NEFILA: 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.
NEFILA
Largest movements
- Receivables within one year -€6,806
down €6,806 (-24.0%), from €28,336 to €21,530
of which Trade receivables: -€23,398
- Tangible fixed assets +€3,890
up €3,890 (+117.8%), from €3,303 to €7,193
- Cash +€2,026
up €2,026 (+14.0%), from €14,507 to €16,533
mainly Net result for the year (+€8,436) and Receivables within one year (+€6,806)
- Tax, wage and social debts -€9,764
down €9,764 (-60.9%), from €16,042 to €6,278
of which Taxes: -€6,957
- Profit (loss) carried forward +€8,436
up €8,436 (+29.4%), from €28,691 to €37,127
- Staff costs +€18,878
up €18,878 (+268.6%), from €7,027 to €25,905
- Gross operating margin -€10,163
down €10,163 (-19.9%), from €50,993 to €40,830
- Financial income +€1,517
up €1,517 (+15169200.0%), from €0 to €1,517
- Taxes -€1,508
down €1,508 (-34.2%), from €4,416 to €2,908
- Depreciation +€1,241
up €1,241 (+35.3%), from €3,522 to €4,763
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 | €48,045 | €46,924 | -€1,121 | -2.3% |
| Fixed assets | 21/28 | €3,503 | €7,393 | +€3,890 | +111.1% |
| Tangible fixed assets | 22/27 | €3,303 | €7,193 | +€3,890 | +117.8% |
| Furniture and vehicles | 24 | €3,303 | €7,193 | +€3,890 | +117.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €44,542 | €39,531 | -€5,011 | -11.3% |
| Amounts receivable within one year | 40/41 | €28,336 | €21,530 | -€6,806 | -24.0% |
| Trade receivables | 40 | €25,836 | €2,438 | -€23,398 | -90.6% |
| Other amounts receivable | 41 | €2,500 | €19,092 | +€16,592 | +663.7% |
| Cash at bank and in hand | 54/58 | €14,507 | €16,533 | +€2,026 | +14.0% |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,468 | -€232 | -13.6% |
| Total equity and liabilities | 10/49 | €48,045 | €46,924 | -€1,121 | -2.3% |
| Equity | 10/15 | €31,441 | €39,877 | +€8,436 | +26.8% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,691 | €37,127 | +€8,436 | +29.4% |
| Amounts payable | 17/49 | €16,605 | €7,048 | -€9,557 | -57.6% |
| Amounts payable within one year | 42/48 | €16,578 | €7,038 | -€9,540 | -57.5% |
| Trade debts | 44 | €536 | €760 | +€224 | +41.7% |
| Suppliers | 440/4 | €536 | €760 | +€224 | +41.7% |
| Taxes, remuneration and social security | 45 | €16,042 | €6,278 | -€9,764 | -60.9% |
| Taxes | 450/3 | €12,333 | €5,376 | -€6,957 | -56.4% |
| Remuneration and social security | 454/9 | €3,708 | €902 | -€2,807 | -75.7% |
| Accrued charges and deferred income | 492/3 | €27 | €10 | -€17 | -64.1% |
| Remuneration, social security and pensions | 62 | €7,027 | €25,905 | +€18,878 | +268.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,522 | €4,763 | +€1,241 | +35.3% |
| Other operating charges | 640/8 | €613 | €70 | -€543 | -88.6% |
| Gross operating margin | 9900 | €50,993 | €40,830 | -€10,163 | -19.9% |
| Operating profit (loss) | 9901 | €39,831 | €10,092 | -€29,739 | -74.7% |
| Financial income | 75/76B | €0 | €1,517 | +€1,517 | +15169200.0% |
| Recurring financial income | 75 | €0 | €1,517 | +€1,517 | +15169200.0% |
| Financial charges | 65/66B | €441 | €265 | -€176 | -39.9% |
| Recurring financial charges | 65 | €441 | €265 | -€176 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €39,390 | €11,344 | -€28,046 | -71.2% |
| Income taxes | 67/77 | €4,416 | €2,908 | -€1,508 | -34.2% |
| Profit (loss) for the period | 9904 | €34,974 | €8,436 | -€26,538 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,974 | €8,436 | -€26,538 | -75.9% |
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 6 October 2026 via checked.be.