NECESS: 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.
NECESS
Largest movements
- Cash +€93,625
up €93,625 (+333.9%), from €28,042 to €121,667
mainly Debts after one year (+€122,066) and Receivables within one year (+€90,799)
- Receivables within one year -€90,799
down €90,799 (-79.0%), from €114,897 to €24,098
of which Trade receivables: -€48,452
- Tangible fixed assets +€66,014
up €66,014 (+8.5%), from €773,927 to €839,941
of which Land and buildings: +€42,773
- Current portion of long-term debt -€153,819
down €153,819 (-82.5%), from €186,383 to €32,564
- Debts after one year +€122,066
up €122,066 (+27.4%), from €445,227 to €567,293
- Other debts +€67,647
up €67,647 (+135.3%), from €50,000 to €117,647
- Tax, wage and social debts +€49,761
up €49,761 (+190.3%), from €26,151 to €75,912
of which Taxes: +€55,641
- Profit (loss) carried forward -€32,011
down €32,011 (-17.0%), from €188,506 to €156,495
- Gross operating margin -€40,362
down €40,362 (-13.4%), from €300,411 to €260,049
- Staff costs -€31,952
down €31,952 (-26.0%), from €122,708 to €90,756
- Depreciation +€14,742
up €14,742 (+73.2%), from €20,135 to €34,878
- Financial charges +€8,645
up €8,645 (+112.4%), from €7,692 to €16,338
- Taxes -€7,680
down €7,680 (-18.9%), from €40,715 to €33,036
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 | €927,295 | €996,112 | +€68,817 | +7.4% |
| Fixed assets | 21/28 | €773,927 | €839,941 | +€66,014 | +8.5% |
| Tangible fixed assets | 22/27 | €773,927 | €839,941 | +€66,014 | +8.5% |
| Land and buildings | 22 | €745,247 | €788,021 | +€42,773 | +5.7% |
| Plant, machinery and equipment | 23 | €2,897 | €2,147 | -€750 | -25.9% |
| Furniture and vehicles | 24 | €25,782 | €33,275 | +€7,492 | +29.1% |
| Leasing and similar rights | 25 | - | €16,499 | +€16,499 | |
| Current assets | 29/58 | €153,368 | €156,171 | +€2,802 | +1.8% |
| Amounts receivable within one year | 40/41 | €114,897 | €24,098 | -€90,799 | -79.0% |
| Trade receivables | 40 | €65,761 | €17,309 | -€48,452 | -73.7% |
| Other amounts receivable | 41 | €49,136 | €6,789 | -€42,347 | -86.2% |
| Cash at bank and in hand | 54/58 | €28,042 | €121,667 | +€93,625 | +333.9% |
| Deferred charges and accrued income | 490/1 | €10,430 | €10,405 | -€24 | -0.2% |
| Total equity and liabilities | 10/49 | €927,295 | €996,112 | +€68,817 | +7.4% |
| Equity | 10/15 | €194,154 | €162,143 | -€32,011 | -16.5% |
| Contributions | 10/11 | €5,648 | €5,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,506 | €156,495 | -€32,011 | -17.0% |
| Amounts payable | 17/49 | €733,141 | €833,968 | +€100,827 | +13.8% |
| Amounts payable after more than one year | 17 | €445,227 | €567,293 | +€122,066 | +27.4% |
| Financial debts | 170/4 | €445,227 | €567,293 | +€122,066 | +27.4% |
| Amounts payable within one year | 42/48 | €286,626 | €266,675 | -€19,951 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €186,383 | €32,564 | -€153,819 | -82.5% |
| Trade debts | 44 | €24,092 | €40,552 | +€16,460 | +68.3% |
| Suppliers | 440/4 | €24,092 | €40,552 | +€16,460 | +68.3% |
| Taxes, remuneration and social security | 45 | €26,151 | €75,912 | +€49,761 | +190.3% |
| Taxes | 450/3 | €14,539 | €70,180 | +€55,641 | +382.7% |
| Remuneration and social security | 454/9 | €11,612 | €5,732 | -€5,880 | -50.6% |
| Other amounts payable | 47/48 | €50,000 | €117,647 | +€67,647 | +135.3% |
| Accrued charges and deferred income | 492/3 | €1,288 | - | -€1,288 | |
| Non-recurring operating income | 76A | €1,958 | €1,351 | -€607 | -31.0% |
| Remuneration, social security and pensions | 62 | €122,708 | €90,756 | -€31,952 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,135 | €34,878 | +€14,742 | +73.2% |
| Other operating charges | 640/8 | €3,498 | €1,026 | -€2,471 | -70.7% |
| Gross operating margin | 9900 | €300,411 | €260,049 | -€40,362 | -13.4% |
| Operating profit (loss) | 9901 | €154,070 | €133,389 | -€20,681 | -13.4% |
| Financial income | 75/76B | €2 | €1,621 | +€1,618 | +71607.1% |
| Recurring financial income | 75 | €2 | €1,621 | +€1,618 | +71607.1% |
| Financial charges | 65/66B | €7,692 | €16,338 | +€8,645 | +112.4% |
| Recurring financial charges | 65 | €7,692 | €16,338 | +€8,645 | +112.4% |
| Profit (loss) for the period before taxes | 9903 | €146,380 | €118,672 | -€27,708 | -18.9% |
| Income taxes | 67/77 | €40,715 | €33,036 | -€7,680 | -18.9% |
| Profit (loss) for the period | 9904 | €105,665 | €85,637 | -€20,028 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €105,665 | €85,637 | -€20,028 | -19.0% |
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 5 October 2026 via checked.be.