Nerilac: 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.
Nerilac
Largest movements
- Current investments +€200,000
up €200,000 (+1,948%), from €10,268 to €210,268
- Receivables within one year -€137,271
down €137,271 (-5.8%), from €2.4m to €2.2m
of which Trade receivables: -€87,113
- Cash -€90,148
down €90,148 (-16.8%), from €535,415 to €445,268
mainly Trade debts (-€200,802) and Current investments (-€200,000)
- Trade debts -€200,802
down €200,802 (-8.7%), from €2.3m to €2.1m
- Profit (loss) carried forward +€119,803
up €119,803 (+38.9%), from €307,703 to €427,506
- Other debts +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Turnover +€3.8m
up €3.8m (+17.5%), from €21.7m to €25.5m
- Goods and materials +€3.7m
up €3.7m (+17.3%), from €21.6m to €25.3m
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 | €3,034,842 | €3,007,423 | -€27,418 | -0.9% |
| Fixed assets | 21/28 | €123,947 | €123,947 | = | 0.0% |
| Financial fixed assets | 28 | €123,947 | €123,947 | = | 0.0% |
| Affiliated companies | 280/1 | €123,947 | €123,947 | = | 0.0% |
| Participating interests | 280 | €123,947 | €123,947 | = | 0.0% |
| Current assets | 29/58 | €2,910,895 | €2,883,477 | -€27,418 | -0.9% |
| Amounts receivable within one year | 40/41 | €2,365,212 | €2,227,941 | -€137,271 | -5.8% |
| Trade receivables | 40 | €2,178,007 | €2,090,894 | -€87,113 | -4.0% |
| Other amounts receivable | 41 | €187,204 | €137,047 | -€50,157 | -26.8% |
| Current investments | 50/53 | €10,268 | €210,268 | +€200,000 | +1,948% |
| Other investments | 51/53 | €10,268 | €210,268 | +€200,000 | +1,948% |
| Cash at bank and in hand | 54/58 | €535,415 | €445,268 | -€90,148 | -16.8% |
| Total equity and liabilities | 10/49 | €3,034,842 | €3,007,423 | -€27,418 | -0.9% |
| Equity | 10/15 | €672,144 | €791,947 | +€119,803 | +17.8% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €274,441 | €274,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,401 | €45,401 | = | 0.0% |
| Distributable reserves | 133 | €220,040 | €220,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,703 | €427,506 | +€119,803 | +38.9% |
| Amounts payable | 17/49 | €2,362,698 | €2,215,476 | -€147,221 | -6.2% |
| Amounts payable within one year | 42/48 | €2,362,698 | €2,215,476 | -€147,221 | -6.2% |
| Trade debts | 44 | €2,312,698 | €2,111,896 | -€200,802 | -8.7% |
| Suppliers | 440/4 | €2,312,698 | €2,111,896 | -€200,802 | -8.7% |
| Taxes, remuneration and social security | 45 | - | €3,581 | +€3,581 | |
| Taxes | 450/3 | - | €3,581 | +€3,581 | |
| Other amounts payable | 47/48 | €50,000 | €100,000 | +€50,000 | +100% |
| Operating income | 70/76A | €21,738,444 | €25,529,259 | +€3.8m | +17.4% |
| Turnover | 70 | €21,735,319 | €25,528,778 | +€3.8m | +17.5% |
| Other operating income | 74 | €3,124 | €481 | -€2,644 | -84.6% |
| Operating charges | 60/66A | €21,624,759 | €25,373,641 | +€3.7m | +17.3% |
| Goods for resale, raw materials and consumables | 60 | €21,590,163 | €25,333,988 | +€3.7m | +17.3% |
| Purchases | 600/8 | €21,590,163 | €25,333,988 | +€3.7m | +17.3% |
| Services and other goods | 61 | €33,931 | €38,887 | +€4,956 | +14.6% |
| Other operating charges | 640/8 | €664 | €766 | +€102 | +15.3% |
| Operating profit (loss) | 9901 | €113,685 | €155,618 | +€41,932 | +36.9% |
| Financial income | 75/76B | €8,800 | €5,209 | -€3,592 | -40.8% |
| Recurring financial income | 75 | €8,800 | €5,209 | -€3,591 | -40.8% |
| Income from current assets | 751 | €7,472 | €4,513 | -€2,959 | -39.6% |
| Other financial income | 752/9 | €1,328 | €696 | -€632 | -47.6% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -87.0% |
| Financial charges | 65/66B | €989 | €1,089 | +€100 | +10.1% |
| Recurring financial charges | 65 | €989 | €1,089 | +€100 | +10.1% |
| Other financial charges | 652/9 | €989 | €1,089 | +€100 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €121,496 | €159,737 | +€38,241 | +31.5% |
| Income taxes | 67/77 | €28,936 | €39,934 | +€10,999 | +38.0% |
| Taxes | 670/3 | €28,936 | €39,934 | +€10,999 | +38.0% |
| Profit (loss) for the period | 9904 | €92,561 | €119,803 | +€27,242 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,561 | €119,803 | +€27,242 | +29.4% |
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 15 October 2026 via checked.be.