NELIXE: what changed
Two fiscal 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.
NELIXE
Largest movements
- Current investments -€100,000
down €100,000 (-33.3%), from €300,000 to €200,000
- Cash +€50,274
up €50,274 (+77.7%), from €64,719 to €114,993
mainly Net result for the year (+€209,085) and Current investments (+€100,000)
- Tangible fixed assets +€10,394
up €10,394 (+6.8%), from €153,350 to €163,744
of which Land and buildings: +€25,851
- Receivables within one year +€7,490
up €7,490 (+88.1%), from €8,500 to €15,990
of which Other amounts receivable: +€4,990
- Financial fixed assets -€5,625
down €5,625 (-91.8%), from €6,125 to €500
- Other debts -€29,114
down €29,114 (-9.0%), from €324,525 to €295,410
- Current portion of long-term debt -€8,127
no longer reported in 2025 (was €8,127)
- Gross operating margin +€196,817
up €196,817 (+276.9%), from €71,086 to €267,903
- Taxes +€22,322
up €22,322 (+213.0%), from €10,481 to €32,803
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 | €534,353 | €496,716 | -€37,637 | -7.0% |
| Fixed assets | 21/28 | €159,475 | €164,244 | +€4,769 | +3.0% |
| Tangible fixed assets | 22/27 | €153,350 | €163,744 | +€10,394 | +6.8% |
| Land and buildings | 22 | €124,592 | €150,443 | +€25,851 | +20.7% |
| Furniture and vehicles | 24 | €28,759 | €13,301 | -€15,457 | -53.7% |
| Financial fixed assets | 28 | €6,125 | €500 | -€5,625 | -91.8% |
| Current assets | 29/58 | €374,877 | €332,472 | -€42,405 | -11.3% |
| Amounts receivable within one year | 40/41 | €8,500 | €15,990 | +€7,490 | +88.1% |
| Trade receivables | 40 | €8,500 | €11,000 | +€2,500 | +29.4% |
| Other amounts receivable | 41 | - | €4,990 | +€4,990 | |
| Current investments | 50/53 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €64,719 | €114,993 | +€50,274 | +77.7% |
| Deferred charges and accrued income | 490/1 | €1,659 | €1,490 | -€169 | -10.2% |
| Total equity and liabilities | 10/49 | €534,353 | €496,716 | -€37,637 | -7.0% |
| Equity | 10/15 | €192,591 | €192,591 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,991 | €173,991 | = | 0.0% |
| Distributable reserves | 133 | €173,991 | €173,991 | = | 0.0% |
| Amounts payable | 17/49 | €341,762 | €304,125 | -€37,637 | -11.0% |
| Amounts payable within one year | 42/48 | €336,879 | €297,294 | -€39,585 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €8,127 | - | -€8,127 | |
| Trade debts | 44 | €278 | €144 | -€133 | -48.1% |
| Suppliers | 440/4 | €278 | €144 | -€133 | -48.1% |
| Taxes, remuneration and social security | 45 | €3,950 | €1,740 | -€2,210 | -55.9% |
| Taxes | 450/3 | €1,182 | €740 | -€443 | -37.4% |
| Remuneration and social security | 454/9 | €2,768 | €1,000 | -€1,767 | -63.9% |
| Other amounts payable | 47/48 | €324,525 | €295,410 | -€29,114 | -9.0% |
| Accrued charges and deferred income | 492/3 | €4,883 | €6,831 | +€1,948 | +39.9% |
| Non-recurring operating income | 76A | - | €94,070 | +€94,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,752 | €26,016 | +€2,263 | +9.5% |
| Other operating charges | 640/8 | €694 | €704 | +€10 | +1.4% |
| Gross operating margin | 9900 | €71,086 | €267,903 | +€196,817 | +276.9% |
| Operating profit (loss) | 9901 | €46,639 | €241,183 | +€194,544 | +417.1% |
| Financial income | 75/76B | €8,847 | €7,737 | -€1,110 | -12.6% |
| Recurring financial income | 75 | €8,847 | €7,737 | -€1,110 | -12.6% |
| Financial charges | 65/66B | €5,571 | €7,033 | +€1,462 | +26.2% |
| Recurring financial charges | 65 | €5,571 | €7,033 | +€1,462 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €49,915 | €241,887 | +€191,972 | +384.6% |
| Income taxes | 67/77 | €10,481 | €32,803 | +€22,322 | +213.0% |
| Profit (loss) for the period | 9904 | €39,434 | €209,085 | +€169,650 | +430.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,434 | €209,085 | +€169,650 | +430.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.