NECIT: 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.
NECIT
Largest movements
- Cash +€25,468
up €25,468 (+25.9%), from €98,516 to €123,984
mainly Net result for the year (+€28,078) and Receivables within one year (+€5,357)
- Receivables within one year -€5,357
down €5,357 (-99.9%), from €5,363 to €6
of which Trade receivables: -€4,736
- Profit (loss) carried forward +€28,078
up €28,078 (+1147.8%), from €2,446 to €30,524
- Tax, wage and social debts -€7,333
down €7,333 (-42.0%), from €17,458 to €10,125
- Gross operating margin -€17,544
down €17,544 (-32.5%), from €53,905 to €36,361
- Taxes -€6,361
down €6,361 (-45.4%), from €14,007 to €7,646
- Financial income +€880
up €880 (+3642.9%), from €24 to €904
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 | €107,460 | €128,308 | +€20,848 | +19.4% |
| Fixed assets | 21/28 | €3,500 | €3,882 | +€382 | +10.9% |
| Tangible fixed assets | 22/27 | - | €382 | +€382 | |
| Plant, machinery and equipment | 23 | - | €382 | +€382 | |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €103,960 | €124,426 | +€20,465 | +19.7% |
| Amounts receivable within one year | 40/41 | €5,363 | €6 | -€5,357 | -99.9% |
| Trade receivables | 40 | €4,736 | - | -€4,736 | |
| Other amounts receivable | 41 | €627 | €6 | -€621 | -99.1% |
| Cash at bank and in hand | 54/58 | €98,516 | €123,984 | +€25,468 | +25.9% |
| Deferred charges and accrued income | 490/1 | €81 | €436 | +€355 | +438.1% |
| Total equity and liabilities | 10/49 | €107,460 | €128,308 | +€20,848 | +19.4% |
| Equity | 10/15 | €86,946 | €115,024 | +€28,078 | +32.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €81,000 | €81,000 | = | 0.0% |
| Distributable reserves | 133 | €81,000 | €81,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,446 | €30,524 | +€28,078 | +1147.8% |
| Amounts payable | 17/49 | €20,514 | €13,284 | -€7,230 | -35.2% |
| Amounts payable within one year | 42/48 | €20,514 | €13,284 | -€7,230 | -35.2% |
| Trade debts | 44 | €770 | €259 | -€511 | -66.4% |
| Suppliers | 440/4 | €770 | €259 | -€511 | -66.4% |
| Taxes, remuneration and social security | 45 | €17,458 | €10,125 | -€7,333 | -42.0% |
| Taxes | 450/3 | €17,458 | €10,125 | -€7,333 | -42.0% |
| Other amounts payable | 47/48 | €2,286 | €2,900 | +€614 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €64 | +€64 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €53,905 | €36,361 | -€17,544 | -32.5% |
| Operating profit (loss) | 9901 | €53,399 | €35,777 | -€17,622 | -33.0% |
| Financial income | 75/76B | €24 | €904 | +€880 | +3642.9% |
| Recurring financial income | 75 | €24 | €904 | +€880 | +3642.9% |
| Financial charges | 65/66B | €1,447 | €957 | -€489 | -33.8% |
| Recurring financial charges | 65 | €1,447 | €957 | -€489 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €51,977 | €35,724 | -€16,253 | -31.3% |
| Income taxes | 67/77 | €14,007 | €7,646 | -€6,361 | -45.4% |
| Profit (loss) for the period | 9904 | €37,969 | €28,078 | -€9,892 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,969 | €28,078 | -€9,892 | -26.1% |
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 30 September 2026 via checked.be.