NELISSE & PARTNERS: what changed
NELISSE & PARTNERS
Largest movements
- Receivables after one year +€55,328
new in 2025: €55,328
- Cash -€34,866
down €34,866 (-56.8%), from €61,394 to €26,528
mainly Receivables after one year (-€55,328) and Contributions, distributions and other (-€44,234)
- Tangible fixed assets -€12,190
down €12,190 (-39.4%), from €30,938 to €18,748
of which Furniture and vehicles: -€11,100
- Receivables within one year -€10,311
down €10,311 (-70.0%), from €14,729 to €4,419
- Other debts +€36,023
up €36,023 (+429%), from €8,400 to €44,423
- Profit (loss) carried forward -€24,626
no longer reported in 2025 (was €24,626)
- Accrued charges and deferred income -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Debts after one year -€8,715
down €8,715 (-56.2%), from €15,519 to €6,804
- Tax, wage and social debts +€5,681
up €5,681 (+51.7%), from €10,984 to €16,666
- Gross operating margin -€4,330
down €4,330 (-8.8%), from €49,373 to €45,044
- Taxes -€3,107
down €3,107 (-29.8%), from €10,416 to €7,310
- Financial income +€2,127
up €2,127 (+348,752%), from €1 to €2,128
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,061 | €105,023 | -€2,038 | -1.9% |
| Fixed assets | 21/28 | €30,938 | €18,748 | -€12,190 | -39.4% |
| Tangible fixed assets | 22/27 | €30,938 | €18,748 | -€12,190 | -39.4% |
| Furniture and vehicles | 24 | €23,816 | €12,716 | -€11,100 | -46.6% |
| Other tangible fixed assets | 26 | €7,122 | €6,032 | -€1,090 | -15.3% |
| Current assets | 29/58 | €76,123 | €86,275 | +€10,152 | +13.3% |
| Amounts receivable after more than one year | 29 | - | €55,328 | +€55,328 | |
| Other amounts receivable | 291 | - | €55,328 | +€55,328 | |
| Amounts receivable within one year | 40/41 | €14,729 | €4,419 | -€10,311 | -70.0% |
| Trade receivables | 40 | €14,729 | €4,419 | -€10,311 | -70.0% |
| Cash at bank and in hand | 54/58 | €61,394 | €26,528 | -€34,866 | -56.8% |
| Total equity and liabilities | 10/49 | €107,061 | €105,023 | -€2,038 | -1.9% |
| Equity | 10/15 | €28,626 | €4,000 | -€24,626 | -86.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,626 | - | -€24,626 | |
| Amounts payable | 17/49 | €78,435 | €101,023 | +€22,587 | +28.8% |
| Amounts payable after more than one year | 17 | €15,519 | €6,804 | -€8,715 | -56.2% |
| Financial debts | 170/4 | €15,519 | €6,804 | -€8,715 | -56.2% |
| Amounts payable within one year | 42/48 | €32,916 | €74,219 | +€41,302 | +125% |
| Current portion of amounts payable after more than one year | 42 | €8,324 | €8,715 | +€391 | +4.7% |
| Trade debts | 44 | €5,208 | €4,415 | -€793 | -15.2% |
| Suppliers | 440/4 | €5,208 | €4,415 | -€793 | -15.2% |
| Taxes, remuneration and social security | 45 | €10,984 | €16,666 | +€5,681 | +51.7% |
| Taxes | 450/3 | €10,984 | €16,666 | +€5,681 | +51.7% |
| Other amounts payable | 47/48 | €8,400 | €44,423 | +€36,023 | +429% |
| Accrued charges and deferred income | 492/3 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,268 | €13,613 | +€345 | +2.6% |
| Other operating charges | 640/8 | €537 | €101 | -€436 | -81.2% |
| Non-recurring operating charges | 66A | - | €5,443 | +€5,443 | |
| Gross operating margin | 9900 | €49,373 | €45,044 | -€4,330 | -8.8% |
| Operating profit (loss) | 9901 | €35,569 | €25,887 | -€9,682 | -27.2% |
| Financial income | 75/76B | €1 | €2,128 | +€2,127 | +348,752% |
| Recurring financial income | 75 | €1 | €2,128 | +€2,127 | +348,752% |
| Financial charges | 65/66B | €1,441 | €1,097 | -€344 | -23.9% |
| Recurring financial charges | 65 | €1,441 | €1,097 | -€344 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €34,129 | €26,918 | -€7,211 | -21.1% |
| Income taxes | 67/77 | €10,416 | €7,310 | -€3,107 | -29.8% |
| Profit (loss) for the period | 9904 | €23,713 | €19,608 | -€4,105 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,713 | €19,608 | -€4,105 | -17.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.