Nebbio: 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.
Nebbio
Largest movements
- Cash -€108,063
down €108,063 (-71.4%), from €151,292 to €43,230
mainly Debts after one year (-€164,569) and Accrued charges and deferred income (-€29,167)
- Receivables within one year +€21,233
up €21,233 (+664%), from €3,200 to €24,433
of which Trade receivables: +€15,000
- Debts after one year -€164,569
down €164,569 (-27.4%), from €600,000 to €435,431
- Other debts +€89,000
new in 2025: €89,000
- Accrued charges and deferred income -€29,167
no longer reported in 2025 (was €29,167)
- Reserves +€20,471
up €20,471 (+19.1%), from €107,245 to €127,717
- Financial income -€99,990
down €99,990 (-100.0%), from €100,000 to €10
- Financial charges -€12,851
down €12,851 (-44.0%), from €29,190 to €16,340
- Gross operating margin +€4,635
up €4,635 (+11.5%), from €40,365 to €45,001
- Taxes +€4,292
up €4,292 (+134%), from €3,209 to €7,501
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 | €855,288 | €770,361 | -€84,927 | -9.9% |
| Fixed assets | 21/28 | €700,796 | €702,699 | +€1,903 | +0.3% |
| Tangible fixed assets | 22/27 | €796 | €2,699 | +€1,903 | +239% |
| Plant, machinery and equipment | 23 | €796 | €2,699 | +€1,903 | +239% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €154,492 | €67,662 | -€86,830 | -56.2% |
| Amounts receivable within one year | 40/41 | €3,200 | €24,433 | +€21,233 | +664% |
| Trade receivables | 40 | €3,200 | €18,200 | +€15,000 | +469% |
| Other amounts receivable | 41 | - | €6,233 | +€6,233 | |
| Cash at bank and in hand | 54/58 | €151,292 | €43,230 | -€108,063 | -71.4% |
| Total equity and liabilities | 10/49 | €855,288 | €770,361 | -€84,927 | -9.9% |
| Equity | 10/15 | €109,745 | €130,217 | +€20,471 | +18.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €107,245 | €127,717 | +€20,471 | +19.1% |
| Distributable reserves | 133 | €107,245 | €127,717 | +€20,471 | +19.1% |
| Amounts payable | 17/49 | €745,543 | €640,144 | -€105,398 | -14.1% |
| Amounts payable after more than one year | 17 | €600,000 | €435,431 | -€164,569 | -27.4% |
| Other amounts payable | 178/9 | €600,000 | €435,431 | -€164,569 | -27.4% |
| Amounts payable within one year | 42/48 | €116,376 | €204,714 | +€88,337 | +75.9% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €95,040 | -€4,960 | -5.0% |
| Trade debts | 44 | €2,390 | €1,298 | -€1,092 | -45.7% |
| Suppliers | 440/4 | €2,390 | €1,298 | -€1,092 | -45.7% |
| Taxes, remuneration and social security | 45 | €13,986 | €19,376 | +€5,390 | +38.5% |
| Taxes | 450/3 | €13,986 | €19,376 | +€5,390 | +38.5% |
| Other amounts payable | 47/48 | - | €89,000 | +€89,000 | |
| Accrued charges and deferred income | 492/3 | €29,167 | - | -€29,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €384 | +€78 | +25.3% |
| Other operating charges | 640/8 | €415 | €315 | -€99 | -23.9% |
| Gross operating margin | 9900 | €40,365 | €45,001 | +€4,635 | +11.5% |
| Operating profit (loss) | 9901 | €39,645 | €44,302 | +€4,657 | +11.7% |
| Financial income | 75/76B | €100,000 | €10 | -€99,990 | -100.0% |
| Recurring financial income | 75 | €100,000 | €10 | -€99,990 | -100.0% |
| Financial charges | 65/66B | €29,190 | €16,340 | -€12,851 | -44.0% |
| Recurring financial charges | 65 | €29,190 | €16,340 | -€12,851 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €110,454 | €27,972 | -€82,482 | -74.7% |
| Income taxes | 67/77 | €3,209 | €7,501 | +€4,292 | +134% |
| Profit (loss) for the period | 9904 | €107,245 | €20,471 | -€86,774 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,245 | €20,471 | -€86,774 | -80.9% |
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 26 October 2026 via checked.be.