NEARBY: 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.
NEARBY
Largest movements
- Receivables within one year +€111,817
up €111,817 (+104%), from €107,904 to €219,722
of which Other amounts receivable: +€132,934
- Cash -€92,449
down €92,449 (-57.7%), from €160,332 to €67,883
mainly Receivables within one year (-€111,817) and Other debts (-€16,557)
- Tangible fixed assets +€9,722
up €9,722 (+125%), from €7,777 to €17,499
of which Furniture and vehicles: +€9,414
- Reserves +€59,587
up €59,587 (+35.8%), from €166,424 to €226,011
of which Distributable reserves: +€59,587
- Other debts -€16,557
down €16,557 (-100%), from €16,557 to €0
- Tax, wage and social debts -€13,414
down €13,414 (-27.0%), from €49,622 to €36,208
of which Taxes: -€11,095
- Gross operating margin -€22,658
down €22,658 (-20.5%), from €110,284 to €87,626
- Taxes -€6,139
down €6,139 (-19.6%), from €31,375 to €25,236
- Financial income +€2,077
up €2,077 (+18,120%), from €11 to €2,088
- Depreciation +€1,926
up €1,926 (+122%), from €1,583 to €3,509
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 | €276,997 | €306,025 | +€29,027 | +10.5% |
| Fixed assets | 21/28 | €8,077 | €17,799 | +€9,722 | +120% |
| Tangible fixed assets | 22/27 | €7,777 | €17,499 | +€9,722 | +125% |
| Plant, machinery and equipment | 23 | €7,777 | €8,085 | +€308 | +4.0% |
| Furniture and vehicles | 24 | - | €9,414 | +€9,414 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €268,920 | €288,226 | +€19,306 | +7.2% |
| Amounts receivable within one year | 40/41 | €107,904 | €219,722 | +€111,817 | +104% |
| Trade receivables | 40 | €87,904 | €66,788 | -€21,117 | -24.0% |
| Other amounts receivable | 41 | €20,000 | €152,934 | +€132,934 | +665% |
| Cash at bank and in hand | 54/58 | €160,332 | €67,883 | -€92,449 | -57.7% |
| Deferred charges and accrued income | 490/1 | €684 | €621 | -€63 | -9.2% |
| Total equity and liabilities | 10/49 | €276,997 | €306,025 | +€29,027 | +10.5% |
| Equity | 10/15 | €203,624 | €263,211 | +€59,587 | +29.3% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Contributions outside capital | 11 | €37,200 | - | -€37,200 | |
| Other | 1109/19 | €37,200 | - | -€37,200 | |
| Reserves | 13 | €166,424 | €226,011 | +€59,587 | +35.8% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,081 | €6,081 | -€0 | 0.0% |
| Distributable reserves | 133 | €156,623 | €216,210 | +€59,587 | +38.0% |
| Amounts payable | 17/49 | €73,373 | €42,813 | -€30,560 | -41.7% |
| Amounts payable within one year | 42/48 | €73,373 | €42,813 | -€30,560 | -41.7% |
| Trade debts | 44 | €7,194 | €6,605 | -€588 | -8.2% |
| Suppliers | 440/4 | €7,194 | €6,605 | -€588 | -8.2% |
| Taxes, remuneration and social security | 45 | €49,622 | €36,208 | -€13,414 | -27.0% |
| Taxes | 450/3 | €47,303 | €36,208 | -€11,095 | -23.5% |
| Remuneration and social security | 454/9 | €2,320 | €0 | -€2,320 | -100% |
| Other amounts payable | 47/48 | €16,557 | €0 | -€16,557 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | €3,509 | +€1,926 | +122% |
| Other operating charges | 640/8 | €824 | €1,181 | +€358 | +43.4% |
| Gross operating margin | 9900 | €110,284 | €87,626 | -€22,658 | -20.5% |
| Operating profit (loss) | 9901 | €107,877 | €82,936 | -€24,941 | -23.1% |
| Financial income | 75/76B | €11 | €2,088 | +€2,077 | +18,120% |
| Recurring financial income | 75 | €11 | €2,088 | +€2,077 | +18,120% |
| Financial charges | 65/66B | €1,022 | €201 | -€821 | -80.3% |
| Recurring financial charges | 65 | €1,022 | €201 | -€821 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €106,867 | €84,823 | -€22,043 | -20.6% |
| Income taxes | 67/77 | €31,375 | €25,236 | -€6,139 | -19.6% |
| Profit (loss) for the period | 9904 | €75,492 | €59,587 | -€15,904 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,492 | €59,587 | -€15,904 | -21.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.