Nescu Engineering: 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.
Nescu Engineering
Largest movements
- Cash -€947
down €947 (-10.7%), from €8,857 to €7,910
mainly Net result for the year (-€898) and Other debts (-€49)
- Profit (loss) carried forward -€898
down €898 (-1.6%), from -€57,792 to -€58,690
- Gross operating margin +€3,525
up €3,525, from -€3,363 to €162
- Other operating charges +€1,000
new in 2025: €1,000
- Turnover +€229
new in 2025: €229
- Purchases and services +€66
new in 2025: €66
- Financial charges +€60
up €60, from €0 to €60
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 | €9,243 | €8,296 | -€947 | -10.2% |
| Fixed assets | 21/28 | €387 | €387 | = | 0.0% |
| Tangible fixed assets | 22/27 | €387 | €387 | = | 0.0% |
| Furniture and vehicles | 24 | €387 | €387 | = | 0.0% |
| Current assets | 29/58 | €8,857 | €7,910 | -€947 | -10.7% |
| Cash at bank and in hand | 54/58 | €8,857 | €7,910 | -€947 | -10.7% |
| Total equity and liabilities | 10/49 | €9,243 | €8,296 | -€947 | -10.2% |
| Equity | 10/15 | -€17,332 | -€18,230 | -€898 | -5.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,792 | -€58,690 | -€898 | -1.6% |
| Amounts payable | 17/49 | €26,576 | €26,527 | -€49 | -0.2% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,576 | €1,527 | -€49 | -3.1% |
| Other amounts payable | 47/48 | €1,576 | €1,527 | -€49 | -3.1% |
| Turnover | 70 | - | €229 | +€229 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €66 | +€66 | |
| Other operating charges | 640/8 | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | -€3,363 | €162 | +€3,525 | |
| Operating profit (loss) | 9901 | -€3,363 | -€838 | +€2,525 | +75.1% |
| Financial charges | 65/66B | €0 | €60 | +€60 | |
| Recurring financial charges | 65 | €0 | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | -€3,363 | -€898 | +€2,465 | +73.3% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€3,363 | -€898 | +€2,465 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,363 | -€898 | +€2,465 | +73.3% |
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 7 October 2026 via checked.be.