NESSA: 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.
NESSA
Largest movements
- Receivables within one year +€1,578
up €1,578 (+950.6%), from €166 to €1,744
of which Trade receivables: +€1,684
- Tangible fixed assets -€700
no longer reported in 2025 (was €700)
- Cash -€147
down €147 (-43.9%), from €335 to €188
mainly Net result for the year (-€8,856) and Tax, wage and social debts (-€2,075)
- Trade debts +€9,836
new in 2025: €9,836
- Profit (loss) carried forward -€8,856
down €8,856 (-25.6%), from -€34,529 to -€43,385
- Tax, wage and social debts -€2,075
down €2,075 (-14.0%), from €14,770 to €12,695
- Other debts +€1,826
up €1,826 (+14.2%), from €12,820 to €14,646
- Turnover -€4,952
down €4,952 (-25.4%), from €19,490 to €14,538
- Gross operating margin -€3,410
down €3,410 (-108.2%), from -€3,152 to -€6,562
- Purchases and services -€1,542
down €1,542 (-6.8%), from €22,642 to €21,100
- Other operating charges +€1,407
up €1,407 (+369.3%), from €381 to €1,788
- Depreciation -€200
no longer reported in 2025 (was €200)
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 | €1,201 | €1,932 | +€731 | +60.9% |
| Fixed assets | 21/28 | €700 | - | -€700 | |
| Tangible fixed assets | 22/27 | €700 | - | -€700 | |
| Furniture and vehicles | 24 | €700 | - | -€700 | |
| Current assets | 29/58 | €501 | €1,932 | +€1,431 | +285.6% |
| Amounts receivable within one year | 40/41 | €166 | €1,744 | +€1,578 | +950.6% |
| Trade receivables | 40 | - | €1,684 | +€1,684 | |
| Other amounts receivable | 41 | €166 | €60 | -€106 | -63.9% |
| Cash at bank and in hand | 54/58 | €335 | €188 | -€147 | -43.9% |
| Total equity and liabilities | 10/49 | €1,201 | €1,932 | +€731 | +60.9% |
| Equity | 10/15 | -€26,389 | -€35,245 | -€8,856 | -33.6% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €85 | €85 | = | 0.0% |
| Non-distributable reserves | 130/1 | €85 | €85 | = | 0.0% |
| Reserves not available under the articles | 1311 | €85 | €85 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,529 | -€43,385 | -€8,856 | -25.6% |
| Amounts payable | 17/49 | €27,590 | €37,177 | +€9,587 | +34.7% |
| Amounts payable within one year | 42/48 | €27,590 | €37,177 | +€9,587 | +34.7% |
| Trade debts | 44 | - | €9,836 | +€9,836 | |
| Suppliers | 440/4 | - | €9,836 | +€9,836 | |
| Taxes, remuneration and social security | 45 | €14,770 | €12,695 | -€2,075 | -14.0% |
| Taxes | 450/3 | €14,770 | €12,695 | -€2,075 | -14.0% |
| Other amounts payable | 47/48 | €12,820 | €14,646 | +€1,826 | +14.2% |
| Turnover | 70 | €19,490 | €14,538 | -€4,952 | -25.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,642 | €21,100 | -€1,542 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | - | -€200 | |
| Other operating charges | 640/8 | €381 | €1,788 | +€1,407 | +369.3% |
| Gross operating margin | 9900 | -€3,152 | -€6,562 | -€3,410 | -108.2% |
| Operating profit (loss) | 9901 | -€3,733 | -€8,350 | -€4,617 | -123.7% |
| Financial charges | 65/66B | €195 | €242 | +€47 | +24.1% |
| Recurring financial charges | 65 | €195 | €242 | +€47 | +24.1% |
| Non-recurring financial charges | 66B | €195 | - | -€195 | |
| Profit (loss) for the period before taxes | 9903 | -€3,928 | -€8,592 | -€4,664 | -118.7% |
| Income taxes | 67/77 | €187 | €264 | +€77 | +41.2% |
| Profit (loss) for the period | 9904 | -€4,115 | -€8,856 | -€4,741 | -115.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,115 | -€8,856 | -€4,741 | -115.2% |
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 8 October 2026 via checked.be.