NEGENTIG: 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.
NEGENTIG
Largest movements
- Cash +€8,484
up €8,484 (+14.5%), from €58,640 to €67,125
mainly Net result for the year (+€26,191) and Depreciation (+€3,199)
- Receivables within one year +€4,924
up €4,924 (+29.8%), from €16,522 to €21,447
of which Other amounts receivable: +€4,350
- Deferred charges and accrued income +€2,007
up €2,007 (+4557.0%), from €44 to €2,051
- Reserves +€30,000
up €30,000 (+42.9%), from €69,925 to €99,925
- Trade debts -€6,303
down €6,303 (-65.3%), from €9,648 to €3,345
- Tax, wage and social debts -€6,227
down €6,227 (-56.2%), from €11,083 to €4,857
- Profit (loss) carried forward -€3,809
down €3,809 (-85.3%), from €4,465 to €656
- Other debts +€2,152
up €2,152 (+449.1%), from €479 to €2,631
- Gross operating margin -€20,678
down €20,678 (-35.6%), from €58,003 to €37,326
- Taxes -€4,642
down €4,642 (-37.8%), from €12,293 to €7,650
- Depreciation +€2,238
up €2,238 (+232.9%), from €961 to €3,199
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 | €99,601 | €115,414 | +€15,813 | +15.9% |
| Fixed assets | 21/28 | €24,395 | €24,792 | +€397 | +1.6% |
| Tangible fixed assets | 22/27 | €24,395 | €24,792 | +€397 | +1.6% |
| Furniture and vehicles | 24 | €3,525 | €3,713 | +€188 | +5.3% |
| Other tangible fixed assets | 26 | €20,870 | €21,079 | +€209 | +1.0% |
| Current assets | 29/58 | €75,206 | €90,622 | +€15,416 | +20.5% |
| Amounts receivable within one year | 40/41 | €16,522 | €21,447 | +€4,924 | +29.8% |
| Trade receivables | 40 | €13,522 | €14,097 | +€574 | +4.2% |
| Other amounts receivable | 41 | €3,000 | €7,350 | +€4,350 | +145.0% |
| Cash at bank and in hand | 54/58 | €58,640 | €67,125 | +€8,484 | +14.5% |
| Deferred charges and accrued income | 490/1 | €44 | €2,051 | +€2,007 | +4557.0% |
| Total equity and liabilities | 10/49 | €99,601 | €115,414 | +€15,813 | +15.9% |
| Equity | 10/15 | €77,390 | €103,581 | +€26,191 | +33.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,925 | €99,925 | +€30,000 | +42.9% |
| Distributable reserves | 133 | €69,925 | €99,925 | +€30,000 | +42.9% |
| Profit (loss) carried forward | 14 | €4,465 | €656 | -€3,809 | -85.3% |
| Amounts payable | 17/49 | €22,211 | €11,833 | -€10,378 | -46.7% |
| Amounts payable within one year | 42/48 | €21,211 | €10,833 | -€10,378 | -48.9% |
| Trade debts | 44 | €9,648 | €3,345 | -€6,303 | -65.3% |
| Suppliers | 440/4 | €9,648 | €3,345 | -€6,303 | -65.3% |
| Taxes, remuneration and social security | 45 | €11,083 | €4,857 | -€6,227 | -56.2% |
| Taxes | 450/3 | €11,083 | €4,857 | -€6,227 | -56.2% |
| Other amounts payable | 47/48 | €479 | €2,631 | +€2,152 | +449.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €3,199 | +€2,238 | +232.9% |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €58,003 | €37,326 | -€20,678 | -35.6% |
| Operating profit (loss) | 9901 | €56,860 | €33,941 | -€22,920 | -40.3% |
| Financial charges | 65/66B | €105 | €99 | -€6 | -5.6% |
| Recurring financial charges | 65 | €105 | €99 | -€6 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €56,756 | €33,842 | -€22,914 | -40.4% |
| Income taxes | 67/77 | €12,293 | €7,650 | -€4,642 | -37.8% |
| Profit (loss) for the period | 9904 | €44,463 | €26,191 | -€18,272 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,463 | €26,191 | -€18,272 | -41.1% |
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 29 September 2026 via checked.be.