Nebit: 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.
Nebit
Largest movements
- Tangible fixed assets -€11,419
down €11,419 (-31.8%), from €35,948 to €24,529
of which Leasing and similar rights: -€9,980
- Receivables within one year -€1,127
down €1,127 (-99.2%), from €1,136 to €9
of which Other amounts receivable: -€1,051
- Profit (loss) carried forward -€19,206
down €19,206 (-119.1%), from -€16,132 to -€35,338
- Provisions +€12,315
new in 2025: €12,315
- Debts after one year -€10,237
down €10,237 (-41.7%), from €24,550 to €14,313
- Trade debts +€4,449
up €4,449 (+113.2%), from €3,930 to €8,379
- Other debts +€1,667
up €1,667 (+58.2%), from €2,863 to €4,530
- Provisions +€12,315
new in 2025: €12,315
- Gross operating margin +€9,382
up €9,382, from -€1,166 to €8,216
- Financial charges +€535
up €535 (+27.6%), from €1,935 to €2,470
- Other operating charges -€339
down €339 (-21.8%), from €1,557 to €1,218
- Taxes -€159
down €159 (-100.0%), from €159 to €0
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 | €37,265 | €24,538 | -€12,727 | -34.2% |
| Fixed assets | 21/28 | €35,948 | €24,529 | -€11,419 | -31.8% |
| Tangible fixed assets | 22/27 | €35,948 | €24,529 | -€11,419 | -31.8% |
| Plant, machinery and equipment | 23 | €2,435 | €996 | -€1,439 | -59.1% |
| Leasing and similar rights | 25 | €33,513 | €23,533 | -€9,980 | -29.8% |
| Current assets | 29/58 | €1,317 | €9 | -€1,308 | -99.3% |
| Amounts receivable within one year | 40/41 | €1,136 | €9 | -€1,127 | -99.2% |
| Trade receivables | 40 | €78 | €2 | -€76 | -97.8% |
| Other amounts receivable | 41 | €1,058 | €8 | -€1,051 | -99.3% |
| Cash at bank and in hand | 54/58 | €162 | €0 | -€162 | -100.0% |
| Deferred charges and accrued income | 490/1 | €19 | €0 | -€19 | -100.0% |
| Total equity and liabilities | 10/49 | €37,265 | €24,538 | -€12,727 | -34.2% |
| Equity | 10/15 | -€7,356 | -€26,562 | -€19,206 | -261.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,775 | €3,775 | = | 0.0% |
| Distributable reserves | 133 | €3,775 | €3,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,132 | -€35,338 | -€19,206 | -119.1% |
| Provisions and deferred taxes | 16 | - | €12,315 | +€12,315 | |
| Provisions for liabilities and charges | 160/5 | - | €12,315 | +€12,315 | |
| Other liabilities and charges | 164/5 | - | €12,315 | +€12,315 | |
| Amounts payable | 17/49 | €44,621 | €38,785 | -€5,836 | -13.1% |
| Amounts payable after more than one year | 17 | €24,550 | €14,313 | -€10,237 | -41.7% |
| Financial debts | 170/4 | €24,550 | €14,313 | -€10,237 | -41.7% |
| Amounts payable within one year | 42/48 | €18,691 | €24,472 | +€5,781 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €9,830 | €10,237 | +€408 | +4.1% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €3,930 | €8,379 | +€4,449 | +113.2% |
| Suppliers | 440/4 | €3,930 | €8,379 | +€4,449 | +113.2% |
| Taxes, remuneration and social security | 45 | €2,068 | €1,314 | -€754 | -36.5% |
| Taxes | 450/3 | €2,068 | €1,314 | -€754 | -36.5% |
| Other amounts payable | 47/48 | €2,863 | €4,530 | +€1,667 | +58.2% |
| Accrued charges and deferred income | 492/3 | €1,380 | €0 | -€1,380 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,419 | €11,419 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €12,315 | +€12,315 | |
| Other operating charges | 640/8 | €1,557 | €1,218 | -€339 | -21.8% |
| Gross operating margin | 9900 | -€1,166 | €8,216 | +€9,382 | |
| Operating profit (loss) | 9901 | -€14,142 | -€16,736 | -€2,594 | -18.3% |
| Financial income | 75/76B | €104 | €0 | -€104 | -100.0% |
| Recurring financial income | 75 | €104 | €0 | -€104 | -100.0% |
| Financial charges | 65/66B | €1,935 | €2,470 | +€535 | +27.6% |
| Recurring financial charges | 65 | €1,935 | €2,470 | +€535 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,973 | -€19,206 | -€3,233 | -20.2% |
| Income taxes | 67/77 | €159 | €0 | -€159 | -100.0% |
| Profit (loss) for the period | 9904 | -€16,132 | -€19,206 | -€3,074 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,132 | -€19,206 | -€3,074 | -19.1% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.