Néphrohainaut: what changed
Two financial 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.
Néphrohainaut
Largest movements
- Receivables within one year -€149,062
down €149,062 (-34.6%), from €431,101 to €282,039
of which Other amounts receivable: -€83,407
- Tangible fixed assets -€71,503
down €71,503 (-71.4%), from €100,087 to €28,584
- Cash -€11,789
down €11,789 (-99.1%), from €11,891 to €102
mainly Contributions, distributions and other (-€330,723) and Other debts (-€41,137)
- Deferred charges and accrued income +€7,688
up €7,688 (+73.0%), from €10,534 to €18,223
- Reserves -€170,586
down €170,586 (-51.6%), from €330,723 to €160,136
- Other debts -€41,137
no longer reported in 2025 (was €41,137)
- Debts after one year -€23,408
down €23,408 (-21.4%), from €109,349 to €85,941
- Gross operating margin -€44,084
down €44,084 (-16.7%), from €263,529 to €219,445
- Taxes -€9,647
down €9,647 (-15.3%), from €63,174 to €53,527
- Financial income +€7,475
up €7,475 (+81.6%), from €9,157 to €16,632
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.
Derived cash bridge
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 | €553,613 | €328,948 | -€224,665 | -40.6% |
| Fixed assets | 21/28 | €100,087 | €28,584 | -€71,503 | -71.4% |
| Tangible fixed assets | 22/27 | €100,087 | €28,584 | -€71,503 | -71.4% |
| Land and buildings | 22 | €23,945 | - | -€23,945 | |
| Plant, machinery and equipment | 23 | €16,889 | €2,686 | -€14,203 | -84.1% |
| Furniture and vehicles | 24 | €59,254 | €25,899 | -€33,355 | -56.3% |
| Current assets | 29/58 | €453,526 | €300,364 | -€153,162 | -33.8% |
| Amounts receivable within one year | 40/41 | €431,101 | €282,039 | -€149,062 | -34.6% |
| Trade receivables | 40 | €168,928 | €103,274 | -€65,654 | -38.9% |
| Other amounts receivable | 41 | €262,173 | €178,766 | -€83,407 | -31.8% |
| Cash at bank and in hand | 54/58 | €11,891 | €102 | -€11,789 | -99.1% |
| Deferred charges and accrued income | 490/1 | €10,534 | €18,223 | +€7,688 | +73.0% |
| Total equity and liabilities | 10/49 | €553,613 | €328,948 | -€224,665 | -40.6% |
| Equity | 10/15 | €349,323 | €178,736 | -€170,586 | -48.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €330,723 | €160,136 | -€170,586 | -51.6% |
| Distributable reserves | 133 | €330,723 | €160,136 | -€170,586 | -51.6% |
| Amounts payable | 17/49 | €204,291 | €150,212 | -€54,079 | -26.5% |
| Amounts payable after more than one year | 17 | €109,349 | €85,941 | -€23,408 | -21.4% |
| Financial debts | 170/4 | €109,349 | €85,941 | -€23,408 | -21.4% |
| Amounts payable within one year | 42/48 | €94,382 | €63,871 | -€30,511 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €23,128 | €23,961 | +€833 | +3.6% |
| Financial debts | 43 | €12,688 | €12,686 | -€2 | 0.0% |
| Other loans | 439 | €12,688 | €12,686 | -€2 | 0.0% |
| Trade debts | 44 | €1,578 | €6,890 | +€5,312 | +337% |
| Suppliers | 440/4 | €1,578 | €6,890 | +€5,312 | +337% |
| Taxes, remuneration and social security | 45 | €15,851 | €20,334 | +€4,482 | +28.3% |
| Taxes | 450/3 | €13,101 | €17,584 | +€4,482 | +34.2% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €41,137 | - | -€41,137 | |
| Accrued charges and deferred income | 492/3 | €560 | €400 | -€160 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,975 | €12,826 | -€1,149 | -8.2% |
| Other operating charges | 640/8 | €243 | €2,557 | +€2,314 | +952% |
| Gross operating margin | 9900 | €263,529 | €219,445 | -€44,084 | -16.7% |
| Operating profit (loss) | 9901 | €249,311 | €204,062 | -€45,248 | -18.1% |
| Financial income | 75/76B | €9,157 | €16,632 | +€7,475 | +81.6% |
| Recurring financial income | 75 | €9,157 | €16,632 | +€7,475 | +81.6% |
| Financial charges | 65/66B | €9,040 | €7,031 | -€2,009 | -22.2% |
| Recurring financial charges | 65 | €9,040 | €7,031 | -€2,009 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €249,427 | €213,663 | -€35,764 | -14.3% |
| Income taxes | 67/77 | €63,174 | €53,527 | -€9,647 | -15.3% |
| Profit (loss) for the period | 9904 | €186,253 | €160,136 | -€26,117 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €186,253 | €160,136 | -€26,117 | -14.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.