NDN Detailing: 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.
NDN Detailing
Largest movements
- Receivables within one year +€33,598
up €33,598 (+47.3%), from €70,970 to €104,568
of which Other amounts receivable: +€42,822
- Cash -€11,486
down €11,486 (-19.8%), from €58,074 to €46,588
mainly Receivables within one year (-€33,598) and Tax, wage and social debts (-€14,256)
- Tangible fixed assets -€1,602
down €1,602 (-18.3%), from €8,743 to €7,141
of which Other tangible fixed assets: -€807
- Reserves +€24,903
up €24,903 (+31.7%), from €78,604 to €103,507
- Tax, wage and social debts -€14,256
down €14,256 (-42.1%), from €33,873 to €19,617
- Trade debts +€10,619
up €10,619 (+45.8%), from €23,200 to €33,819
- Gross operating margin -€11,181
down €11,181 (-21.2%), from €52,654 to €41,473
- Taxes -€2,654
down €2,654 (-27.8%), from €9,541 to €6,887
- Depreciation +€1,526
up €1,526 (+30.1%), from €5,076 to €6,602
- Other operating charges +€1,005
up €1,005 (+121%), from €833 to €1,838
- Financial charges -€603
down €603 (-32.7%), from €1,846 to €1,243
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 | €139,244 | €158,943 | +€19,699 | +14.1% |
| Fixed assets | 21/28 | €8,743 | €7,141 | -€1,602 | -18.3% |
| Tangible fixed assets | 22/27 | €8,743 | €7,141 | -€1,602 | -18.3% |
| Furniture and vehicles | 24 | €5,522 | €4,727 | -€795 | -14.4% |
| Other tangible fixed assets | 26 | €3,221 | €2,414 | -€807 | -25.1% |
| Current assets | 29/58 | €130,501 | €151,802 | +€21,301 | +16.3% |
| Amounts receivable within one year | 40/41 | €70,970 | €104,568 | +€33,598 | +47.3% |
| Trade receivables | 40 | €69,003 | €59,779 | -€9,224 | -13.4% |
| Other amounts receivable | 41 | €1,967 | €44,789 | +€42,822 | +2,177% |
| Cash at bank and in hand | 54/58 | €58,074 | €46,588 | -€11,486 | -19.8% |
| Deferred charges and accrued income | 490/1 | €1,457 | €646 | -€811 | -55.7% |
| Total equity and liabilities | 10/49 | €139,244 | €158,943 | +€19,699 | +14.1% |
| Equity | 10/15 | €80,604 | €105,507 | +€24,903 | +30.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €78,604 | €103,507 | +€24,903 | +31.7% |
| Distributable reserves | 133 | €78,604 | €103,507 | +€24,903 | +31.7% |
| Amounts payable | 17/49 | €58,640 | €53,436 | -€5,204 | -8.9% |
| Amounts payable within one year | 42/48 | €58,640 | €53,436 | -€5,204 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €1,567 | - | -€1,567 | |
| Trade debts | 44 | €23,200 | €33,819 | +€10,619 | +45.8% |
| Suppliers | 440/4 | €23,200 | €33,819 | +€10,619 | +45.8% |
| Taxes, remuneration and social security | 45 | €33,873 | €19,617 | -€14,256 | -42.1% |
| Taxes | 450/3 | €33,873 | €19,617 | -€14,256 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,076 | €6,602 | +€1,526 | +30.1% |
| Other operating charges | 640/8 | €833 | €1,838 | +€1,005 | +121% |
| Gross operating margin | 9900 | €52,654 | €41,473 | -€11,181 | -21.2% |
| Operating profit (loss) | 9901 | €46,745 | €33,033 | -€13,712 | -29.3% |
| Financial charges | 65/66B | €1,846 | €1,243 | -€603 | -32.7% |
| Recurring financial charges | 65 | €1,846 | €1,243 | -€603 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €44,899 | €31,790 | -€13,109 | -29.2% |
| Income taxes | 67/77 | €9,541 | €6,887 | -€2,654 | -27.8% |
| Profit (loss) for the period | 9904 | €35,358 | €24,903 | -€10,455 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,358 | €24,903 | -€10,455 | -29.6% |
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 23 October 2026 via checked.be.