ND DETECT: what changed
ND DETECT
Largest movements
- Cash -€71,041
down €71,041 (-46.9%), from €151,542 to €80,501
mainly Other debts (-€51,549) and Net result for the year (-€37,693)
- Receivables within one year -€45,917
down €45,917 (-32.4%), from €141,880 to €95,962
of which Trade receivables: -€51,741
- Tangible fixed assets -€19,607
down €19,607 (-19.5%), from €100,652 to €81,045
of which Furniture and vehicles: -€10,583
- Deferred charges and accrued income +€4,594
up €4,594 (+120%), from €3,828 to €8,422
- Other debts -€51,549
down €51,549 (-76.3%), from €67,524 to €15,975
- Profit (loss) carried forward -€37,693
down €37,693, from €667 to -€37,026
- Trade debts -€33,162
down €33,162 (-57.7%), from €57,479 to €24,317
- Provisions -€20,104
down €20,104 (-23.0%), from €87,244 to €67,140
- Tax, wage and social debts +€18,740
up €18,740 (+151%), from €12,423 to €31,162
of which Remuneration and social security: +€11,242
- Gross operating margin -€116,618
down €116,618 (-32.7%), from €356,086 to €239,468
- Provisions -€107,348
down €107,348, from €87,244 to -€20,104
- Financial charges +€98,096
up €98,096 (+2,252%), from €4,356 to €102,452
- Depreciation -€30,713
down €30,713 (-47.2%), from €65,071 to €34,358
- Staff costs -€21,179
down €21,179 (-12.5%), from €169,062 to €147,883
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,645 | €271,961 | -€129,684 | -32.3% |
| Fixed assets | 21/28 | €104,396 | €87,076 | -€17,320 | -16.6% |
| Intangible fixed assets | 21 | €3,744 | €6,031 | +€2,287 | +61.1% |
| Tangible fixed assets | 22/27 | €100,652 | €81,045 | -€19,607 | -19.5% |
| Plant, machinery and equipment | 23 | €33,919 | €29,659 | -€4,260 | -12.6% |
| Furniture and vehicles | 24 | €46,460 | €35,877 | -€10,583 | -22.8% |
| Other tangible fixed assets | 26 | €20,273 | €15,509 | -€4,764 | -23.5% |
| Current assets | 29/58 | €297,249 | €184,885 | -€112,364 | -37.8% |
| Amounts receivable within one year | 40/41 | €141,880 | €95,962 | -€45,917 | -32.4% |
| Trade receivables | 40 | €119,449 | €67,708 | -€51,741 | -43.3% |
| Other amounts receivable | 41 | €22,431 | €28,254 | +€5,823 | +26.0% |
| Cash at bank and in hand | 54/58 | €151,542 | €80,501 | -€71,041 | -46.9% |
| Deferred charges and accrued income | 490/1 | €3,828 | €8,422 | +€4,594 | +120% |
| Total equity and liabilities | 10/49 | €401,645 | €271,961 | -€129,684 | -32.3% |
| Equity | 10/15 | €148,839 | €111,146 | -€37,693 | -25.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €141,972 | €141,972 | = | 0.0% |
| Distributable reserves | 133 | €141,972 | €141,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | €667 | -€37,026 | -€37,693 | |
| Provisions and deferred taxes | 16 | €87,244 | €67,140 | -€20,104 | -23.0% |
| Provisions for liabilities and charges | 160/5 | €87,244 | €67,140 | -€20,104 | -23.0% |
| Other liabilities and charges | 164/5 | €87,244 | €67,140 | -€20,104 | -23.0% |
| Amounts payable | 17/49 | €165,561 | €93,675 | -€71,887 | -43.4% |
| Amounts payable after more than one year | 17 | €22,220 | €16,047 | -€6,173 | -27.8% |
| Financial debts | 170/4 | €22,220 | €16,047 | -€6,173 | -27.8% |
| Amounts payable within one year | 42/48 | €143,341 | €77,627 | -€65,714 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €5,916 | €6,173 | +€257 | +4.3% |
| Trade debts | 44 | €57,479 | €24,317 | -€33,162 | -57.7% |
| Suppliers | 440/4 | €57,479 | €24,317 | -€33,162 | -57.7% |
| Taxes, remuneration and social security | 45 | €12,423 | €31,162 | +€18,740 | +151% |
| Taxes | 450/3 | €5,939 | €13,436 | +€7,498 | +126% |
| Remuneration and social security | 454/9 | €6,484 | €17,726 | +€11,242 | +173% |
| Other amounts payable | 47/48 | €67,524 | €15,975 | -€51,549 | -76.3% |
| Non-recurring operating income | 76A | - | €24,000 | +€24,000 | |
| Remuneration, social security and pensions | 62 | €169,062 | €147,883 | -€21,179 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,071 | €34,358 | -€30,713 | -47.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €87,244 | -€20,104 | -€107,348 | |
| Other operating charges | 640/8 | €3,825 | €1,182 | -€2,643 | -69.1% |
| Non-recurring operating charges | 66A | €3,409 | €766 | -€2,643 | -77.5% |
| Gross operating margin | 9900 | €356,086 | €239,468 | -€116,618 | -32.7% |
| Operating profit (loss) | 9901 | €27,475 | €75,383 | +€47,908 | +174% |
| Financial income | 75/76B | €446 | €665 | +€219 | +49.1% |
| Recurring financial income | 75 | €446 | €665 | +€219 | +49.1% |
| Financial charges | 65/66B | €4,356 | €102,452 | +€98,096 | +2,252% |
| Recurring financial charges | 65 | €4,356 | €102,452 | +€98,096 | +2,252% |
| Profit (loss) for the period before taxes | 9903 | €23,564 | -€26,405 | -€49,970 | |
| Income taxes | 67/77 | €24,158 | €11,288 | -€12,870 | -53.3% |
| Profit (loss) for the period | 9904 | -€594 | -€37,693 | -€37,099 | -6,249% |
| Transfer from tax-exempt reserves | 789 | €1,260 | - | -€1,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €667 | -€37,693 | -€38,360 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.