NEJ IT: 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.
NEJ IT
Largest movements
- Receivables within one year +€7,122
up €7,122 (+30.4%), from €23,429 to €30,551
of which Trade receivables: +€6,898
- Cash -€6,513
down €6,513 (-18.2%), from €35,759 to €29,246
mainly Accrued charges and deferred income (-€13,709) and Receivables within one year (-€7,122)
- Tangible fixed assets +€3,971
up €3,971 (+229.8%), from €1,728 to €5,699
- Deferred charges and accrued income +€1,505
new in 2025: €1,505
- Accrued charges and deferred income -€13,709
down €13,709 (-46.8%), from €29,300 to €15,591
- Profit (loss) carried forward +€13,117
up €13,117 (+153.4%), from €8,551 to €21,668
- Trade debts +€7,562
up €7,562 (+81.2%), from €9,315 to €16,876
- Other debts -€5,007
down €5,007 (-81.2%), from €6,165 to €1,158
- Tax, wage and social debts +€3,388
up €3,388 (+82.9%), from €4,086 to €7,475
- Gross operating margin +€7,968
up €7,968 (+63.7%), from €12,518 to €20,485
- Taxes +€1,359
up €1,359 (+44.5%), from €3,058 to €4,417
- Depreciation +€866
up €866 (+27479.4%), from €3 to €869
- Financial charges +€797
up €797 (+746.7%), from €107 to €904
- Other operating charges +€380
up €380 (+47.5%), from €799 to €1,179
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 | €60,917 | €67,001 | +€6,084 | +10.0% |
| Fixed assets | 21/28 | €1,728 | €5,699 | +€3,971 | +229.8% |
| Tangible fixed assets | 22/27 | €1,728 | €5,699 | +€3,971 | +229.8% |
| Plant, machinery and equipment | 23 | €1,728 | €5,699 | +€3,971 | +229.8% |
| Current assets | 29/58 | €59,189 | €61,301 | +€2,113 | +3.6% |
| Amounts receivable within one year | 40/41 | €23,429 | €30,551 | +€7,122 | +30.4% |
| Trade receivables | 40 | €23,429 | €30,328 | +€6,898 | +29.4% |
| Other amounts receivable | 41 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €35,759 | €29,246 | -€6,513 | -18.2% |
| Deferred charges and accrued income | 490/1 | - | €1,505 | +€1,505 | |
| Total equity and liabilities | 10/49 | €60,917 | €67,001 | +€6,084 | +10.0% |
| Equity | 10/15 | €12,051 | €25,168 | +€13,117 | +108.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,551 | €21,668 | +€13,117 | +153.4% |
| Amounts payable | 17/49 | €48,866 | €41,833 | -€7,033 | -14.4% |
| Amounts payable within one year | 42/48 | €19,566 | €26,242 | +€6,676 | +34.1% |
| Trade debts | 44 | €9,315 | €16,876 | +€7,562 | +81.2% |
| Suppliers | 440/4 | €9,315 | €16,876 | +€7,562 | +81.2% |
| Advances received on contracts in progress | 46 | - | €733 | +€733 | |
| Taxes, remuneration and social security | 45 | €4,086 | €7,475 | +€3,388 | +82.9% |
| Taxes | 450/3 | €4,086 | €7,475 | +€3,388 | +82.9% |
| Other amounts payable | 47/48 | €6,165 | €1,158 | -€5,007 | -81.2% |
| Accrued charges and deferred income | 492/3 | €29,300 | €15,591 | -€13,709 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €869 | +€866 | +27479.4% |
| Other operating charges | 640/8 | €799 | €1,179 | +€380 | +47.5% |
| Gross operating margin | 9900 | €12,518 | €20,485 | +€7,968 | +63.7% |
| Operating profit (loss) | 9901 | €11,715 | €18,438 | +€6,723 | +57.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €904 | +€797 | +746.7% |
| Recurring financial charges | 65 | €107 | €904 | +€797 | +746.7% |
| Profit (loss) for the period before taxes | 9903 | €11,609 | €17,534 | +€5,925 | +51.0% |
| Income taxes | 67/77 | €3,058 | €4,417 | +€1,359 | +44.5% |
| Profit (loss) for the period | 9904 | €8,551 | €13,117 | +€4,566 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,551 | €13,117 | +€4,566 | +53.4% |
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.