NEMO NETWORK MODELLING: 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.
NEMO NETWORK MODELLING
Largest movements
- Cash -€23,778
down €23,778 (-66.1%), from €35,988 to €12,210
mainly Net result for the year (-€9,188) and Receivables within one year (-€9,184)
- Receivables within one year +€9,184
up €9,184 (+28.7%), from €32,005 to €41,189
of which Trade receivables: +€9,492
- Deferred charges and accrued income -€2,693
down €2,693 (-95.1%), from €2,831 to €138
- Tangible fixed assets -€2,455
down €2,455 (-24.8%), from €9,919 to €7,464
of which Land and buildings: -€3,002
- Profit (loss) carried forward -€8,788
down €8,788, from €2,900 to -€5,888
- Tax, wage and social debts -€8,779
down €8,779 (-43.6%), from €20,115 to €11,336
of which Taxes: -€6,625
- Reserves +€4,000
up €4,000 (+15.3%), from €26,111 to €30,111
of which Distributable reserves: +€4,000
- Debts after one year -€2,332
no longer reported in 2025 (was €2,332)
- Short-term financial debts -€1,877
down €1,877 (-25.9%), from €7,252 to €5,375
- Turnover -€40,274
down €40,274 (-17.0%), from €237,240 to €196,966
- Purchases and services -€28,186
down €28,186 (-15.0%), from €187,707 to €159,521
- Gross operating margin -€12,088
down €12,088 (-24.4%), from €49,533 to €37,445
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 | €84,013 | €64,270 | -€19,743 | -23.5% |
| Fixed assets | 21/28 | €13,188 | €10,733 | -€2,455 | -18.6% |
| Tangible fixed assets | 22/27 | €9,919 | €7,464 | -€2,455 | -24.8% |
| Land and buildings | 22 | €9,341 | €6,339 | -€3,002 | -32.1% |
| Furniture and vehicles | 24 | - | €546 | +€546 | |
| Other tangible fixed assets | 26 | €579 | €579 | +€0 | +0.1% |
| Financial fixed assets | 28 | €3,269 | €3,269 | = | 0.0% |
| Current assets | 29/58 | €70,825 | €53,537 | -€17,288 | -24.4% |
| Amounts receivable within one year | 40/41 | €32,005 | €41,189 | +€9,184 | +28.7% |
| Trade receivables | 40 | €16,350 | €25,842 | +€9,492 | +58.1% |
| Other amounts receivable | 41 | €15,656 | €15,347 | -€309 | -2.0% |
| Cash at bank and in hand | 54/58 | €35,988 | €12,210 | -€23,778 | -66.1% |
| Deferred charges and accrued income | 490/1 | €2,831 | €138 | -€2,693 | -95.1% |
| Total equity and liabilities | 10/49 | €84,013 | €64,270 | -€19,743 | -23.5% |
| Equity | 10/15 | €47,603 | €42,815 | -€4,788 | -10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €26,111 | €30,111 | +€4,000 | +15.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €24,252 | €28,252 | +€4,000 | +16.5% |
| Profit (loss) carried forward | 14 | €2,900 | -€5,888 | -€8,788 | |
| Amounts payable | 17/49 | €36,410 | €21,455 | -€14,955 | -41.1% |
| Amounts payable after more than one year | 17 | €2,332 | - | -€2,332 | |
| Financial debts | 170/4 | €2,332 | - | -€2,332 | |
| Amounts payable within one year | 42/48 | €33,422 | €21,455 | -€11,967 | -35.8% |
| Financial debts | 43 | €7,252 | €5,375 | -€1,877 | -25.9% |
| Credit institutions | 430/8 | €7,252 | €5,375 | -€1,877 | -25.9% |
| Trade debts | 44 | €6,055 | €4,744 | -€1,311 | -21.6% |
| Suppliers | 440/4 | €6,055 | €4,744 | -€1,311 | -21.6% |
| Taxes, remuneration and social security | 45 | €20,115 | €11,336 | -€8,779 | -43.6% |
| Taxes | 450/3 | €9,726 | €3,101 | -€6,625 | -68.1% |
| Remuneration and social security | 454/9 | €10,389 | €8,235 | -€2,154 | -20.7% |
| Accrued charges and deferred income | 492/3 | €656 | - | -€656 | |
| Turnover | 70 | €237,240 | €196,966 | -€40,274 | -17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €187,707 | €159,521 | -€28,186 | -15.0% |
| Remuneration, social security and pensions | 62 | €40,293 | €41,571 | +€1,278 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,601 | €3,275 | -€2,326 | -41.5% |
| Other operating charges | 640/8 | €747 | €880 | +€133 | +17.7% |
| Gross operating margin | 9900 | €49,533 | €37,445 | -€12,088 | -24.4% |
| Operating profit (loss) | 9901 | €2,891 | -€8,281 | -€11,172 | |
| Financial income | 75/76B | €74 | €46 | -€28 | -38.2% |
| Recurring financial income | 75 | €74 | €46 | -€28 | -38.2% |
| Financial charges | 65/66B | €793 | €823 | +€30 | +3.8% |
| Recurring financial charges | 65 | €793 | €823 | +€30 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €2,173 | -€9,058 | -€11,231 | |
| Income taxes | 67/77 | €1,114 | €130 | -€984 | -88.3% |
| Profit (loss) for the period | 9904 | €1,059 | -€9,188 | -€10,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,059 | -€9,188 | -€10,247 |
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 3 October 2026 via checked.be.