NEHEVA: 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.
NEHEVA
Largest movements
- Deferred charges and accrued income -€500
no longer reported in 2024 (was €500)
- Cash +€407
up €407 (+142.4%), from €286 to €694
mainly Other debts (+€14,450) and Trade debts (+€6,400)
- Tangible fixed assets -€310
down €310 (-2.7%), from €11,644 to €11,334
of which Other tangible fixed assets: -€1,500
- Profit (loss) carried forward -€16,533
down €16,533 (-52.5%), from -€31,477 to -€48,009
- Other debts +€14,450
up €14,450 (+63.4%), from €22,801 to €37,251
- Trade debts +€6,400
up €6,400 (+5668.4%), from €113 to €6,513
- Debts after one year -€3,099
down €3,099 (-53.9%), from €5,750 to €2,651
- Accrued charges and deferred income -€1,836
down €1,836 (-87.2%), from €2,105 to €269
- Gross operating margin -€10,576
down €10,576 (-286.2%), from -€3,695 to -€14,271
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,430 | €12,028 | -€403 | -3.2% |
| Fixed assets | 21/28 | €11,644 | €11,334 | -€310 | -2.7% |
| Tangible fixed assets | 22/27 | €11,644 | €11,334 | -€310 | -2.7% |
| Plant, machinery and equipment | 23 | - | €1,190 | +€1,190 | |
| Other tangible fixed assets | 26 | €11,644 | €10,144 | -€1,500 | -12.9% |
| Current assets | 29/58 | €786 | €694 | -€93 | -11.8% |
| Cash at bank and in hand | 54/58 | €286 | €694 | +€407 | +142.4% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €12,430 | €12,028 | -€403 | -3.2% |
| Equity | 10/15 | -€21,477 | -€38,009 | -€16,533 | -77.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,477 | -€48,009 | -€16,533 | -52.5% |
| Amounts payable | 17/49 | €33,907 | €50,037 | +€16,130 | +47.6% |
| Amounts payable after more than one year | 17 | €5,750 | €2,651 | -€3,099 | -53.9% |
| Financial debts | 170/4 | €5,750 | €2,651 | -€3,099 | -53.9% |
| Amounts payable within one year | 42/48 | €26,052 | €47,118 | +€21,065 | +80.9% |
| Current portion of amounts payable after more than one year | 42 | €3,139 | €3,354 | +€216 | +6.9% |
| Trade debts | 44 | €113 | €6,513 | +€6,400 | +5668.4% |
| Suppliers | 440/4 | €113 | €6,513 | +€6,400 | +5668.4% |
| Other amounts payable | 47/48 | €22,801 | €37,251 | +€14,450 | +63.4% |
| Accrued charges and deferred income | 492/3 | €2,105 | €269 | -€1,836 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Gross operating margin | 9900 | -€3,695 | -€14,271 | -€10,576 | -286.2% |
| Operating profit (loss) | 9901 | -€5,195 | -€15,771 | -€10,576 | -203.6% |
| Financial charges | 65/66B | €731 | €762 | +€31 | +4.2% |
| Recurring financial charges | 65 | €731 | €762 | +€31 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,926 | -€16,533 | -€10,606 | -179.0% |
| Profit (loss) for the period | 9904 | -€5,926 | -€16,533 | -€10,606 | -179.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,926 | -€16,533 | -€10,606 | -179.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.