NEJULA: what changed
Two financial 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.
NEJULA
Largest movements
- Cash -€9,353
down €9,353 (-68.8%), from €13,603 to €4,250
mainly Other debts (-€14,818) and Trade debts (-€1,884)
- Tangible fixed assets -€1,556
down €1,556 (-33.4%), from €4,659 to €3,103
of which Furniture and vehicles: -€1,097
- Receivables within one year +€222
up €222 (+12.7%), from €1,741 to €1,962
of which Other amounts receivable: +€150
- Other debts -€14,818
no longer reported in 2025 (was €14,818)
- Profit (loss) carried forward +€6,961
up €6,961, from -€2,575 to €4,386
- Trade debts -€1,884
down €1,884 (-82.4%), from €2,286 to €402
- Tax, wage and social debts -€1,090
down €1,090 (-24.7%), from €4,415 to €3,325
- Gross operating margin -€75,792
down €75,792 (-86.0%), from €88,105 to €12,313
- Taxes -€19,590
down €19,590 (-85.5%), from €22,915 to €3,325
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 | €20,687 | €9,856 | -€10,831 | -52.4% |
| Fixed assets | 21/28 | €5,343 | €3,643 | -€1,700 | -31.8% |
| Intangible fixed assets | 21 | €684 | €540 | -€144 | -21.0% |
| Tangible fixed assets | 22/27 | €4,659 | €3,103 | -€1,556 | -33.4% |
| Furniture and vehicles | 24 | €2,279 | €1,182 | -€1,097 | -48.1% |
| Other tangible fixed assets | 26 | €2,380 | €1,921 | -€459 | -19.3% |
| Current assets | 29/58 | €15,344 | €6,213 | -€9,131 | -59.5% |
| Amounts receivable within one year | 40/41 | €1,741 | €1,962 | +€222 | +12.7% |
| Trade receivables | 40 | - | €72 | +€72 | |
| Other amounts receivable | 41 | €1,741 | €1,891 | +€150 | +8.6% |
| Cash at bank and in hand | 54/58 | €13,603 | €4,250 | -€9,353 | -68.8% |
| Total equity and liabilities | 10/49 | €20,687 | €9,856 | -€10,831 | -52.4% |
| Equity | 10/15 | -€831 | €6,130 | +€6,961 | |
| Contributions | 10/11 | €1,744 | €1,744 | = | 0.0% |
| Contributions outside capital | 11 | €1,744 | €1,744 | = | 0.0% |
| Other | 1109/19 | €1,744 | €1,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,575 | €4,386 | +€6,961 | |
| Amounts payable | 17/49 | €21,519 | €3,726 | -€17,792 | -82.7% |
| Amounts payable within one year | 42/48 | €21,519 | €3,726 | -€17,792 | -82.7% |
| Trade debts | 44 | €2,286 | €402 | -€1,884 | -82.4% |
| Suppliers | 440/4 | €2,286 | €402 | -€1,884 | -82.4% |
| Taxes, remuneration and social security | 45 | €4,415 | €3,325 | -€1,090 | -24.7% |
| Taxes | 450/3 | €4,415 | €3,325 | -€1,090 | -24.7% |
| Other amounts payable | 47/48 | €14,818 | - | -€14,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €1,700 | +€593 | +53.5% |
| Other operating charges | 640/8 | - | €281 | +€281 | |
| Gross operating margin | 9900 | €88,105 | €12,313 | -€75,792 | -86.0% |
| Operating profit (loss) | 9901 | €86,998 | €10,332 | -€76,666 | -88.1% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €80 | €101 | +€22 | +27.3% |
| Recurring financial charges | 65 | €80 | €101 | +€22 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €86,919 | €10,285 | -€76,633 | -88.2% |
| Income taxes | 67/77 | €22,915 | €3,325 | -€19,590 | -85.5% |
| Profit (loss) for the period | 9904 | €64,004 | €6,961 | -€57,043 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,004 | €6,961 | -€57,043 | -89.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.