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NELLYC: 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.

What changed

NELLYC

BE 1014.760.055
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,689
2024 · €1,093+€26,597
Equity
€30,090
2024 · €3,234+€26,856
Cash
€36,607
2024 · €9,616+€26,991
Balance sheet total
€57,734
2024 · €19,843+€37,890

Largest movements

2024 to 2025
Assets
  • Cash +€26,991

    up €26,991 (+280.7%), from €9,616 to €36,607

    mainly Net result for the year (+€27,689) and Tax, wage and social debts (+€12,651)

  • Receivables within one year +€5,979

    up €5,979 (+60.3%), from €9,917 to €15,896

    of which Other amounts receivable: +€8,611

  • Tangible fixed assets +€5,231

    new in 2025: €5,231

Equity and liabilities
  • Profit (loss) carried forward +€26,856

    up €26,856 (+11495.2%), from €234 to €27,090

  • Tax, wage and social debts +€12,651

    up €12,651 (+402.0%), from €3,147 to €15,799

  • Trade debts -€1,591

    down €1,591 (-12.6%), from €12,603 to €11,012

Income statement
  • Gross operating margin +€32,798

    up €32,798 (+2153.3%), from €1,523 to €34,321

  • Taxes +€7,208

    up €7,208 (+1666.4%), from €433 to €7,640

  • Financial income +€1,363

    up €1,363 (+29822.8%), from €5 to €1,367

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,093
Gross operating margin +€32,798
Other operating charges -€117
Financial income +€1,363
Financial charges -€240
Taxes -€7,208
Result 2025 €27,689

Cash bridge derived

cash 2024 to 2025

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.

From operations +€33,055
Investment -€5,231
Financing -€833
Cash 2024 €9,616
Net result for the year +€27,689
Receivables within one year -€5,979
Deferred charges and accrued income +€310
Trade debts -€1,591
Tax, wage and social debts +€12,651
Other debts -€26
Investment in fixed assets (net) -€5,231
Contributions, distributions and other -€833
Cash 2025 €36,607
Every line side by side 32 lines
Line Code 2024 2025 Change %
Total assets 20/58 €19,843 €57,734 +€37,890 +191.0%
Fixed assets 21/28 - €5,231 +€5,231
Tangible fixed assets 22/27 - €5,231 +€5,231
Furniture and vehicles 24 - €5,231 +€5,231
Current assets 29/58 €19,843 €52,503 +€32,660 +164.6%
Amounts receivable within one year 40/41 €9,917 €15,896 +€5,979 +60.3%
Trade receivables 40 €9,766 €7,134 -€2,632 -27.0%
Other amounts receivable 41 €151 €8,762 +€8,611 +5712.1%
Cash at bank and in hand 54/58 €9,616 €36,607 +€26,991 +280.7%
Deferred charges and accrued income 490/1 €310 - -€310
Total equity and liabilities 10/49 €19,843 €57,734 +€37,890 +191.0%
Equity 10/15 €3,234 €30,090 +€26,856 +830.5%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €234 €27,090 +€26,856 +11495.2%
Amounts payable 17/49 €16,609 €27,644 +€11,034 +66.4%
Amounts payable within one year 42/48 €16,609 €27,644 +€11,034 +66.4%
Trade debts 44 €12,603 €11,012 -€1,591 -12.6%
Suppliers 440/4 €12,603 €11,012 -€1,591 -12.6%
Taxes, remuneration and social security 45 €3,147 €15,799 +€12,651 +402.0%
Taxes 450/3 €3,147 €15,799 +€12,651 +402.0%
Other amounts payable 47/48 €859 €833 -€26 -3.0%
Other operating charges 640/8 - €117 +€117
Gross operating margin 9900 €1,523 €34,321 +€32,798 +2153.3%
Operating profit (loss) 9901 €1,523 €34,204 +€32,681 +2145.7%
Financial income 75/76B €5 €1,367 +€1,363 +29822.8%
Recurring financial income 75 €5 €1,367 +€1,363 +29822.8%
Financial charges 65/66B €3 €242 +€240 +9468.4%
Recurring financial charges 65 €3 €242 +€240 +9468.4%
Profit (loss) for the period before taxes 9903 €1,525 €35,330 +€33,804 +2216.4%
Income taxes 67/77 €433 €7,640 +€7,208 +1666.4%
Profit (loss) for the period 9904 €1,093 €27,689 +€26,597 +2434.2%
Profit (loss) for the period to be appropriated 9905 €1,093 €27,689 +€26,597 +2434.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.