nephile: 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.
nephile
Largest movements
- Receivables within one year -€55,134
down €55,134 (-26.3%), from €209,764 to €154,630
of which Trade receivables: -€55,100
- Profit (loss) carried forward -€55,344
down €55,344, from €15,518 to -€39,827
- Gross operating margin -€45,288
down €45,288 (-4799.2%), from -€944 to -€46,231
- Taxes +€8,220
new in 2025: €8,220
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 | €210,116 | €155,328 | -€54,787 | -26.1% |
| Current assets | 29/58 | €210,116 | €155,328 | -€54,787 | -26.1% |
| Amounts receivable within one year | 40/41 | €209,764 | €154,630 | -€55,134 | -26.3% |
| Trade receivables | 40 | €139,909 | €84,809 | -€55,100 | -39.4% |
| Other amounts receivable | 41 | €69,855 | €69,821 | -€34 | 0.0% |
| Cash at bank and in hand | 54/58 | €351 | €698 | +€347 | +98.7% |
| Total equity and liabilities | 10/49 | €210,116 | €155,328 | -€54,787 | -26.1% |
| Equity | 10/15 | €205,970 | €150,625 | -€55,344 | -26.9% |
| Contributions | 10/11 | €188,592 | €188,592 | = | 0.0% |
| Capital | 10 | €188,592 | €188,592 | = | 0.0% |
| Issued capital | 100 | €188,592 | €188,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,518 | -€39,827 | -€55,344 | |
| Amounts payable | 17/49 | €4,146 | €4,703 | +€557 | +13.4% |
| Amounts payable within one year | 42/48 | €4,146 | €4,703 | +€557 | +13.4% |
| Trade debts | 44 | - | €339 | +€339 | |
| Suppliers | 440/4 | - | €339 | +€339 | |
| Taxes, remuneration and social security | 45 | €1,492 | €1,710 | +€218 | +14.6% |
| Taxes | 450/3 | €1,492 | €1,710 | +€218 | +14.6% |
| Other amounts payable | 47/48 | €2,654 | €2,654 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €596 | +€208 | +53.8% |
| Gross operating margin | 9900 | -€944 | -€46,231 | -€45,288 | -4799.2% |
| Operating profit (loss) | 9901 | -€1,331 | -€46,827 | -€45,496 | -3418.2% |
| Financial charges | 65/66B | €284 | €298 | +€14 | +4.8% |
| Recurring financial charges | 65 | €284 | €298 | +€14 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,615 | -€47,125 | -€45,510 | -2817.8% |
| Income taxes | 67/77 | - | €8,220 | +€8,220 | |
| Profit (loss) for the period | 9904 | -€1,615 | -€55,344 | -€53,729 | -3326.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,615 | -€55,344 | -€53,729 | -3326.7% |
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 3 October 2026 via checked.be.