NERIDIS: 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.
NERIDIS
Largest movements
- Tangible fixed assets -€35,870
down €35,870 (-9.7%), from €370,694 to €334,824
- Receivables within one year +€17,355
new in 2025: €17,355
- Other debts -€114,035
no longer reported in 2025 (was €114,035)
- Profit (loss) carried forward +€106,834
up €106,834 (+90.0%), from €118,661 to €225,494
- Accrued charges and deferred income -€17,375
down €17,375 (-29.8%), from €58,360 to €40,985
- Trade debts +€13,302
up €13,302 (+259%), from €5,140 to €18,443
- Reserves -€11,000
down €11,000 (-48.1%), from €22,860 to €11,860
of which Tax-exempt reserves: -€11,000
- Depreciation -€19,927
down €19,927 (-48.2%), from €41,385 to €21,457
- Taxes -€2,556
down €2,556 (-86.4%), from €2,960 to €404
- Gross operating margin -€2,445
down €2,445 (-10.9%), from €22,360 to €19,916
- Financial charges -€658
down €658 (-23.4%), from €2,808 to €2,150
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 | €370,935 | €352,194 | -€18,742 | -5.1% |
| Fixed assets | 21/28 | €370,694 | €334,824 | -€35,870 | -9.7% |
| Tangible fixed assets | 22/27 | €370,694 | €334,824 | -€35,870 | -9.7% |
| Land and buildings | 22 | €370,694 | €334,824 | -€35,870 | -9.7% |
| Current assets | 29/58 | €242 | €17,370 | +€17,128 | +7,083% |
| Amounts receivable within one year | 40/41 | - | €17,355 | +€17,355 | |
| Other amounts receivable | 41 | - | €17,355 | +€17,355 | |
| Cash at bank and in hand | 54/58 | €15 | €15 | -€0 | -2.7% |
| Deferred charges and accrued income | 490/1 | €226 | €0 | -€226 | -100% |
| Total equity and liabilities | 10/49 | €370,935 | €352,194 | -€18,742 | -5.1% |
| Equity | 10/15 | €160,113 | €255,946 | +€95,834 | +59.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €22,860 | €11,860 | -€11,000 | -48.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,000 | €10,000 | -€11,000 | -52.4% |
| Profit (loss) carried forward | 14 | €118,661 | €225,494 | +€106,834 | +90.0% |
| Amounts payable | 17/49 | €210,823 | €96,247 | -€114,575 | -54.3% |
| Amounts payable within one year | 42/48 | €152,463 | €55,262 | -€97,200 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €15,445 | €20,884 | +€5,440 | +35.2% |
| Credit institutions | 430/8 | €15,445 | €20,884 | +€5,440 | +35.2% |
| Trade debts | 44 | €5,140 | €18,443 | +€13,302 | +259% |
| Suppliers | 440/4 | €5,140 | €18,443 | +€13,302 | +259% |
| Taxes, remuneration and social security | 45 | €17,843 | €15,935 | -€1,908 | -10.7% |
| Taxes | 450/3 | €17,843 | €15,935 | -€1,908 | -10.7% |
| Other amounts payable | 47/48 | €114,035 | - | -€114,035 | |
| Accrued charges and deferred income | 492/3 | €58,360 | €40,985 | -€17,375 | -29.8% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,385 | €21,457 | -€19,927 | -48.2% |
| Other operating charges | 640/8 | €2,923 | €3,055 | +€132 | +4.5% |
| Gross operating margin | 9900 | €22,360 | €19,916 | -€2,445 | -10.9% |
| Operating profit (loss) | 9901 | -€21,948 | -€4,597 | +€17,351 | +79.1% |
| Financial charges | 65/66B | €2,808 | €2,150 | -€658 | -23.4% |
| Recurring financial charges | 65 | €2,808 | €2,150 | -€658 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,756 | -€6,747 | +€18,009 | +72.7% |
| Income taxes | 67/77 | €2,960 | €404 | -€2,556 | -86.4% |
| Profit (loss) for the period | 9904 | -€27,716 | -€7,151 | +€20,565 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,716 | -€7,151 | +€20,565 | +74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.