NESKY: 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.
NESKY
Largest movements
- Receivables within one year +€7,115
up €7,115 (+3.6%), from €198,703 to €205,817
of which Trade receivables: +€7,115
- Cash -€5,963
down €5,963 (-65.6%), from €9,092 to €3,129
mainly Debts after one year (-€13,488) and Receivables within one year (-€7,115)
- Tangible fixed assets -€4,924
down €4,924 (-2.5%), from €197,200 to €192,276
of which Land and buildings: -€7,225
- Debts after one year -€13,488
down €13,488 (-13.4%), from €100,717 to €87,230
- Profit (loss) carried forward +€8,488
up €8,488 (+3.8%), from €224,515 to €233,003
- Taxes +€2,616
up €2,616 (+20.3%), from €12,869 to €15,485
- Gross operating margin -€1,783
down €1,783 (-4.7%), from €37,897 to €36,114
- Depreciation +€575
up €575 (+8.0%), from €7,225 to €7,800
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 | €405,539 | €401,766 | -€3,773 | -0.9% |
| Fixed assets | 21/28 | €197,744 | €192,819 | -€4,924 | -2.5% |
| Tangible fixed assets | 22/27 | €197,200 | €192,276 | -€4,924 | -2.5% |
| Land and buildings | 22 | €197,200 | €189,975 | -€7,225 | -3.7% |
| Furniture and vehicles | 24 | - | €2,301 | +€2,301 | |
| Financial fixed assets | 28 | €543 | €543 | = | 0.0% |
| Current assets | 29/58 | €207,795 | €208,946 | +€1,151 | +0.6% |
| Amounts receivable within one year | 40/41 | €198,703 | €205,817 | +€7,115 | +3.6% |
| Trade receivables | 40 | €0 | €7,115 | +€7,115 | +2,295,000% |
| Other amounts receivable | 41 | €198,703 | €198,703 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,092 | €3,129 | -€5,963 | -65.6% |
| Total equity and liabilities | 10/49 | €405,539 | €401,766 | -€3,773 | -0.9% |
| Equity | 10/15 | €246,515 | €255,003 | +€8,488 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,515 | €233,003 | +€8,488 | +3.8% |
| Amounts payable | 17/49 | €159,023 | €146,763 | -€12,260 | -7.7% |
| Amounts payable after more than one year | 17 | €100,717 | €87,230 | -€13,488 | -13.4% |
| Financial debts | 170/4 | €100,717 | €87,230 | -€13,488 | -13.4% |
| Amounts payable within one year | 42/48 | €58,306 | €59,533 | +€1,227 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €13,148 | €13,488 | +€339 | +2.6% |
| Trade debts | 44 | €443 | €414 | -€28 | -6.4% |
| Suppliers | 440/4 | €443 | €414 | -€28 | -6.4% |
| Taxes, remuneration and social security | 45 | €777 | €764 | -€13 | -1.7% |
| Taxes | 450/3 | €777 | €764 | -€13 | -1.7% |
| Other amounts payable | 47/48 | €43,938 | €44,867 | +€929 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,225 | €7,800 | +€575 | +8.0% |
| Other operating charges | 640/8 | €1,487 | €1,450 | -€37 | -2.5% |
| Gross operating margin | 9900 | €37,897 | €36,114 | -€1,783 | -4.7% |
| Operating profit (loss) | 9901 | €29,185 | €26,864 | -€2,321 | -8.0% |
| Financial charges | 65/66B | €3,255 | €2,892 | -€363 | -11.2% |
| Recurring financial charges | 65 | €3,255 | €2,892 | -€363 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €25,930 | €23,972 | -€1,958 | -7.6% |
| Income taxes | 67/77 | €12,869 | €15,485 | +€2,616 | +20.3% |
| Profit (loss) for the period | 9904 | €13,061 | €8,488 | -€4,574 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,061 | €8,488 | -€4,574 | -35.0% |
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 14 October 2026 via checked.be.