NEF AUTOMAT: 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.
NEF AUTOMAT
Largest movements
- Receivables within one year +€8,457
up €8,457 (+95.6%), from €8,850 to €17,307
- Tangible fixed assets -€4,072
down €4,072 (-24.1%), from €16,877 to €12,805
- Cash +€1,753
up €1,753 (+38.7%), from €4,526 to €6,278
mainly Tax, wage and social debts (+€4,197) and Depreciation (+€4,072)
- Deferred charges and accrued income +€656
new in 2025: €656
- Tax, wage and social debts +€4,197
up €4,197 (+43.6%), from €9,629 to €13,826
of which Taxes: +€4,575
- Trade debts +€1,274
up €1,274 (+79.8%), from €1,597 to €2,871
- Profit (loss) carried forward +€1,031
up €1,031 (+6.5%), from €15,764 to €16,795
- Gross operating margin -€19,426
down €19,426 (-73.7%), from €26,356 to €6,930
- Taxes -€3,091
down €3,091 (-78.4%), from €3,941 to €850
- Other operating charges -€2,193
down €2,193 (-69.2%), from €3,169 to €976
- Depreciation +€590
up €590 (+16.9%), from €3,482 to €4,072
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 | €30,253 | €37,046 | +€6,793 | +22.5% |
| Fixed assets | 21/28 | €16,877 | €12,805 | -€4,072 | -24.1% |
| Tangible fixed assets | 22/27 | €16,877 | €12,805 | -€4,072 | -24.1% |
| Furniture and vehicles | 24 | €16,877 | €12,805 | -€4,072 | -24.1% |
| Current assets | 29/58 | €13,376 | €24,240 | +€10,865 | +81.2% |
| Amounts receivable within one year | 40/41 | €8,850 | €17,307 | +€8,457 | +95.6% |
| Trade receivables | 40 | €8,850 | €17,307 | +€8,457 | +95.6% |
| Cash at bank and in hand | 54/58 | €4,526 | €6,278 | +€1,753 | +38.7% |
| Deferred charges and accrued income | 490/1 | - | €656 | +€656 | |
| Total equity and liabilities | 10/49 | €30,253 | €37,046 | +€6,793 | +22.5% |
| Equity | 10/15 | €18,764 | €19,795 | +€1,031 | +5.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,764 | €16,795 | +€1,031 | +6.5% |
| Amounts payable | 17/49 | €11,489 | €17,251 | +€5,762 | +50.2% |
| Amounts payable within one year | 42/48 | €11,489 | €17,251 | +€5,762 | +50.2% |
| Trade debts | 44 | €1,597 | €2,871 | +€1,274 | +79.8% |
| Suppliers | 440/4 | €1,597 | €2,871 | +€1,274 | +79.8% |
| Taxes, remuneration and social security | 45 | €9,629 | €13,826 | +€4,197 | +43.6% |
| Taxes | 450/3 | €6,717 | €11,293 | +€4,575 | +68.1% |
| Remuneration and social security | 454/9 | €2,912 | €2,534 | -€378 | -13.0% |
| Other amounts payable | 47/48 | €263 | €554 | +€291 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,482 | €4,072 | +€590 | +16.9% |
| Other operating charges | 640/8 | €3,169 | €976 | -€2,193 | -69.2% |
| Gross operating margin | 9900 | €26,356 | €6,930 | -€19,426 | -73.7% |
| Operating profit (loss) | 9901 | €19,705 | €1,881 | -€17,823 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €19,705 | €1,881 | -€17,823 | -90.5% |
| Income taxes | 67/77 | €3,941 | €850 | -€3,091 | -78.4% |
| Profit (loss) for the period | 9904 | €15,764 | €1,031 | -€14,733 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,764 | €1,031 | -€14,733 | -93.5% |
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 31 October 2026 via checked.be.