NESSEN SRL: 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.
NESSEN SRL
Largest movements
- Tangible fixed assets -€28,168
down €28,168 (-5.2%), from €538,397 to €510,229
- Cash +€9,060
up €9,060 (+1896.6%), from €478 to €9,537
mainly Depreciation (+€28,168) and Net result for the year (+€5,338)
- Debts after one year -€24,960
down €24,960 (-5.8%), from €430,331 to €405,371
No income-statement line moved by more than 1% of the activity.
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 | €570,374 | €554,766 | -€15,609 | -2.7% |
| Fixed assets | 21/28 | €538,397 | €510,229 | -€28,168 | -5.2% |
| Tangible fixed assets | 22/27 | €538,397 | €510,229 | -€28,168 | -5.2% |
| Land and buildings | 22 | €538,397 | €510,229 | -€28,168 | -5.2% |
| Current assets | 29/58 | €31,978 | €44,537 | +€12,560 | +39.3% |
| Amounts receivable within one year | 40/41 | €31,500 | €35,000 | +€3,500 | +11.1% |
| Trade receivables | 40 | €31,500 | €35,000 | +€3,500 | +11.1% |
| Cash at bank and in hand | 54/58 | €478 | €9,537 | +€9,060 | +1896.6% |
| Total equity and liabilities | 10/49 | €570,374 | €554,766 | -€15,609 | -2.7% |
| Equity | 10/15 | -€8,428 | -€3,089 | +€5,338 | +63.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,428 | -€8,089 | +€5,338 | +39.8% |
| Amounts payable | 17/49 | €578,802 | €557,855 | -€20,947 | -3.6% |
| Amounts payable after more than one year | 17 | €430,331 | €405,371 | -€24,960 | -5.8% |
| Financial debts | 170/4 | €430,331 | €405,371 | -€24,960 | -5.8% |
| Amounts payable within one year | 42/48 | €148,471 | €152,484 | +€4,013 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €24,583 | €24,960 | +€377 | +1.5% |
| Trade debts | 44 | €887 | €24 | -€864 | -97.3% |
| Suppliers | 440/4 | €887 | €24 | -€864 | -97.3% |
| Other amounts payable | 47/48 | €123,000 | €127,500 | +€4,500 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,168 | €28,168 | = | 0.0% |
| Other operating charges | 640/8 | €6,794 | €7,008 | +€214 | +3.1% |
| Gross operating margin | 9900 | €47,441 | €47,551 | +€110 | +0.2% |
| Operating profit (loss) | 9901 | €12,479 | €12,375 | -€104 | -0.8% |
| Financial charges | 65/66B | €7,412 | €7,036 | -€376 | -5.1% |
| Recurring financial charges | 65 | €7,412 | €7,036 | -€376 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €5,067 | €5,338 | +€271 | +5.4% |
| Profit (loss) for the period | 9904 | €5,067 | €5,338 | +€271 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,067 | €5,338 | +€271 | +5.4% |
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 4 October 2026 via checked.be.