NESCON: 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.
NESCON
Largest movements
- Cash +€29,185
up €29,185 (+50.2%), from €58,091 to €87,277
mainly Other debts (+€127,848) and Net result for the year (+€55,610)
- Receivables within one year -€14,251
down €14,251 (-44.2%), from €32,238 to €17,988
of which Trade receivables: -€14,157
- Tangible fixed assets -€6,272
down €6,272 (-2.6%), from €240,652 to €234,380
of which Land and buildings: -€5,365
- Other debts +€127,848
up €127,848 (+401.3%), from €31,858 to €159,706
- Reserves -€95,703
down €95,703 (-48.8%), from €196,313 to €100,610
- Debts after one year -€15,805
down €15,805 (-34.6%), from €45,622 to €29,817
- Tax, wage and social debts -€4,017
down €4,017 (-20.6%), from €19,492 to €15,475
of which Remuneration and social security: -€3,091
- Gross operating margin +€17,524
up €17,524 (+20.1%), from €87,081 to €104,605
- Taxes +€7,336
up €7,336 (+49.2%), from €14,906 to €22,242
- Staff costs +€3,575
up €3,575 (+79.2%), from €4,513 to €8,088
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 | €344,634 | €354,114 | +€9,479 | +2.8% |
| Fixed assets | 21/28 | €241,015 | €234,743 | -€6,272 | -2.6% |
| Tangible fixed assets | 22/27 | €240,652 | €234,380 | -€6,272 | -2.6% |
| Land and buildings | 22 | €219,990 | €214,625 | -€5,365 | -2.4% |
| Furniture and vehicles | 24 | €8,308 | €8,841 | +€533 | +6.4% |
| Other tangible fixed assets | 26 | €12,354 | €10,914 | -€1,440 | -11.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €103,619 | €119,371 | +€15,751 | +15.2% |
| Amounts receivable within one year | 40/41 | €32,238 | €17,988 | -€14,251 | -44.2% |
| Trade receivables | 40 | €32,144 | €17,988 | -€14,157 | -44.0% |
| Other amounts receivable | 41 | €94 | - | -€94 | |
| Cash at bank and in hand | 54/58 | €58,091 | €87,277 | +€29,185 | +50.2% |
| Deferred charges and accrued income | 490/1 | €13,290 | €14,106 | +€816 | +6.1% |
| Total equity and liabilities | 10/49 | €344,634 | €354,114 | +€9,479 | +2.8% |
| Equity | 10/15 | €214,913 | €119,210 | -€95,703 | -44.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,313 | €100,610 | -€95,703 | -48.8% |
| Distributable reserves | 133 | €196,313 | €100,610 | -€95,703 | -48.8% |
| Amounts payable | 17/49 | €129,722 | €234,903 | +€105,182 | +81.1% |
| Amounts payable after more than one year | 17 | €45,622 | €29,817 | -€15,805 | -34.6% |
| Financial debts | 170/4 | €45,622 | €29,817 | -€15,805 | -34.6% |
| Amounts payable within one year | 42/48 | €83,897 | €204,820 | +€120,923 | +144.1% |
| Current portion of amounts payable after more than one year | 42 | €15,489 | €15,805 | +€316 | +2.0% |
| Trade debts | 44 | €17,059 | €13,835 | -€3,224 | -18.9% |
| Suppliers | 440/4 | €17,059 | €13,835 | -€3,224 | -18.9% |
| Taxes, remuneration and social security | 45 | €19,492 | €15,475 | -€4,017 | -20.6% |
| Taxes | 450/3 | €15,175 | €14,249 | -€926 | -6.1% |
| Remuneration and social security | 454/9 | €4,317 | €1,226 | -€3,091 | -71.6% |
| Other amounts payable | 47/48 | €31,858 | €159,706 | +€127,848 | +401.3% |
| Accrued charges and deferred income | 492/3 | €203 | €266 | +€63 | +31.2% |
| Remuneration, social security and pensions | 62 | €4,513 | €8,088 | +€3,575 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,032 | €12,309 | -€723 | -5.5% |
| Other operating charges | 640/8 | €3,092 | €3,210 | +€119 | +3.8% |
| Gross operating margin | 9900 | €87,081 | €104,605 | +€17,524 | +20.1% |
| Operating profit (loss) | 9901 | €66,444 | €80,998 | +€14,554 | +21.9% |
| Financial income | 75/76B | €0 | €859 | +€859 | +8588700.0% |
| Recurring financial income | 75 | €0 | €859 | +€859 | +8588700.0% |
| Financial charges | 65/66B | €4,722 | €4,005 | -€717 | -15.2% |
| Recurring financial charges | 65 | €4,722 | €4,005 | -€717 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €61,723 | €77,852 | +€16,130 | +26.1% |
| Income taxes | 67/77 | €14,906 | €22,242 | +€7,336 | +49.2% |
| Profit (loss) for the period | 9904 | €46,816 | €55,610 | +€8,794 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,816 | €55,610 | +€8,794 | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.