NEED US: 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.
NEED US
Largest movements
- Cash +€105,663
up €105,663 (+119.2%), from €88,655 to €194,318
mainly Receivables within one year (+€59,303) and Depreciation (+€56,731)
- Receivables within one year -€59,303
down €59,303 (-50.6%), from €117,296 to €57,993
of which Trade receivables: -€37,615
- Tangible fixed assets -€13,243
down €13,243 (-4.4%), from €298,392 to €285,148
of which Furniture and vehicles: -€9,319
- Deferred charges and accrued income +€7,425
up €7,425 (+40.7%), from €18,226 to €25,651
- Trade debts +€44,662
up €44,662 (+102.1%), from €43,742 to €88,404
- Debts after one year -€37,443
down €37,443 (-14.9%), from €251,732 to €214,289
- Profit (loss) carried forward +€24,874
up €24,874 (+25.5%), from €97,681 to €122,555
- Accrued charges and deferred income +€9,836
up €9,836 (+28.7%), from €34,231 to €44,067
- Gross operating margin -€17,412
down €17,412 (-9.0%), from €194,023 to €176,611
- Staff costs -€5,665
down €5,665 (-7.1%), from €80,265 to €74,600
- Depreciation +€3,840
up €3,840 (+7.3%), from €52,891 to €56,731
- Taxes -€3,751
down €3,751 (-37.3%), from €10,060 to €6,309
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 | €524,669 | €565,210 | +€40,541 | +7.7% |
| Fixed assets | 21/28 | €300,492 | €287,248 | -€13,243 | -4.4% |
| Tangible fixed assets | 22/27 | €298,392 | €285,148 | -€13,243 | -4.4% |
| Plant, machinery and equipment | 23 | €212,577 | €206,154 | -€6,424 | -3.0% |
| Furniture and vehicles | 24 | €72,251 | €62,932 | -€9,319 | -12.9% |
| Other tangible fixed assets | 26 | €13,564 | €16,063 | +€2,500 | +18.4% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €224,177 | €277,961 | +€53,784 | +24.0% |
| Amounts receivable within one year | 40/41 | €117,296 | €57,993 | -€59,303 | -50.6% |
| Trade receivables | 40 | €82,973 | €45,358 | -€37,615 | -45.3% |
| Other amounts receivable | 41 | €34,323 | €12,635 | -€21,688 | -63.2% |
| Cash at bank and in hand | 54/58 | €88,655 | €194,318 | +€105,663 | +119.2% |
| Deferred charges and accrued income | 490/1 | €18,226 | €25,651 | +€7,425 | +40.7% |
| Total equity and liabilities | 10/49 | €524,669 | €565,210 | +€40,541 | +7.7% |
| Equity | 10/15 | €99,681 | €124,555 | +€24,874 | +25.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,681 | €122,555 | +€24,874 | +25.5% |
| Amounts payable | 17/49 | €424,988 | €440,655 | +€15,667 | +3.7% |
| Amounts payable after more than one year | 17 | €251,732 | €214,289 | -€37,443 | -14.9% |
| Financial debts | 170/4 | €251,732 | €214,289 | -€37,443 | -14.9% |
| Amounts payable within one year | 42/48 | €139,025 | €182,299 | +€43,274 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €44,450 | €46,146 | +€1,696 | +3.8% |
| Trade debts | 44 | €43,742 | €88,404 | +€44,662 | +102.1% |
| Suppliers | 440/4 | €43,742 | €88,404 | +€44,662 | +102.1% |
| Taxes, remuneration and social security | 45 | €35,750 | €33,089 | -€2,661 | -7.4% |
| Taxes | 450/3 | €27,796 | €21,162 | -€6,634 | -23.9% |
| Remuneration and social security | 454/9 | €7,954 | €11,927 | +€3,973 | +50.0% |
| Other amounts payable | 47/48 | €15,083 | €14,660 | -€423 | -2.8% |
| Accrued charges and deferred income | 492/3 | €34,231 | €44,067 | +€9,836 | +28.7% |
| Remuneration, social security and pensions | 62 | €80,265 | €74,600 | -€5,665 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,891 | €56,731 | +€3,840 | +7.3% |
| Other operating charges | 640/8 | €542 | €1,457 | +€914 | +168.6% |
| Non-recurring operating charges | 66A | €655 | - | -€655 | |
| Gross operating margin | 9900 | €194,023 | €176,611 | -€17,412 | -9.0% |
| Operating profit (loss) | 9901 | €59,670 | €43,824 | -€15,846 | -26.6% |
| Financial income | 75/76B | €0 | €9 | +€9 | +10433.3% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +10433.3% |
| Financial charges | 65/66B | €13,896 | €12,651 | -€1,245 | -9.0% |
| Recurring financial charges | 65 | €13,896 | €12,651 | -€1,245 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €45,774 | €31,182 | -€14,592 | -31.9% |
| Income taxes | 67/77 | €10,060 | €6,309 | -€3,751 | -37.3% |
| Profit (loss) for the period | 9904 | €35,714 | €24,874 | -€10,841 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,714 | €24,874 | -€10,841 | -30.4% |
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 8 October 2026 via checked.be.