NESCA: 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.
NESCA
Largest movements
- Cash -€4,815
down €4,815 (-46.1%), from €10,440 to €5,625
mainly Receivables within one year (-€3,834) and Net result for the year (-€2,099)
- Receivables within one year +€3,834
up €3,834 (+15.1%), from €25,313 to €29,147
of which Trade receivables: +€4,472
- Tangible fixed assets -€613
down €613 (-71.4%), from €859 to €246
- Tax, wage and social debts +€2,159
up €2,159 (+15.1%), from €14,301 to €16,459
- Profit (loss) carried forward -€2,099
down €2,099 (-2.0%), from -€104,405 to -€106,504
- Trade debts -€1,554
down €1,554 (-16.6%), from €9,375 to €7,821
- Turnover -€13,781
down €13,781 (-57.8%), from €23,822 to €10,041
- Purchases and services -€11,059
down €11,059 (-50.7%), from €21,831 to €10,772
- Gross operating margin -€2,722
down €2,722, from €1,991 to -€731
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 | €36,612 | €35,018 | -€1,594 | -4.4% |
| Fixed assets | 21/28 | €859 | €246 | -€613 | -71.4% |
| Tangible fixed assets | 22/27 | €859 | €246 | -€613 | -71.4% |
| Furniture and vehicles | 24 | €859 | €246 | -€613 | -71.4% |
| Current assets | 29/58 | €35,753 | €34,772 | -€981 | -2.7% |
| Amounts receivable within one year | 40/41 | €25,313 | €29,147 | +€3,834 | +15.1% |
| Trade receivables | 40 | €3,099 | €7,571 | +€4,472 | +144% |
| Other amounts receivable | 41 | €22,215 | €21,576 | -€638 | -2.9% |
| Cash at bank and in hand | 54/58 | €10,440 | €5,625 | -€4,815 | -46.1% |
| Total equity and liabilities | 10/49 | €36,612 | €35,018 | -€1,594 | -4.4% |
| Equity | 10/15 | -€85,813 | -€87,912 | -€2,099 | -2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,405 | -€106,504 | -€2,099 | -2.0% |
| Provisions and deferred taxes | 16 | €1,000 | €1,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000 | €1,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €121,425 | €121,930 | +€505 | +0.4% |
| Amounts payable within one year | 42/48 | €121,425 | €121,930 | +€505 | +0.4% |
| Trade debts | 44 | €9,375 | €7,821 | -€1,554 | -16.6% |
| Suppliers | 440/4 | €9,375 | €7,821 | -€1,554 | -16.6% |
| Taxes, remuneration and social security | 45 | €14,301 | €16,459 | +€2,159 | +15.1% |
| Taxes | 450/3 | €14,301 | €16,459 | +€2,159 | +15.1% |
| Other amounts payable | 47/48 | €97,749 | €97,649 | -€100 | -0.1% |
| Turnover | 70 | €23,822 | €10,041 | -€13,781 | -57.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,831 | €10,772 | -€11,059 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €613 | +€85 | +16.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,991 | -€731 | -€2,722 | |
| Operating profit (loss) | 9901 | €1,076 | -€1,743 | -€2,819 | |
| Financial charges | 65/66B | €161 | €356 | +€194 | +120% |
| Recurring financial charges | 65 | €161 | €356 | +€194 | +120% |
| Profit (loss) for the period before taxes | 9903 | €914 | -€2,099 | -€3,013 | |
| Profit (loss) for the period | 9904 | €914 | -€2,099 | -€3,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €914 | -€2,099 | -€3,013 |
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.