NDT PRO: 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.
NDT PRO
Largest movements
- Cash +€25,307
up €25,307 (+91.0%), from €27,802 to €53,109
mainly Other debts (+€33,000) and Net result for the year (+€31,190)
- Tangible fixed assets -€13,991
down €13,991 (-32.2%), from €43,479 to €29,487
of which Leasing and similar rights: -€8,937
- Receivables within one year -€4,130
down €4,130 (-6.5%), from €63,854 to €59,723
- Other debts +€33,000
up €33,000 (+137.5%), from €24,000 to €57,000
- Reserves -€25,900
down €25,900 (-26.9%), from €96,460 to €70,560
- Tax, wage and social debts +€17,199
up €17,199 (+293.8%), from €5,854 to €23,053
- Debts after one year -€14,758
down €14,758 (-25.1%), from €58,693 to €43,935
of which Financial debts: -€12,883
- Current portion of long-term debt -€4,472
down €4,472 (-25.7%), from €17,375 to €12,903
- Gross operating margin +€22,988
up €22,988 (+47.7%), from €48,232 to €71,220
- Taxes +€14,760
up €14,760 (+1198.9%), from €1,231 to €15,991
- Other operating charges -€10,446
down €10,446 (-87.2%), from €11,976 to €1,529
- Depreciation -€9,425
down €9,425 (-35.7%), from €26,373 to €16,948
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 | €210,135 | €217,320 | +€7,186 | +3.4% |
| Fixed assets | 21/28 | €118,479 | €104,487 | -€13,991 | -11.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €43,479 | €29,487 | -€13,991 | -32.2% |
| Plant, machinery and equipment | 23 | €21,071 | €17,598 | -€3,474 | -16.5% |
| Furniture and vehicles | 24 | €2,991 | €1,410 | -€1,581 | -52.8% |
| Leasing and similar rights | 25 | €19,417 | €10,480 | -€8,937 | -46.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €91,656 | €112,833 | +€21,177 | +23.1% |
| Amounts receivable within one year | 40/41 | €63,854 | €59,723 | -€4,130 | -6.5% |
| Trade receivables | 40 | €63,854 | €59,723 | -€4,130 | -6.5% |
| Cash at bank and in hand | 54/58 | €27,802 | €53,109 | +€25,307 | +91.0% |
| Total equity and liabilities | 10/49 | €210,135 | €217,320 | +€7,186 | +3.4% |
| Equity | 10/15 | €99,949 | €74,139 | -€25,810 | -25.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €96,460 | €70,560 | -€25,900 | -26.9% |
| Distributable reserves | 133 | €96,460 | €70,560 | -€25,900 | -26.9% |
| Profit (loss) carried forward | 14 | €2,489 | €2,579 | +€90 | +3.6% |
| Amounts payable | 17/49 | €110,185 | €143,181 | +€32,996 | +29.9% |
| Amounts payable after more than one year | 17 | €58,693 | €43,935 | -€14,758 | -25.1% |
| Financial debts | 170/4 | €13,960 | €1,077 | -€12,883 | -92.3% |
| Other amounts payable | 178/9 | €44,733 | €42,858 | -€1,875 | -4.2% |
| Amounts payable within one year | 42/48 | €48,943 | €96,684 | +€47,740 | +97.5% |
| Current portion of amounts payable after more than one year | 42 | €17,375 | €12,903 | -€4,472 | -25.7% |
| Trade debts | 44 | €1,714 | €3,728 | +€2,014 | +117.5% |
| Suppliers | 440/4 | €1,714 | €3,728 | +€2,014 | +117.5% |
| Taxes, remuneration and social security | 45 | €5,854 | €23,053 | +€17,199 | +293.8% |
| Taxes | 450/3 | €5,854 | €23,053 | +€17,199 | +293.8% |
| Other amounts payable | 47/48 | €24,000 | €57,000 | +€33,000 | +137.5% |
| Accrued charges and deferred income | 492/3 | €2,550 | €2,563 | +€13 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,373 | €16,948 | -€9,425 | -35.7% |
| Other operating charges | 640/8 | €11,976 | €1,529 | -€10,446 | -87.2% |
| Non-recurring operating charges | 66A | €1,398 | €2,383 | +€985 | +70.5% |
| Gross operating margin | 9900 | €48,232 | €71,220 | +€22,988 | +47.7% |
| Operating profit (loss) | 9901 | €8,486 | €50,360 | +€41,874 | +493.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1933.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1933.3% |
| Financial charges | 65/66B | €3,534 | €3,180 | -€354 | -10.0% |
| Recurring financial charges | 65 | €3,322 | €3,180 | -€142 | -4.3% |
| Non-recurring financial charges | 66B | €212 | - | -€212 | |
| Profit (loss) for the period before taxes | 9903 | €4,953 | €47,181 | +€42,228 | +852.7% |
| Income taxes | 67/77 | €1,231 | €15,991 | +€14,760 | +1198.9% |
| Profit (loss) for the period | 9904 | €3,721 | €31,190 | +€27,468 | +738.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,721 | €31,190 | +€27,468 | +738.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.