Nerom Habitat: 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.
Nerom Habitat
Largest movements
- Cash -€142,651
down €142,651 (-30.9%), from €461,932 to €319,281
mainly Trade debts (-€112,023) and Net result for the year (-€107,626)
- Tangible fixed assets -€34,915
down €34,915 (-2.5%), from €1.4m to €1.3m
of which Land and buildings: -€26,046
- Trade debts -€112,023
down €112,023 (-74.4%), from €150,610 to €38,587
- Profit (loss) carried forward -€107,626
down €107,626 (-15.9%), from €678,338 to €570,712
- Accrued charges and deferred income +€31,925
up €31,925 (+11.0%), from €290,039 to €321,964
- Staff costs +€49,548
no longer reported in 2025 (was -€49,548)
- Purchases and services -€46,173
down €46,173 (-50.9%), from €90,674 to €44,501
- Gross operating margin +€39,910
up €39,910 (+66.0%), from -€60,461 to -€20,551
- Taxes -€14,479
down €14,479 (-53.3%), from €27,189 to €12,710
- Turnover -€6,262
down €6,262 (-20.7%), from €30,212 to €23,950
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 | €1,845,879 | €1,667,257 | -€178,621 | -9.7% |
| Fixed assets | 21/28 | €1,379,709 | €1,344,794 | -€34,915 | -2.5% |
| Tangible fixed assets | 22/27 | €1,379,709 | €1,344,794 | -€34,915 | -2.5% |
| Land and buildings | 22 | €1,363,481 | €1,337,435 | -€26,046 | -1.9% |
| Plant, machinery and equipment | 23 | €7,688 | €3,837 | -€3,852 | -50.1% |
| Furniture and vehicles | 24 | €8,540 | €3,522 | -€5,018 | -58.8% |
| Current assets | 29/58 | €466,170 | €322,463 | -€143,707 | -30.8% |
| Amounts receivable within one year | 40/41 | €2,652 | €2,652 | = | 0.0% |
| Trade receivables | 40 | €2,652 | €2,652 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €461,932 | €319,281 | -€142,651 | -30.9% |
| Deferred charges and accrued income | 490/1 | €1,586 | €530 | -€1,055 | -66.5% |
| Total equity and liabilities | 10/49 | €1,845,879 | €1,667,257 | -€178,621 | -9.7% |
| Equity | 10/15 | €698,798 | €591,172 | -€107,626 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| 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 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €678,338 | €570,712 | -€107,626 | -15.9% |
| Amounts payable | 17/49 | €1,147,080 | €1,076,085 | -€70,995 | -6.2% |
| Amounts payable within one year | 42/48 | €857,041 | €754,121 | -€102,920 | -12.0% |
| Trade debts | 44 | €150,610 | €38,587 | -€112,023 | -74.4% |
| Suppliers | 440/4 | €150,610 | €38,587 | -€112,023 | -74.4% |
| Taxes, remuneration and social security | 45 | €5,065 | €1,657 | -€3,408 | -67.3% |
| Taxes | 450/3 | €5,065 | €1,657 | -€3,408 | -67.3% |
| Other amounts payable | 47/48 | €701,366 | €713,877 | +€12,510 | +1.8% |
| Accrued charges and deferred income | 492/3 | €290,039 | €321,964 | +€31,925 | +11.0% |
| Turnover | 70 | €30,212 | €23,950 | -€6,262 | -20.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,674 | €44,501 | -€46,173 | -50.9% |
| Remuneration, social security and pensions | 62 | -€49,548 | - | +€49,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,434 | €34,915 | -€520 | -1.5% |
| Other operating charges | 640/8 | €6,250 | €7,148 | +€897 | +14.4% |
| Gross operating margin | 9900 | -€60,461 | -€20,551 | +€39,910 | +66.0% |
| Operating profit (loss) | 9901 | -€52,598 | -€62,613 | -€10,016 | -19.0% |
| Financial income | 75/76B | €3,868 | €6,612 | +€2,743 | +70.9% |
| Recurring financial income | 75 | €3,868 | €6,612 | +€2,743 | +70.9% |
| Financial charges | 65/66B | €39,097 | €38,914 | -€183 | -0.5% |
| Recurring financial charges | 65 | €39,097 | €38,914 | -€183 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€87,826 | -€94,916 | -€7,089 | -8.1% |
| Income taxes | 67/77 | €27,189 | €12,710 | -€14,479 | -53.3% |
| Profit (loss) for the period | 9904 | -€115,016 | -€107,626 | +€7,390 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,016 | -€107,626 | +€7,390 | +6.4% |
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 24 October 2026 via checked.be.