NECK2KNEE: 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.
NECK2KNEE
Largest movements
- Cash -€7,010
down €7,010 (-17.8%), from €39,402 to €32,392
mainly Net result for the year (-€7,290) and Trade debts (-€233)
- Receivables within one year -€719
down €719 (-42.6%), from €1,688 to €969
of which Trade receivables: -€1,504
- Profit (loss) carried forward -€7,291
down €7,291 (-38.4%), from €18,974 to €11,683
- Gross operating margin -€9,538
down €9,538, from €691 to -€8,847
- Financial income +€2,419
up €2,419 (+241,928%), from €1 to €2,420
of which Financial income: +€2,419
- Taxes +€318
up €318 (+141%), from €226 to €544
- Financial charges -€300
down €300 (-88.5%), from €339 to €39
of which Financial charges: -€300
- Other operating charges +€281
new in 2025: €281
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 | €41,090 | €33,362 | -€7,728 | -18.8% |
| Current assets | 29/58 | €41,090 | €33,362 | -€7,728 | -18.8% |
| Amounts receivable within one year | 40/41 | €1,688 | €969 | -€719 | -42.6% |
| Trade receivables | 40 | €1,504 | - | -€1,504 | |
| Other amounts receivable | 41 | €184 | €969 | +€785 | +427% |
| Cash at bank and in hand | 54/58 | €39,402 | €32,392 | -€7,010 | -17.8% |
| Total equity and liabilities | 10/49 | €41,090 | €33,362 | -€7,728 | -18.8% |
| Equity | 10/15 | €39,434 | €32,143 | -€7,291 | -18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €18,974 | €11,683 | -€7,291 | -38.4% |
| Amounts payable | 17/49 | €1,656 | €1,219 | -€437 | -26.4% |
| Amounts payable within one year | 42/48 | €1,656 | €1,219 | -€437 | -26.4% |
| Trade debts | 44 | €233 | - | -€233 | |
| Suppliers | 440/4 | €233 | - | -€233 | |
| Taxes, remuneration and social security | 45 | €185 | - | -€185 | |
| Taxes | 450/3 | €185 | - | -€185 | |
| Other amounts payable | 47/48 | €1,238 | €1,219 | -€19 | -1.6% |
| Other operating charges | 640/8 | - | €281 | +€281 | |
| Gross operating margin | 9900 | €691 | -€8,847 | -€9,538 | |
| Operating profit (loss) | 9901 | €691 | -€9,128 | -€9,819 | |
| Financial income | 75/76B | €1 | €2,420 | +€2,419 | +241,928% |
| Recurring financial income | 75 | €1 | €2,420 | +€2,419 | +241,928% |
| Non-recurring financial income | 76B | €1 | €2,420 | +€2,419 | +241,928% |
| Financial charges | 65/66B | €339 | €39 | -€300 | -88.5% |
| Recurring financial charges | 65 | €339 | €39 | -€300 | -88.5% |
| Non-recurring financial charges | 66B | - | €39 | +€39 | |
| Profit (loss) for the period before taxes | 9903 | €353 | -€6,746 | -€7,099 | |
| Income taxes | 67/77 | €226 | €544 | +€318 | +141% |
| Profit (loss) for the period | 9904 | €127 | -€7,290 | -€7,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €127 | -€7,290 | -€7,417 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.