NEM TECH: 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.
NEM TECH
Largest movements
- Stocks and contracts -€75,769
down €75,769 (-73.8%), from €102,698 to €26,930
- Receivables within one year -€29,362
down €29,362 (-50.9%), from €57,670 to €28,308
of which Trade receivables: -€33,829
- Cash +€26,657
up €26,657 (+179.7%), from €14,833 to €41,490
mainly Stocks and contracts (+€75,769) and Receivables within one year (+€29,362)
- Tangible fixed assets -€10,809
down €10,809 (-22.7%), from €47,569 to €36,759
of which Furniture and vehicles: -€10,001
- Deferred charges and accrued income +€4,665
up €4,665 (+247.8%), from €1,883 to €6,547
- Trade debts -€33,056
down €33,056 (-66.4%), from €49,766 to €16,710
- Debts after one year -€23,586
no longer reported in 2025 (was €23,586)
- Current portion of long-term debt -€20,091
no longer reported in 2025 (was €20,091)
- Other debts -€9,437
down €9,437 (-91.2%), from €10,349 to €912
- Profit (loss) carried forward +€4,318
up €4,318 (+12.0%), from €35,983 to €40,301
- Gross operating margin -€20,144
down €20,144 (-47.4%), from €42,511 to €22,366
- Taxes -€3,505
down €3,505 (-65.7%), from €5,339 to €1,834
- Other operating charges -€1,888
down €1,888 (-91.0%), from €2,075 to €187
- Depreciation -€830
down €830 (-5.7%), from €14,519 to €13,690
- Financial income +€491
up €491 (+4220.5%), from €12 to €503
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 | €224,653 | €140,035 | -€84,618 | -37.7% |
| Fixed assets | 21/28 | €47,569 | €36,759 | -€10,809 | -22.7% |
| Tangible fixed assets | 22/27 | €47,569 | €36,759 | -€10,809 | -22.7% |
| Land and buildings | 22 | €1,038 | €778 | -€259 | -25.0% |
| Plant, machinery and equipment | 23 | €8,807 | €8,259 | -€548 | -6.2% |
| Furniture and vehicles | 24 | €37,724 | €27,722 | -€10,001 | -26.5% |
| Current assets | 29/58 | €177,085 | €103,275 | -€73,809 | -41.7% |
| Stocks and contracts in progress | 3 | €102,698 | €26,930 | -€75,769 | -73.8% |
| Stocks | 30/36 | €102,698 | €26,930 | -€75,769 | -73.8% |
| Amounts receivable within one year | 40/41 | €57,670 | €28,308 | -€29,362 | -50.9% |
| Trade receivables | 40 | €52,770 | €18,941 | -€33,829 | -64.1% |
| Other amounts receivable | 41 | €4,900 | €9,367 | +€4,467 | +91.1% |
| Cash at bank and in hand | 54/58 | €14,833 | €41,490 | +€26,657 | +179.7% |
| Deferred charges and accrued income | 490/1 | €1,883 | €6,547 | +€4,665 | +247.8% |
| Total equity and liabilities | 10/49 | €224,653 | €140,035 | -€84,618 | -37.7% |
| Equity | 10/15 | €117,581 | €121,899 | +€4,318 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,997 | €62,997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €673 | €673 | = | 0.0% |
| Reserves not available under the articles | 1311 | €673 | €673 | = | 0.0% |
| Distributable reserves | 133 | €62,325 | €62,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,983 | €40,301 | +€4,318 | +12.0% |
| Amounts payable | 17/49 | €107,072 | €18,136 | -€88,936 | -83.1% |
| Amounts payable after more than one year | 17 | €23,586 | - | -€23,586 | |
| Financial debts | 170/4 | €23,586 | - | -€23,586 | |
| Amounts payable within one year | 42/48 | €82,406 | €18,136 | -€64,270 | -78.0% |
| Current portion of amounts payable after more than one year | 42 | €20,091 | - | -€20,091 | |
| Trade debts | 44 | €49,766 | €16,710 | -€33,056 | -66.4% |
| Suppliers | 440/4 | €49,766 | €16,710 | -€33,056 | -66.4% |
| Taxes, remuneration and social security | 45 | €2,200 | €514 | -€1,686 | -76.6% |
| Taxes | 450/3 | - | €514 | +€514 | |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €10,349 | €912 | -€9,437 | -91.2% |
| Accrued charges and deferred income | 492/3 | €1,080 | - | -€1,080 | |
| Non-recurring operating income | 76A | - | €957 | +€957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,519 | €13,690 | -€830 | -5.7% |
| Other operating charges | 640/8 | €2,075 | €187 | -€1,888 | -91.0% |
| Gross operating margin | 9900 | €42,511 | €22,366 | -€20,144 | -47.4% |
| Operating profit (loss) | 9901 | €25,916 | €8,489 | -€17,427 | -67.2% |
| Financial income | 75/76B | €12 | €503 | +€491 | +4220.5% |
| Recurring financial income | 75 | €12 | €503 | +€491 | +4220.5% |
| Financial charges | 65/66B | €2,930 | €2,840 | -€89 | -3.0% |
| Recurring financial charges | 65 | €2,930 | €2,840 | -€89 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €22,998 | €6,152 | -€16,846 | -73.3% |
| Income taxes | 67/77 | €5,339 | €1,834 | -€3,505 | -65.7% |
| Profit (loss) for the period | 9904 | €17,659 | €4,318 | -€13,341 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,659 | €4,318 | -€13,341 | -75.5% |
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 6 October 2026 via checked.be.