NESSIF: 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.
NESSIF
Largest movements
- Receivables within one year +€9,426
up €9,426 (+5.5%), from €171,376 to €180,802
- Profit (loss) carried forward +€8,354
up €8,354, from -€7,985 to €369
- Gross operating margin +€12,548
up €12,548 (+98.7%), from -€12,717 to -€169
- Financial income -€3,125
down €3,125 (-24.9%), from €12,550 to €9,425
- Other operating charges -€1,364
down €1,364 (-67.8%), from €2,011 to €647
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 | €171,484 | €180,929 | +€9,445 | +5.5% |
| Current assets | 29/58 | €171,484 | €180,929 | +€9,445 | +5.5% |
| Amounts receivable within one year | 40/41 | €171,376 | €180,802 | +€9,426 | +5.5% |
| Other amounts receivable | 41 | €171,376 | €180,802 | +€9,426 | +5.5% |
| Cash at bank and in hand | 54/58 | €108 | €127 | +€19 | +17.6% |
| Total equity and liabilities | 10/49 | €171,484 | €180,929 | +€9,445 | +5.5% |
| Equity | 10/15 | €4,719 | €13,073 | +€8,354 | +177.0% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Capital | 10 | €12,395 | €12,395 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €309 | €309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €309 | €309 | = | 0.0% |
| Legal reserve | 130 | €309 | €309 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,985 | €369 | +€8,354 | |
| Amounts payable | 17/49 | €166,765 | €167,856 | +€1,091 | +0.7% |
| Amounts payable within one year | 42/48 | €166,765 | €167,856 | +€1,091 | +0.7% |
| Other amounts payable | 47/48 | €166,765 | €167,856 | +€1,091 | +0.7% |
| Other operating charges | 640/8 | €2,011 | €647 | -€1,364 | -67.8% |
| Gross operating margin | 9900 | -€12,717 | -€169 | +€12,548 | +98.7% |
| Operating profit (loss) | 9901 | -€14,728 | -€816 | +€13,912 | +94.5% |
| Financial income | 75/76B | €12,550 | €9,425 | -€3,125 | -24.9% |
| Recurring financial income | 75 | €12,550 | €9,425 | -€3,125 | -24.9% |
| Financial charges | 65/66B | €255 | €255 | = | 0.0% |
| Recurring financial charges | 65 | €255 | €255 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,433 | €8,354 | +€10,787 | |
| Profit (loss) for the period | 9904 | -€2,433 | €8,354 | +€10,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,433 | €8,354 | +€10,787 |
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 28 September 2026 via checked.be.