NEAR-BY: 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.
NEAR-BY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€686
up €686 (+79.1%), from -€866 to -€181
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €1,307,020 | €1,306,380 | -€641 | 0.0% |
| Fixed assets | 21/28 | €1,290,000 | €1,290,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,290,000 | €1,290,000 | = | 0.0% |
| Current assets | 29/58 | €17,020 | €16,380 | -€641 | -3.8% |
| Amounts receivable within one year | 40/41 | €16,987 | €15,337 | -€1,650 | -9.7% |
| Trade receivables | 40 | - | €443 | +€443 | |
| Other amounts receivable | 41 | €16,987 | €14,894 | -€2,093 | -12.3% |
| Cash at bank and in hand | 54/58 | €33 | €1,043 | +€1,009 | +3,015% |
| Total equity and liabilities | 10/49 | €1,307,020 | €1,306,380 | -€641 | 0.0% |
| Equity | 10/15 | €1,236,191 | €1,234,981 | -€1,209 | -0.1% |
| Contributions | 10/11 | €860,000 | €860,000 | = | 0.0% |
| Reserves | 13 | €19,850 | €19,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,850 | €19,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €19,850 | €19,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €356,340 | €355,131 | -€1,209 | -0.3% |
| Amounts payable | 17/49 | €70,830 | €71,398 | +€569 | +0.8% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €830 | €1,398 | +€569 | +68.5% |
| Trade debts | 44 | €830 | €1,398 | +€569 | +68.5% |
| Suppliers | 440/4 | €830 | €1,398 | +€569 | +68.5% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€866 | -€181 | +€686 | +79.1% |
| Operating profit (loss) | 9901 | -€1,834 | -€1,179 | +€655 | +35.7% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,862 | -€1,209 | +€653 | +35.1% |
| Profit (loss) for the period | 9904 | -€1,862 | -€1,209 | +€653 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,862 | -€1,209 | +€653 | +35.1% |
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 1 November 2026 via checked.be.