€35,225 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €12,850 | +€12,850 | |
| Distributable reserves | 133 | - | €12,850 | +€12,850 | |
| Profit (loss) carried forward | 14 | -€22,375 | €0 | +€22,375 | |
| Amounts payable | 17/49 | €434,184 | €425,654 | -€8,530 | -2.0% |
| Amounts payable after more than one year | 17 | €166,778 | €148,072 | -€18,706 | -11.2% |
| Financial debts | 170/4 | €166,778 | €148,072 | -€18,706 | -11.2% |
| Amounts payable within one year | 42/48 | €267,406 | €277,582 | +€10,176 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €19,322 | €9,331 | -€9,990 | -51.7% |
| Trade debts | 44 | €23,978 | €14,348 | -€9,630 | -40.2% |
| Suppliers | 440/4 | €23,978 | €14,348 | -€9,630 | -40.2% |
| Taxes, remuneration and social security | 45 | €0 | €17,769 | +€17,769 | |
| Taxes | 450/3 | €0 | €12,169 | +€12,169 | |
| Remuneration and social security | 454/9 | €0 | €5,600 | +€5,600 | |
| Other amounts payable | 47/48 | €224,106 | €236,133 | +€12,027 | +5.4% |
| Non-recurring operating income | 76A | - | €14,148 | +€14,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,150 | €41,207 | -€1,943 | -4.5% |
| Other operating charges | 640/8 | €2,041 | €3,710 | +€1,669 | +81.8% |
| Gross operating margin | 9900 | €31,153 | €88,589 | +€57,435 | +184.4% |
| Operating profit (loss) | 9901 | -€14,038 | €43,672 | +€57,709 | |
| Financial income | 75/76B | €61 | €0 | -€61 | -100.0% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -100.0% |
| Financial charges | 65/66B | €2,997 | €3,349 | +€352 | +11.7% |
| Recurring financial charges | 65 | €2,997 | €3,349 | +€352 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,974 | €40,323 | +€57,297 | |
| Income taxes | 67/77 | - | €5,099 | +€5,099 | |
| Profit (loss) for the period | 9904 | -€16,974 | €35,225 | +€52,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,974 | €35,225 | +€52,198 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.