NEDERAKKER: 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.
NEDERAKKER
Largest movements
- Tangible fixed assets -€19,636
down €19,636 (-4.8%), from €411,183 to €391,547
- Receivables within one year +€7,098
up €7,098 (+203%), from €3,498 to €10,595
of which Trade receivables: +€7,089
- Cash -€5,137
down €5,137 (-58.2%), from €8,828 to €3,691
mainly Debts after one year (-€21,818) and Receivables within one year (-€7,098)
- Debts after one year -€21,818
down €21,818 (-10.4%), from €208,894 to €187,076
- Other debts +€10,000
up €10,000 (+7.5%), from €134,095 to €144,095
- Profit (loss) carried forward -€4,877
down €4,877 (-9.1%), from -€53,646 to -€58,523
- Financial charges -€3,123
down €3,123 (-28.2%), from €11,073 to €7,950
- Other operating charges +€2,115
up €2,115 (+329%), from €643 to €2,758
- Gross operating margin -€909
down €909 (-3.4%), from €26,353 to €25,444
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 | €423,708 | €406,033 | -€17,675 | -4.2% |
| Fixed assets | 21/28 | €411,383 | €391,747 | -€19,636 | -4.8% |
| Tangible fixed assets | 22/27 | €411,183 | €391,547 | -€19,636 | -4.8% |
| Land and buildings | 22 | €411,183 | €391,547 | -€19,636 | -4.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €12,325 | €14,286 | +€1,961 | +15.9% |
| Amounts receivable within one year | 40/41 | €3,498 | €10,595 | +€7,098 | +203% |
| Trade receivables | 40 | €3,457 | €10,546 | +€7,089 | +205% |
| Other amounts receivable | 41 | €41 | €49 | +€8 | +20.6% |
| Cash at bank and in hand | 54/58 | €8,828 | €3,691 | -€5,137 | -58.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €423,708 | €406,033 | -€17,675 | -4.2% |
| Equity | 10/15 | €56,354 | €51,477 | -€4,877 | -8.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,646 | -€58,523 | -€4,877 | -9.1% |
| Amounts payable | 17/49 | €367,355 | €354,556 | -€12,799 | -3.5% |
| Amounts payable after more than one year | 17 | €208,894 | €187,076 | -€21,818 | -10.4% |
| Financial debts | 170/4 | €208,894 | €187,076 | -€21,818 | -10.4% |
| Amounts payable within one year | 42/48 | €158,461 | €167,480 | +€9,019 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €20,841 | €21,818 | +€976 | +4.7% |
| Trade debts | 44 | €2,196 | €651 | -€1,546 | -70.4% |
| Suppliers | 440/4 | €2,196 | €651 | -€1,546 | -70.4% |
| Taxes, remuneration and social security | 45 | €1,328 | €917 | -€412 | -31.0% |
| Taxes | 450/3 | €1,328 | €917 | -€412 | -31.0% |
| Other amounts payable | 47/48 | €134,095 | €144,095 | +€10,000 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,636 | €19,636 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €643 | €2,758 | +€2,115 | +329% |
| Gross operating margin | 9900 | €26,353 | €25,444 | -€909 | -3.4% |
| Operating profit (loss) | 9901 | €6,074 | €3,050 | -€3,024 | -49.8% |
| Financial income | 75/76B | €21 | €23 | +€2 | +8.7% |
| Recurring financial income | 75 | €21 | €23 | +€2 | +8.7% |
| Financial charges | 65/66B | €11,073 | €7,950 | -€3,123 | -28.2% |
| Recurring financial charges | 65 | €11,073 | €7,950 | -€3,123 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,977 | -€4,877 | +€101 | +2.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,977 | -€4,877 | +€101 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,977 | -€4,877 | +€101 | +2.0% |
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 25 October 2026 via checked.be.