NESS GLOBAL: 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 GLOBAL
Largest movements
- Cash -€40,760
down €40,760 (-62.4%), from €65,270 to €24,510
mainly Investment in fixed assets (net) (-€36,286) and Net result for the year (-€16,500)
- Receivables within one year -€19,228
down €19,228 (-33.5%), from €57,440 to €38,211
of which Trade receivables: -€20,799
- Tangible fixed assets +€13,671
up €13,671 (+6.6%), from €205,853 to €219,524
of which Land and buildings: +€15,617
- Profit (loss) carried forward -€21,100
down €21,100 (-30.3%), from €69,606 to €48,507
- Trade debts -€7,828
down €7,828 (-21.3%), from €36,764 to €28,936
- Tax, wage and social debts -€7,439
down €7,439 (-40.3%), from €18,459 to €11,019
- Debts after one year -€7,317
down €7,317 (-3.8%), from €195,106 to €187,788
- Gross operating margin -€49,778
down €49,778 (-77.1%), from €64,529 to €14,751
- Depreciation +€4,135
up €4,135 (+25.9%), from €15,941 to €20,076
- Taxes -€3,642
down €3,642 (-93.1%), from €3,911 to €269
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 | €331,001 | €287,881 | -€43,120 | -13.0% |
| Fixed assets | 21/28 | €206,002 | €222,212 | +€16,210 | +7.9% |
| Intangible fixed assets | 21 | €149 | €2,689 | +€2,539 | +1701.4% |
| Tangible fixed assets | 22/27 | €205,853 | €219,524 | +€13,671 | +6.6% |
| Land and buildings | 22 | €193,389 | €209,006 | +€15,617 | +8.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €12,464 | €10,518 | -€1,946 | -15.6% |
| Current assets | 29/58 | €124,999 | €65,668 | -€59,330 | -47.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €57,440 | €38,211 | -€19,228 | -33.5% |
| Trade receivables | 40 | €56,539 | €35,739 | -€20,799 | -36.8% |
| Other amounts receivable | 41 | €901 | €2,472 | +€1,571 | +174.4% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,270 | €24,510 | -€40,760 | -62.4% |
| Deferred charges and accrued income | 490/1 | €289 | €947 | +€658 | +227.8% |
| Total equity and liabilities | 10/49 | €331,001 | €287,881 | -€43,120 | -13.0% |
| Equity | 10/15 | €73,606 | €52,507 | -€21,100 | -28.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,606 | €48,507 | -€21,100 | -30.3% |
| Amounts payable | 17/49 | €257,395 | €235,374 | -€22,021 | -8.6% |
| Amounts payable after more than one year | 17 | €195,106 | €187,788 | -€7,317 | -3.8% |
| Financial debts | 170/4 | €195,106 | €187,788 | -€7,317 | -3.8% |
| Amounts payable within one year | 42/48 | €62,289 | €47,586 | -€14,703 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €7,040 | €7,317 | +€277 | +3.9% |
| Trade debts | 44 | €36,764 | €28,936 | -€7,828 | -21.3% |
| Suppliers | 440/4 | €36,764 | €28,936 | -€7,828 | -21.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,459 | €11,019 | -€7,439 | -40.3% |
| Taxes | 450/3 | €18,459 | €11,019 | -€7,439 | -40.3% |
| Other amounts payable | 47/48 | €26 | €313 | +€287 | +1091.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,941 | €20,076 | +€4,135 | +25.9% |
| Other operating charges | 640/8 | €2,002 | €2,362 | +€360 | +18.0% |
| Gross operating margin | 9900 | €64,529 | €14,751 | -€49,778 | -77.1% |
| Operating profit (loss) | 9901 | €46,587 | -€7,686 | -€54,273 | |
| Financial income | 75/76B | €0 | €154 | +€154 | +768600.0% |
| Recurring financial income | 75 | €0 | €154 | +€154 | +768600.0% |
| Financial charges | 65/66B | €8,557 | €8,698 | +€141 | +1.6% |
| Recurring financial charges | 65 | €8,557 | €8,698 | +€141 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €38,030 | -€16,231 | -€54,260 | |
| Income taxes | 67/77 | €3,911 | €269 | -€3,642 | -93.1% |
| Profit (loss) for the period | 9904 | €34,119 | -€16,500 | -€50,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,119 | -€16,500 | -€50,618 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.