NEKUTA: 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.
NEKUTA
Largest movements
- Receivables within one year +€448,075
up €448,075 (+197.0%), from €227,474 to €675,549
of which Trade receivables: +€339,214
- Cash +€116,531
up €116,531 (+103.8%), from €112,224 to €228,755
mainly Net result for the year (+€423,978) and Tax, wage and social debts (+€200,349)
- Deferred charges and accrued income +€76,496
up €76,496 (+13234.6%), from €578 to €77,074
- Tangible fixed assets -€73,307
down €73,307 (-24.7%), from €296,827 to €223,520
of which Furniture and vehicles: -€70,325
- Profit (loss) carried forward +€281,294
up €281,294 (+127.8%), from €220,142 to €501,436
- Tax, wage and social debts +€200,349
up €200,349 (+275.1%), from €72,821 to €273,170
of which Taxes: +€121,542
- Trade debts +€155,247
up €155,247 (+197.6%), from €78,583 to €233,830
- Accrued charges and deferred income -€90,257
no longer reported in 2025 (was €90,257)
- Other debts +€21,162
up €21,162 (+13.1%), from €161,917 to €183,079
- Gross operating margin +€562,942
up €562,942 (+72.6%), from €775,504 to €1.3m
- Turnover +€345,698
up €345,698 (+13.0%), from €2.7m to €3.0m
- Purchases and services -€210,750
down €210,750 (-11.1%), from €1.9m to €1.7m
- Taxes +€114,100
up €114,100 (+248.3%), from €45,961 to €160,061
- Staff costs +€113,290
up €113,290 (+21.6%), from €524,016 to €637,306
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 | €691,370 | €1,259,165 | +€567,795 | +82.1% |
| Fixed assets | 21/28 | €347,167 | €273,860 | -€73,307 | -21.1% |
| Tangible fixed assets | 22/27 | €296,827 | €223,520 | -€73,307 | -24.7% |
| Plant, machinery and equipment | 23 | €32,324 | €29,342 | -€2,982 | -9.2% |
| Furniture and vehicles | 24 | €264,503 | €194,178 | -€70,325 | -26.6% |
| Financial fixed assets | 28 | €50,340 | €50,340 | = | 0.0% |
| Current assets | 29/58 | €344,203 | €985,305 | +€641,102 | +186.3% |
| Stocks and contracts in progress | 3 | €3,927 | €3,927 | = | 0.0% |
| Stocks | 30/36 | €3,927 | €3,927 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €227,474 | €675,549 | +€448,075 | +197.0% |
| Trade receivables | 40 | €225,884 | €565,098 | +€339,214 | +150.2% |
| Other amounts receivable | 41 | €1,590 | €110,451 | +€108,861 | +6846.6% |
| Cash at bank and in hand | 54/58 | €112,224 | €228,755 | +€116,531 | +103.8% |
| Deferred charges and accrued income | 490/1 | €578 | €77,074 | +€76,496 | +13234.6% |
| Total equity and liabilities | 10/49 | €691,370 | €1,259,165 | +€567,795 | +82.1% |
| Equity | 10/15 | €287,792 | €569,086 | +€281,294 | +97.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,142 | €501,436 | +€281,294 | +127.8% |
| Amounts payable | 17/49 | €403,578 | €690,079 | +€286,501 | +71.0% |
| Amounts payable within one year | 42/48 | €313,321 | €690,079 | +€376,758 | +120.2% |
| Trade debts | 44 | €78,583 | €233,830 | +€155,247 | +197.6% |
| Suppliers | 440/4 | €78,583 | €233,830 | +€155,247 | +197.6% |
| Taxes, remuneration and social security | 45 | €72,821 | €273,170 | +€200,349 | +275.1% |
| Taxes | 450/3 | €42,018 | €163,560 | +€121,542 | +289.3% |
| Remuneration and social security | 454/9 | €30,803 | €109,610 | +€78,807 | +255.8% |
| Other amounts payable | 47/48 | €161,917 | €183,079 | +€21,162 | +13.1% |
| Accrued charges and deferred income | 492/3 | €90,257 | - | -€90,257 | |
| Turnover | 70 | €2,665,421 | €3,011,119 | +€345,698 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,897,395 | €1,686,645 | -€210,750 | -11.1% |
| Remuneration, social security and pensions | 62 | €524,016 | €637,306 | +€113,290 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,094 | €108,548 | +€10,454 | +10.7% |
| Other operating charges | 640/8 | €9,637 | €8,309 | -€1,328 | -13.8% |
| Gross operating margin | 9900 | €775,504 | €1,338,446 | +€562,942 | +72.6% |
| Operating profit (loss) | 9901 | €143,757 | €584,283 | +€440,526 | +306.4% |
| Financial income | 75/76B | €63 | €18 | -€45 | -71.4% |
| Recurring financial income | 75 | €63 | €18 | -€45 | -71.4% |
| Financial charges | 65/66B | €1,517 | €262 | -€1,255 | -82.7% |
| Recurring financial charges | 65 | €1,517 | €262 | -€1,255 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €142,303 | €584,039 | +€441,736 | +310.4% |
| Income taxes | 67/77 | €45,961 | €160,061 | +€114,100 | +248.3% |
| Profit (loss) for the period | 9904 | €96,342 | €423,978 | +€327,636 | +340.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,342 | €423,978 | +€327,636 | +340.1% |
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 9 October 2026 via checked.be.