NESSI HOLDING: 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.
NESSI HOLDING
Largest movements
- Financial fixed assets -€341,763
down €341,763 (-19.0%), from €1.8m to €1.5m
- Receivables within one year -€151,955
no longer reported in 2025 (was €151,955)
- Debts after one year -€1.9m
no longer reported in 2025 (was €1.9m)
- Other debts +€1.4m
new in 2025: €1.4m
- Financial income +€396,101
up €396,101 (+4833.8%), from €8,194 to €404,295
- Financial charges +€319,314
up €319,314 (+352.0%), from €90,713 to €410,027
of which Non-recurring financial charges: +€341,763
- Other operating charges -€332
down €332 (-5.9%), from €5,602 to €5,270
- Gross operating margin -€98
down €98 (-20.0%), from €488 to €391
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 | €1,976,202 | €1,476,713 | -€499,489 | -25.3% |
| Fixed assets | 21/28 | €1,798,805 | €1,457,042 | -€341,763 | -19.0% |
| Financial fixed assets | 28 | €1,798,805 | €1,457,042 | -€341,763 | -19.0% |
| Current assets | 29/58 | €177,397 | €19,671 | -€157,726 | -88.9% |
| Amounts receivable within one year | 40/41 | €151,955 | - | -€151,955 | |
| Other amounts receivable | 41 | €151,955 | - | -€151,955 | |
| Cash at bank and in hand | 54/58 | €25,442 | €19,671 | -€5,771 | -22.7% |
| Total equity and liabilities | 10/49 | €1,976,202 | €1,476,713 | -€499,489 | -25.3% |
| Equity | 10/15 | €70,170 | €59,558 | -€10,612 | -15.1% |
| Contributions | 10/11 | €70,800 | €70,800 | = | 0.0% |
| Capital | 10 | €70,800 | €70,800 | = | 0.0% |
| Issued capital | 100 | €70,800 | €70,800 | = | 0.0% |
| Reserves | 13 | €7,080 | €7,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,080 | €7,080 | = | 0.0% |
| Legal reserve | 130 | €7,080 | €7,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,710 | -€18,322 | -€10,612 | -137.6% |
| Amounts payable | 17/49 | €1,906,032 | €1,417,155 | -€488,877 | -25.6% |
| Amounts payable after more than one year | 17 | €1,904,066 | - | -€1.9m | |
| Financial debts | 170/4 | €1,904,066 | - | -€1.9m | |
| Amounts payable within one year | 42/48 | €1,966 | €1,417,155 | +€1.4m | +71974.0% |
| Trade debts | 44 | €1,966 | - | -€1,966 | |
| Suppliers | 440/4 | €1,966 | - | -€1,966 | |
| Other amounts payable | 47/48 | - | €1,417,155 | +€1.4m | |
| Other operating charges | 640/8 | €5,602 | €5,270 | -€332 | -5.9% |
| Gross operating margin | 9900 | €488 | €391 | -€98 | -20.0% |
| Operating profit (loss) | 9901 | -€5,114 | -€4,880 | +€234 | +4.6% |
| Financial income | 75/76B | €8,194 | €404,295 | +€396,101 | +4833.8% |
| Recurring financial income | 75 | €8,194 | €404,295 | +€396,101 | +4833.8% |
| Financial charges | 65/66B | €90,713 | €410,027 | +€319,314 | +352.0% |
| Recurring financial charges | 65 | €90,713 | €68,264 | -€22,449 | -24.7% |
| Non-recurring financial charges | 66B | - | €341,763 | +€341,763 | |
| Profit (loss) for the period before taxes | 9903 | -€87,633 | -€10,612 | +€77,021 | +87.9% |
| Profit (loss) for the period | 9904 | -€87,633 | -€10,612 | +€77,021 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,633 | -€10,612 | +€77,021 | +87.9% |
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 9 October 2026 via checked.be.