Nelissen: 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.
Nelissen
Largest movements
- Receivables within one year +€6,670
up €6,670 (+327.4%), from €2,037 to €8,707
of which Other amounts receivable: +€3,996
- Cash +€1,916
up €1,916 (+6.5%), from €29,423 to €31,338
mainly Net result for the year (+€11,831) and Depreciation (+€1,869)
- Tangible fixed assets +€956
up €956 (+16.2%), from €5,885 to €6,841
of which Plant, machinery and equipment: +€1,451
- Profit (loss) carried forward +€11,831
up €11,831 (+58.7%), from €20,149 to €31,980
- Tax, wage and social debts -€3,008
down €3,008 (-19.9%), from €15,152 to €12,144
- Trade debts +€719
up €719 (+1626.0%), from €44 to €763
- Gross operating margin -€7,450
down €7,450 (-27.4%), from €27,174 to €19,724
- Depreciation +€1,666
up €1,666 (+820.2%), from €203 to €1,869
- Taxes -€610
down €610 (-9.8%), from €6,216 to €5,606
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,345 | €46,887 | +€9,542 | +25.6% |
| Fixed assets | 21/28 | €5,885 | €6,841 | +€956 | +16.2% |
| Tangible fixed assets | 22/27 | €5,885 | €6,841 | +€956 | +16.2% |
| Plant, machinery and equipment | 23 | €3,201 | €4,652 | +€1,451 | +45.3% |
| Furniture and vehicles | 24 | €2,684 | €2,189 | -€495 | -18.4% |
| Current assets | 29/58 | €31,460 | €40,045 | +€8,585 | +27.3% |
| Amounts receivable within one year | 40/41 | €2,037 | €8,707 | +€6,670 | +327.4% |
| Trade receivables | 40 | - | €2,674 | +€2,674 | |
| Other amounts receivable | 41 | €2,037 | €6,033 | +€3,996 | +196.1% |
| Cash at bank and in hand | 54/58 | €29,423 | €31,338 | +€1,916 | +6.5% |
| Total equity and liabilities | 10/49 | €37,345 | €46,887 | +€9,542 | +25.6% |
| Equity | 10/15 | €22,149 | €33,980 | +€11,831 | +53.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,149 | €31,980 | +€11,831 | +58.7% |
| Amounts payable | 17/49 | €15,196 | €12,907 | -€2,289 | -15.1% |
| Amounts payable within one year | 42/48 | €15,196 | €12,907 | -€2,289 | -15.1% |
| Trade debts | 44 | €44 | €763 | +€719 | +1626.0% |
| Suppliers | 440/4 | €44 | €763 | +€719 | +1626.0% |
| Taxes, remuneration and social security | 45 | €15,152 | €12,144 | -€3,008 | -19.9% |
| Taxes | 450/3 | €15,152 | €12,144 | -€3,008 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €1,869 | +€1,666 | +820.2% |
| Other operating charges | 640/8 | €606 | €661 | +€54 | +9.0% |
| Gross operating margin | 9900 | €27,174 | €19,724 | -€7,450 | -27.4% |
| Operating profit (loss) | 9901 | €26,365 | €17,194 | -€9,171 | -34.8% |
| Financial income | 75/76B | - | €246 | +€246 | |
| Recurring financial income | 75 | - | €246 | +€246 | |
| Financial charges | 65/66B | - | €3 | +€3 | |
| Recurring financial charges | 65 | - | €3 | +€3 | |
| Profit (loss) for the period before taxes | 9903 | €26,365 | €17,437 | -€8,927 | -33.9% |
| Income taxes | 67/77 | €6,216 | €5,606 | -€610 | -9.8% |
| Profit (loss) for the period | 9904 | €20,149 | €11,831 | -€8,318 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,149 | €11,831 | -€8,318 | -41.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.