NERINGEN: 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.
NERINGEN
Largest movements
- Receivables within one year +€34,496
up €34,496 (+10.6%), from €324,301 to €358,797
of which Trade receivables: +€40,850
- Tangible fixed assets -€25,656
down €25,656 (-3.8%), from €679,231 to €653,575
- Cash +€17,239
up €17,239 (+215.7%), from €7,991 to €25,229
mainly Accrued charges and deferred income (+€32,629) and Net result for the year (+€27,692)
- Accrued charges and deferred income +€32,629
up €32,629 (+978.5%), from €3,335 to €35,963
- Profit (loss) carried forward +€27,692
up €27,692 (+7.2%), from €385,019 to €412,711
- Other debts -€20,483
down €20,483 (-4.2%), from €489,147 to €468,664
- Tax, wage and social debts -€16,552
down €16,552 (-67.9%), from €24,382 to €7,831
- Turnover +€26,400
up €26,400 (+17.6%), from €150,000 to €176,400
- Taxes +€7,018
up €7,018 (+198.7%), from €3,532 to €10,551
of which Taxes: +€7,068
- Financial charges -€3,812
down €3,812 (-10.3%), from €37,110 to €33,298
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 | €1,021,126 | €1,047,213 | +€26,086 | +2.6% |
| Fixed assets | 21/28 | €687,907 | €662,251 | -€25,656 | -3.7% |
| Tangible fixed assets | 22/27 | €679,231 | €653,575 | -€25,656 | -3.8% |
| Land and buildings | 22 | €679,231 | €653,575 | -€25,656 | -3.8% |
| Financial fixed assets | 28 | €8,676 | €8,676 | = | 0.0% |
| Other financial fixed assets | 284/8 | €8,676 | €8,676 | = | 0.0% |
| Shares | 284 | €8,676 | €8,676 | = | 0.0% |
| Current assets | 29/58 | €333,219 | €384,961 | +€51,742 | +15.5% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €324,301 | €358,797 | +€34,496 | +10.6% |
| Trade receivables | 40 | €317,051 | €357,900 | +€40,850 | +12.9% |
| Other amounts receivable | 41 | €7,250 | €897 | -€6,353 | -87.6% |
| Cash at bank and in hand | 54/58 | €7,991 | €25,229 | +€17,239 | +215.7% |
| Deferred charges and accrued income | 490/1 | €928 | €935 | +€7 | +0.8% |
| Total equity and liabilities | 10/49 | €1,021,126 | €1,047,213 | +€26,086 | +2.6% |
| Equity | 10/15 | €501,507 | €529,198 | +€27,692 | +5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €97,896 | €97,896 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €97,896 | €97,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | €385,019 | €412,711 | +€27,692 | +7.2% |
| Amounts payable | 17/49 | €519,620 | €518,014 | -€1,605 | -0.3% |
| Amounts payable within one year | 42/48 | €516,285 | €482,051 | -€34,234 | -6.6% |
| Trade debts | 44 | €2,756 | €5,556 | +€2,800 | +101.6% |
| Suppliers | 440/4 | €2,756 | €5,556 | +€2,800 | +101.6% |
| Taxes, remuneration and social security | 45 | €24,382 | €7,831 | -€16,552 | -67.9% |
| Taxes | 450/3 | €24,382 | €7,831 | -€16,552 | -67.9% |
| Other amounts payable | 47/48 | €489,147 | €468,664 | -€20,483 | -4.2% |
| Accrued charges and deferred income | 492/3 | €3,335 | €35,963 | +€32,629 | +978.5% |
| Operating income | 70/76A | €150,000 | €176,400 | +€26,400 | +17.6% |
| Turnover | 70 | €150,000 | €176,400 | +€26,400 | +17.6% |
| Operating charges | 60/66A | €103,154 | €104,859 | +€1,705 | +1.7% |
| Services and other goods | 61 | €73,706 | €75,355 | +€1,650 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,656 | €25,656 | = | 0.0% |
| Other operating charges | 640/8 | €3,793 | €3,848 | +€55 | +1.5% |
| Operating profit (loss) | 9901 | €46,846 | €71,541 | +€24,695 | +52.7% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100.0% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100.0% |
| Other financial income | 752/9 | €29 | €0 | -€29 | -100.0% |
| Financial charges | 65/66B | €37,110 | €33,298 | -€3,812 | -10.3% |
| Recurring financial charges | 65 | €37,110 | €33,298 | -€3,812 | -10.3% |
| Debt charges | 650 | €37,041 | €33,223 | -€3,818 | -10.3% |
| Other financial charges | 652/9 | €69 | €75 | +€6 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €9,765 | €38,242 | +€28,478 | +291.6% |
| Income taxes | 67/77 | €3,532 | €10,551 | +€7,018 | +198.7% |
| Taxes | 670/3 | €3,532 | €10,600 | +€7,068 | +200.1% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €49 | +€49 | |
| Profit (loss) for the period | 9904 | €6,232 | €27,692 | +€21,459 | +344.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,232 | €27,692 | +€21,459 | +344.3% |
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.