NESS ART: 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.
NESS ART
Largest movements
- Tangible fixed assets +€34,713
up €34,713 (+17.4%), from €199,922 to €234,635
of which Furniture and vehicles: +€41,741
- Cash -€20,141
down €20,141 (-57.3%), from €35,121 to €14,981
mainly Investment in fixed assets (net) (-€58,798) and Tax, wage and social debts (-€36,161)
- Tax, wage and social debts -€36,161
down €36,161 (-79.2%), from €45,643 to €9,482
of which Taxes: -€29,101
- Other debts +€26,193
up €26,193 (+29.7%), from €88,335 to €114,528
- Debts after one year +€23,981
up €23,981 (+70.5%), from €34,017 to €57,997
- Trade debts -€17,706
down €17,706 (-59.7%), from €29,657 to €11,951
- Reserves +€11,247
up €11,247 (+19.7%), from €57,122 to €68,369
- Gross operating margin -€147,831
down €147,831 (-68.9%), from €214,451 to €66,620
- Staff costs -€72,368
down €72,368 (-78.9%), from €91,710 to €19,341
- Other operating charges -€27,094
down €27,094 (-97.9%), from €27,665 to €570
- Taxes -€18,500
down €18,500 (-79.4%), from €23,295 to €4,795
- Depreciation +€17,473
up €17,473 (+264%), from €6,612 to €24,084
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,799 | €297,627 | +€16,828 | +6.0% |
| Fixed assets | 21/28 | €199,922 | €234,635 | +€34,713 | +17.4% |
| Tangible fixed assets | 22/27 | €199,922 | €234,635 | +€34,713 | +17.4% |
| Land and buildings | 22 | €181,588 | €172,484 | -€9,104 | -5.0% |
| Plant, machinery and equipment | 23 | - | €2,076 | +€2,076 | |
| Furniture and vehicles | 24 | €18,334 | €60,075 | +€41,741 | +228% |
| Current assets | 29/58 | €80,877 | €62,992 | -€17,885 | -22.1% |
| Stocks and contracts in progress | 3 | €36,055 | €36,996 | +€941 | +2.6% |
| Stocks | 30/36 | €36,055 | €36,996 | +€941 | +2.6% |
| Amounts receivable within one year | 40/41 | €9,212 | €10,556 | +€1,344 | +14.6% |
| Trade receivables | 40 | - | €13 | +€13 | |
| Other amounts receivable | 41 | €9,212 | €10,543 | +€1,331 | +14.5% |
| Cash at bank and in hand | 54/58 | €35,121 | €14,981 | -€20,141 | -57.3% |
| Deferred charges and accrued income | 490/1 | €489 | €460 | -€29 | -6.0% |
| Total equity and liabilities | 10/49 | €280,799 | €297,627 | +€16,828 | +6.0% |
| Equity | 10/15 | €72,122 | €83,369 | +€11,247 | +15.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €57,122 | €68,369 | +€11,247 | +19.7% |
| Distributable reserves | 133 | €57,122 | €68,369 | +€11,247 | +19.7% |
| Amounts payable | 17/49 | €208,676 | €214,258 | +€5,582 | +2.7% |
| Amounts payable after more than one year | 17 | €34,017 | €57,997 | +€23,981 | +70.5% |
| Financial debts | 170/4 | €34,017 | €57,997 | +€23,981 | +70.5% |
| Amounts payable within one year | 42/48 | €174,492 | €156,261 | -€18,231 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €6,837 | €16,255 | +€9,418 | +138% |
| Financial debts | 43 | €4,021 | €4,045 | +€24 | +0.6% |
| Credit institutions | 430/8 | €4,021 | €4,045 | +€24 | +0.6% |
| Trade debts | 44 | €29,657 | €11,951 | -€17,706 | -59.7% |
| Suppliers | 440/4 | €29,657 | €11,951 | -€17,706 | -59.7% |
| Taxes, remuneration and social security | 45 | €45,643 | €9,482 | -€36,161 | -79.2% |
| Taxes | 450/3 | €37,581 | €8,480 | -€29,101 | -77.4% |
| Remuneration and social security | 454/9 | €8,062 | €1,002 | -€7,060 | -87.6% |
| Other amounts payable | 47/48 | €88,335 | €114,528 | +€26,193 | +29.7% |
| Accrued charges and deferred income | 492/3 | €168 | €0 | -€168 | -100% |
| Remuneration, social security and pensions | 62 | €91,710 | €19,341 | -€72,368 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,612 | €24,084 | +€17,473 | +264% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,164 | €3,456 | -€3,707 | -51.8% |
| Other operating charges | 640/8 | €27,665 | €570 | -€27,094 | -97.9% |
| Non-recurring operating charges | 66A | €36 | €0 | -€36 | -100% |
| Gross operating margin | 9900 | €214,451 | €66,620 | -€147,831 | -68.9% |
| Operating profit (loss) | 9901 | €81,265 | €19,168 | -€62,097 | -76.4% |
| Financial income | 75/76B | €4,139 | €1,478 | -€2,661 | -64.3% |
| Recurring financial income | 75 | €4,139 | €1,478 | -€2,661 | -64.3% |
| Financial charges | 65/66B | €4,987 | €4,605 | -€382 | -7.7% |
| Recurring financial charges | 65 | €4,987 | €4,605 | -€382 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €80,418 | €16,042 | -€64,376 | -80.1% |
| Income taxes | 67/77 | €23,295 | €4,795 | -€18,500 | -79.4% |
| Profit (loss) for the period | 9904 | €57,122 | €11,247 | -€45,876 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,122 | €11,247 | -€45,876 | -80.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.