NESS 17: 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.
NESS 17
Largest movements
- Cash -€2,215
down €2,215 (-4.1%), from €53,974 to €51,759
mainly Net result for the year (-€2,275)
- Profit (loss) carried forward -€2,275
down €2,275 (-9.3%), from -€24,545 to -€26,820
- Gross operating margin -€834
down €834 (-59.8%), from -€1,396 to -€2,230
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 | €53,974 | €51,759 | -€2,215 | -4.1% |
| Current assets | 29/58 | €53,974 | €51,759 | -€2,215 | -4.1% |
| Cash at bank and in hand | 54/58 | €53,974 | €51,759 | -€2,215 | -4.1% |
| Total equity and liabilities | 10/49 | €53,974 | €51,759 | -€2,215 | -4.1% |
| Equity | 10/15 | -€4,140 | -€6,415 | -€2,275 | -55.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,545 | -€26,820 | -€2,275 | -9.3% |
| Amounts payable | 17/49 | €58,114 | €58,174 | +€61 | +0.1% |
| Amounts payable within one year | 42/48 | €58,114 | €58,174 | +€61 | +0.1% |
| Trade debts | 44 | €1,513 | €1,573 | +€61 | +4.0% |
| Suppliers | 440/4 | €1,513 | €1,573 | +€61 | +4.0% |
| Other amounts payable | 47/48 | €56,601 | €56,601 | = | 0.0% |
| Gross operating margin | 9900 | -€1,396 | -€2,230 | -€834 | -59.8% |
| Operating profit (loss) | 9901 | -€1,396 | -€2,230 | -€834 | -59.8% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,440 | -€2,275 | -€836 | -58.1% |
| Profit (loss) for the period | 9904 | -€1,440 | -€2,275 | -€836 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,440 | -€2,275 | -€836 | -58.1% |
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.