NEHA: 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.
NEHA
Largest movements
- Cash +€3,572
up €3,572 (+93.0%), from €3,841 to €7,413
mainly Other debts (+€3,000) and Net result for the year (+€1,910)
- Receivables within one year -€959
down €959 (-16.6%), from €5,777 to €4,819
of which Trade receivables: -€518
- Other debts +€3,000
new in 2025: €3,000
- Trade debts -€2,330
down €2,330 (-48.4%), from €4,814 to €2,484
- Profit (loss) carried forward +€1,910
up €1,910 (+36.8%), from -€5,195 to -€3,285
- Gross operating margin +€6,316
up €6,316, from -€3,851 to €2,464
- Other operating charges -€229
down €229 (-36.4%), from €628 to €400
- Financial charges +€85
up €85 (+122.0%), from €70 to €155
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 | €9,619 | €12,232 | +€2,613 | +27.2% |
| Current assets | 29/58 | €9,619 | €12,232 | +€2,613 | +27.2% |
| Amounts receivable within one year | 40/41 | €5,777 | €4,819 | -€959 | -16.6% |
| Trade receivables | 40 | €5,337 | €4,819 | -€518 | -9.7% |
| Other amounts receivable | 41 | €440 | €0 | -€440 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,841 | €7,413 | +€3,572 | +93.0% |
| Total equity and liabilities | 10/49 | €9,619 | €12,232 | +€2,613 | +27.2% |
| Equity | 10/15 | €4,805 | €6,715 | +€1,910 | +39.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,195 | -€3,285 | +€1,910 | +36.8% |
| Amounts payable | 17/49 | €4,814 | €5,517 | +€704 | +14.6% |
| Amounts payable within one year | 42/48 | €4,814 | €5,517 | +€704 | +14.6% |
| Trade debts | 44 | €4,814 | €2,484 | -€2,330 | -48.4% |
| Suppliers | 440/4 | €4,814 | €2,484 | -€2,330 | -48.4% |
| Taxes, remuneration and social security | 45 | - | €34 | +€34 | |
| Taxes | 450/3 | - | €34 | +€34 | |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €628 | €400 | -€229 | -36.4% |
| Gross operating margin | 9900 | -€3,851 | €2,464 | +€6,316 | |
| Operating profit (loss) | 9901 | -€4,480 | €2,065 | +€6,544 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €70 | €155 | +€85 | +122.0% |
| Recurring financial charges | 65 | €70 | €155 | +€85 | +122.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,550 | €1,910 | +€6,459 | |
| Profit (loss) for the period | 9904 | -€4,550 | €1,910 | +€6,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,550 | €1,910 | +€6,459 |
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 1 October 2026 via checked.be.