ND-INTERIEUR: 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.
ND-INTERIEUR
Largest movements
- Cash -€19,772
down €19,772 (-22.4%), from €88,389 to €68,617
mainly Contributions, distributions and other (-€98,299) and Debts after one year (-€65,256)
- Tangible fixed assets -€8,569
down €8,569 (-4.8%), from €177,770 to €169,202
of which Land and buildings: -€4,895
- Receivables within one year +€5,852
up €5,852 (+55.7%), from €10,501 to €16,353
of which Trade receivables: +€6,052
- Other debts +€116,921
up €116,921 (+225%), from €51,955 to €168,876
- Reserves -€67,500
down €67,500 (-100%), from €67,500 to €0
- Debts after one year -€65,256
down €65,256 (-57.5%), from €113,503 to €48,247
- Accrued charges and deferred income -€3,097
down €3,097 (-100%), from €3,097 to €0
- Turnover +€162,022
new in 2025: €162,022
- Purchases and services +€105,212
new in 2025: €105,212
- Gross operating margin -€11,560
down €11,560 (-16.3%), from €70,819 to €59,259
- Taxes -€3,378
down €3,378 (-24.5%), from €13,758 to €10,381
- Financial charges +€2,397
up €2,397 (+55.2%), from €4,342 to €6,739
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 | €280,013 | €257,730 | -€22,283 | -8.0% |
| Fixed assets | 21/28 | €177,770 | €169,202 | -€8,569 | -4.8% |
| Tangible fixed assets | 22/27 | €177,770 | €169,202 | -€8,569 | -4.8% |
| Land and buildings | 22 | €167,125 | €162,230 | -€4,895 | -2.9% |
| Plant, machinery and equipment | 23 | €2,567 | €1,921 | -€646 | -25.2% |
| Furniture and vehicles | 24 | €8,078 | €5,051 | -€3,027 | -37.5% |
| Current assets | 29/58 | €102,243 | €88,528 | -€13,715 | -13.4% |
| Amounts receivable within one year | 40/41 | €10,501 | €16,353 | +€5,852 | +55.7% |
| Trade receivables | 40 | €6,968 | €13,020 | +€6,052 | +86.9% |
| Other amounts receivable | 41 | €3,533 | €3,333 | -€200 | -5.7% |
| Cash at bank and in hand | 54/58 | €88,389 | €68,617 | -€19,772 | -22.4% |
| Deferred charges and accrued income | 490/1 | €3,353 | €3,558 | +€205 | +6.1% |
| Total equity and liabilities | 10/49 | €280,013 | €257,730 | -€22,283 | -8.0% |
| Equity | 10/15 | €91,679 | €23,000 | -€68,679 | -74.9% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €67,500 | €0 | -€67,500 | -100% |
| Distributable reserves | 133 | €67,500 | €0 | -€67,500 | -100% |
| Profit (loss) carried forward | 14 | €1,179 | €0 | -€1,179 | -100% |
| Amounts payable | 17/49 | €188,334 | €234,730 | +€46,396 | +24.6% |
| Amounts payable after more than one year | 17 | €113,503 | €48,247 | -€65,256 | -57.5% |
| Financial debts | 170/4 | €113,503 | €48,247 | -€65,256 | -57.5% |
| Amounts payable within one year | 42/48 | €71,734 | €186,483 | +€114,749 | +160% |
| Current portion of amounts payable after more than one year | 42 | €15,068 | €15,256 | +€188 | +1.2% |
| Trade debts | 44 | €4,411 | €1,670 | -€2,740 | -62.1% |
| Suppliers | 440/4 | €4,411 | €1,670 | -€2,740 | -62.1% |
| Taxes, remuneration and social security | 45 | €300 | €681 | +€381 | +127% |
| Taxes | 450/3 | €300 | €681 | +€381 | +127% |
| Other amounts payable | 47/48 | €51,955 | €168,876 | +€116,921 | +225% |
| Accrued charges and deferred income | 492/3 | €3,097 | €0 | -€3,097 | -100% |
| Turnover | 70 | - | €162,022 | +€162,022 | |
| Non-recurring operating income | 76A | €504 | €600 | +€96 | +19.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €105,212 | +€105,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,830 | €10,849 | +€19 | +0.2% |
| Other operating charges | 640/8 | €1,997 | €1,671 | -€327 | -16.4% |
| Gross operating margin | 9900 | €70,819 | €59,259 | -€11,560 | -16.3% |
| Operating profit (loss) | 9901 | €57,992 | €46,740 | -€11,252 | -19.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,342 | €6,739 | +€2,397 | +55.2% |
| Recurring financial charges | 65 | €4,342 | €6,739 | +€2,397 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €53,649 | €40,001 | -€13,649 | -25.4% |
| Income taxes | 67/77 | €13,758 | €10,381 | -€3,378 | -24.5% |
| Profit (loss) for the period | 9904 | €39,891 | €29,620 | -€10,271 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,891 | €29,620 | -€10,271 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.