NESSI TECH: 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.
NESSI TECH
Largest movements
- Cash -€196,819
down €196,819 (-52.2%), from €376,997 to €180,177
mainly Other debts (-€200,000) and Current investments (-€23,415)
- Current investments +€23,415
up €23,415 (+33.3%), from €70,244 to €93,659
- Other debts -€200,000
no longer reported in 2025 (was €200,000)
- Tax, wage and social debts -€20,560
down €20,560 (-21.7%), from €94,906 to €74,347
of which Remuneration and social security: -€16,681
- Trade debts +€18,829
up €18,829 (+16.8%), from €112,069 to €130,898
- Profit (loss) carried forward +€18,101
up €18,101 (+8.1%), from €222,151 to €240,251
- Gross operating margin -€158,703
down €158,703 (-20.3%), from €782,551 to €623,848
- Staff costs -€35,013
down €35,013 (-5.6%), from €629,950 to €594,937
- Taxes -€33,443
down €33,443 (-76.2%), from €43,878 to €10,434
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.
Derived cash bridge
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 | €697,766 | €514,416 | -€183,350 | -26.3% |
| Fixed assets | 21/28 | €2,585 | €1,724 | -€861 | -33.3% |
| Tangible fixed assets | 22/27 | €2,585 | €1,724 | -€861 | -33.3% |
| Plant, machinery and equipment | 23 | €2,585 | €1,724 | -€861 | -33.3% |
| Current assets | 29/58 | €695,181 | €512,692 | -€182,489 | -26.3% |
| Amounts receivable within one year | 40/41 | €244,171 | €237,261 | -€6,911 | -2.8% |
| Trade receivables | 40 | €188,507 | €176,775 | -€11,732 | -6.2% |
| Other amounts receivable | 41 | €55,665 | €60,486 | +€4,822 | +8.7% |
| Current investments | 50/53 | €70,244 | €93,659 | +€23,415 | +33.3% |
| Cash at bank and in hand | 54/58 | €376,997 | €180,177 | -€196,819 | -52.2% |
| Deferred charges and accrued income | 490/1 | €3,769 | €1,596 | -€2,173 | -57.7% |
| Total equity and liabilities | 10/49 | €697,766 | €514,416 | -€183,350 | -26.3% |
| Equity | 10/15 | €290,791 | €308,891 | +€18,101 | +6.2% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Capital | 10 | €62,400 | €62,400 | = | 0.0% |
| Issued capital | 100 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €6,240 | €6,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,240 | €6,240 | = | 0.0% |
| Legal reserve | 130 | €6,240 | €6,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,151 | €240,251 | +€18,101 | +8.1% |
| Amounts payable | 17/49 | €406,975 | €205,525 | -€201,451 | -49.5% |
| Amounts payable within one year | 42/48 | €406,975 | €205,244 | -€201,731 | -49.6% |
| Trade debts | 44 | €112,069 | €130,898 | +€18,829 | +16.8% |
| Suppliers | 440/4 | €112,069 | €130,898 | +€18,829 | +16.8% |
| Taxes, remuneration and social security | 45 | €94,906 | €74,347 | -€20,560 | -21.7% |
| Taxes | 450/3 | €21,440 | €17,561 | -€3,879 | -18.1% |
| Remuneration and social security | 454/9 | €73,466 | €56,785 | -€16,681 | -22.7% |
| Other amounts payable | 47/48 | €200,000 | - | -€200,000 | |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Remuneration, social security and pensions | 62 | €629,950 | €594,937 | -€35,013 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €2,357 | +€1,041 | +79.2% |
| Other operating charges | 640/8 | €309 | €298 | -€10 | -3.4% |
| Gross operating margin | 9900 | €782,551 | €623,848 | -€158,703 | -20.3% |
| Operating profit (loss) | 9901 | €150,977 | €26,255 | -€124,722 | -82.6% |
| Financial income | 75/76B | €3,835 | €3,228 | -€607 | -15.8% |
| Recurring financial income | 75 | €3,835 | €3,228 | -€607 | -15.8% |
| Financial charges | 65/66B | €1,257 | €948 | -€309 | -24.6% |
| Recurring financial charges | 65 | €1,257 | €948 | -€309 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €153,555 | €28,535 | -€125,020 | -81.4% |
| Income taxes | 67/77 | €43,878 | €10,434 | -€33,443 | -76.2% |
| Profit (loss) for the period | 9904 | €109,677 | €18,101 | -€91,577 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,677 | €18,101 | -€91,577 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.