Nest 24: 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.
Nest 24
Largest movements
- Cash +€33,823
up €33,823 (+96.8%), from €34,943 to €68,766
mainly Net result for the year (+€28,256) and Tax, wage and social debts (+€9,330)
- Receivables within one year +€2,758
up €2,758 (+37.0%), from €7,454 to €10,212
- Reserves +€28,256
up €28,256 (+108%), from €26,086 to €54,342
- Tax, wage and social debts +€9,330
up €9,330 (+85.6%), from €10,901 to €20,231
- Gross operating margin +€2,973
up €2,973 (+9.0%), from €33,067 to €36,040
- Taxes +€736
up €736 (+10.7%), from €6,890 to €7,626
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 | €42,397 | €79,709 | +€37,312 | +88.0% |
| Fixed assets | 21/28 | - | €730 | +€730 | |
| Tangible fixed assets | 22/27 | - | €730 | +€730 | |
| Furniture and vehicles | 24 | - | €730 | +€730 | |
| Current assets | 29/58 | €42,397 | €78,979 | +€36,582 | +86.3% |
| Amounts receivable within one year | 40/41 | €7,454 | €10,212 | +€2,758 | +37.0% |
| Trade receivables | 40 | €7,454 | €10,212 | +€2,758 | +37.0% |
| Cash at bank and in hand | 54/58 | €34,943 | €68,766 | +€33,823 | +96.8% |
| Total equity and liabilities | 10/49 | €42,397 | €79,709 | +€37,312 | +88.0% |
| Equity | 10/15 | €31,086 | €59,342 | +€28,256 | +90.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,086 | €54,342 | +€28,256 | +108% |
| Distributable reserves | 133 | €26,086 | €54,342 | +€28,256 | +108% |
| Amounts payable | 17/49 | €11,311 | €20,367 | +€9,056 | +80.1% |
| Amounts payable within one year | 42/48 | €11,311 | €20,367 | +€9,056 | +80.1% |
| Trade debts | 44 | €410 | €136 | -€274 | -66.8% |
| Suppliers | 440/4 | €410 | €136 | -€274 | -66.8% |
| Taxes, remuneration and social security | 45 | €10,901 | €20,231 | +€9,330 | +85.6% |
| Taxes | 450/3 | €10,901 | €20,231 | +€9,330 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €83 | +€83 | |
| Gross operating margin | 9900 | €33,067 | €36,040 | +€2,973 | +9.0% |
| Operating profit (loss) | 9901 | €33,067 | €35,957 | +€2,890 | +8.7% |
| Financial charges | 65/66B | €91 | €75 | -€16 | -17.6% |
| Recurring financial charges | 65 | €91 | €75 | -€16 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €32,976 | €35,882 | +€2,906 | +8.8% |
| Income taxes | 67/77 | €6,890 | €7,626 | +€736 | +10.7% |
| Profit (loss) for the period | 9904 | €26,086 | €28,256 | +€2,170 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,086 | €28,256 | +€2,170 | +8.3% |
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 19 October 2026 via checked.be.