NEST architecten: 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 architecten
Largest movements
- Receivables within one year +€50,743
up €50,743 (+35.3%), from €143,870 to €194,613
of which Trade receivables: +€50,990
- Cash -€23,798
down €23,798 (-17.5%), from €136,326 to €112,528
mainly Receivables within one year (-€50,743) and Investment in fixed assets (net) (-€11,106)
- Tangible fixed assets +€7,430
up €7,430 (+233%), from €3,188 to €10,617
of which Furniture and vehicles: +€5,706
- Trade debts +€22,849
up €22,849 (+9.5%), from €241,750 to €264,599
- Profit (loss) carried forward +€10,593
up €10,593 (+35.0%), from €30,257 to €40,851
- Depreciation +€2,614
up €2,614 (+246%), from €1,062 to €3,676
- Gross operating margin +€1,091
up €1,091 (+5.7%), from €19,020 to €20,111
- Taxes +€646
up €646 (+14.2%), from €4,538 to €5,184
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 | €283,384 | €317,759 | +€34,375 | +12.1% |
| Fixed assets | 21/28 | €3,188 | €10,617 | +€7,430 | +233% |
| Tangible fixed assets | 22/27 | €3,188 | €10,617 | +€7,430 | +233% |
| Plant, machinery and equipment | 23 | - | €1,724 | +€1,724 | |
| Furniture and vehicles | 24 | €3,188 | €8,894 | +€5,706 | +179% |
| Current assets | 29/58 | €280,197 | €307,142 | +€26,945 | +9.6% |
| Amounts receivable within one year | 40/41 | €143,870 | €194,613 | +€50,743 | +35.3% |
| Trade receivables | 40 | €143,379 | €194,369 | +€50,990 | +35.6% |
| Other amounts receivable | 41 | €491 | €244 | -€247 | -50.3% |
| Cash at bank and in hand | 54/58 | €136,326 | €112,528 | -€23,798 | -17.5% |
| Total equity and liabilities | 10/49 | €283,384 | €317,759 | +€34,375 | +12.1% |
| Equity | 10/15 | €33,257 | €43,851 | +€10,593 | +31.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,257 | €40,851 | +€10,593 | +35.0% |
| Amounts payable | 17/49 | €250,127 | €273,909 | +€23,781 | +9.5% |
| Amounts payable within one year | 42/48 | €250,127 | €273,909 | +€23,781 | +9.5% |
| Trade debts | 44 | €241,750 | €264,599 | +€22,849 | +9.5% |
| Suppliers | 440/4 | €241,750 | €264,599 | +€22,849 | +9.5% |
| Taxes, remuneration and social security | 45 | €8,378 | €9,309 | +€932 | +11.1% |
| Taxes | 450/3 | €8,378 | €9,309 | +€932 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,062 | €3,676 | +€2,614 | +246% |
| Other operating charges | 640/8 | €384 | €528 | +€143 | +37.3% |
| Gross operating margin | 9900 | €19,020 | €20,111 | +€1,091 | +5.7% |
| Operating profit (loss) | 9901 | €17,573 | €15,907 | -€1,666 | -9.5% |
| Financial charges | 65/66B | €128 | €129 | +€1 | +0.9% |
| Recurring financial charges | 65 | €128 | €129 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €17,445 | €15,778 | -€1,667 | -9.6% |
| Income taxes | 67/77 | €4,538 | €5,184 | +€646 | +14.2% |
| Profit (loss) for the period | 9904 | €12,907 | €10,593 | -€2,313 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,907 | €10,593 | -€2,313 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.