NELISSEM: 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.
NELISSEM
Largest movements
- Cash -€877
down €877 (-18.0%), from €4,878 to €4,002
mainly Net result for the year (-€877)
- Profit (loss) carried forward -€877
down €877 (-6.5%), from -€13,410 to -€14,286
- Other operating charges +€733
up €733 (+160.5%), from €457 to €1,189
- Gross operating margin +€64
up €64 (+15.9%), from €402 to €466
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 | €50,491 | €49,614 | -€877 | -1.7% |
| Fixed assets | 21/28 | €45,612 | €45,612 | = | 0.0% |
| Tangible fixed assets | 22/27 | €45,612 | €45,612 | = | 0.0% |
| Land and buildings | 22 | €45,612 | €45,612 | = | 0.0% |
| Current assets | 29/58 | €4,878 | €4,002 | -€877 | -18.0% |
| Cash at bank and in hand | 54/58 | €4,878 | €4,002 | -€877 | -18.0% |
| Total equity and liabilities | 10/49 | €50,491 | €49,614 | -€877 | -1.7% |
| Equity | 10/15 | €48,590 | €47,714 | -€877 | -1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,410 | -€14,286 | -€877 | -6.5% |
| Amounts payable | 17/49 | €1,901 | €1,901 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,901 | €1,901 | = | 0.0% |
| Other amounts payable | 47/48 | €1,901 | €1,901 | = | 0.0% |
| Other operating charges | 640/8 | €457 | €1,189 | +€733 | +160.5% |
| Gross operating margin | 9900 | €402 | €466 | +€64 | +15.9% |
| Operating profit (loss) | 9901 | -€54 | -€723 | -€669 | -1233.5% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€208 | -€877 | -€669 | -322.4% |
| Profit (loss) for the period | 9904 | -€208 | -€877 | -€669 | -322.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€208 | -€877 | -€669 | -322.4% |
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.