NEST ARCHITECTS: 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 ARCHITECTS
Largest movements
- Receivables within one year -€91,767
down €91,767 (-57.2%), from €160,380 to €68,613
- Cash +€31,336
up €31,336 (+52.7%), from €59,446 to €90,782
mainly Receivables within one year (+€91,767) and Net result for the year (+€64,193)
- Deferred charges and accrued income +€10,785
up €10,785 (+1,852%), from €582 to €11,368
- Tangible fixed assets -€7,584
down €7,584 (-40.5%), from €18,706 to €11,121
of which Plant, machinery and equipment: -€5,636
- Profit (loss) carried forward -€35,807
down €35,807 (-69.4%), from €51,582 to €15,776
- Trade debts -€35,409
down €35,409 (-56.1%), from €63,098 to €27,690
- Tax, wage and social debts +€12,921
up €12,921 (+388%), from €3,327 to €16,247
- Turnover -€839,235
no longer reported in 2025 (was €839,235)
- Purchases and services -€770,655
no longer reported in 2025 (was €770,655)
- Gross operating margin +€13,873
up €13,873 (+17.0%), from €81,846 to €95,720
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 | €240,564 | €183,359 | -€57,205 | -23.8% |
| Fixed assets | 21/28 | €20,156 | €12,596 | -€7,559 | -37.5% |
| Tangible fixed assets | 22/27 | €18,706 | €11,121 | -€7,584 | -40.5% |
| Plant, machinery and equipment | 23 | €10,477 | €4,841 | -€5,636 | -53.8% |
| Furniture and vehicles | 24 | €5,031 | €3,514 | -€1,517 | -30.1% |
| Other tangible fixed assets | 26 | €3,198 | €2,766 | -€431 | -13.5% |
| Financial fixed assets | 28 | €1,450 | €1,475 | +€25 | +1.7% |
| Current assets | 29/58 | €220,409 | €170,763 | -€49,646 | -22.5% |
| Amounts receivable within one year | 40/41 | €160,380 | €68,613 | -€91,767 | -57.2% |
| Trade receivables | 40 | €160,380 | €68,613 | -€91,767 | -57.2% |
| Cash at bank and in hand | 54/58 | €59,446 | €90,782 | +€31,336 | +52.7% |
| Deferred charges and accrued income | 490/1 | €582 | €11,368 | +€10,785 | +1,852% |
| Total equity and liabilities | 10/49 | €240,564 | €183,359 | -€57,205 | -23.8% |
| Equity | 10/15 | €60,639 | €24,833 | -€35,807 | -59.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,857 | €2,857 | = | 0.0% |
| Distributable reserves | 133 | €2,857 | €2,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,582 | €15,776 | -€35,807 | -69.4% |
| Amounts payable | 17/49 | €179,925 | €158,526 | -€21,399 | -11.9% |
| Amounts payable within one year | 42/48 | €166,425 | €143,937 | -€22,488 | -13.5% |
| Trade debts | 44 | €63,098 | €27,690 | -€35,409 | -56.1% |
| Suppliers | 440/4 | €63,098 | €27,690 | -€35,409 | -56.1% |
| Taxes, remuneration and social security | 45 | €3,327 | €16,247 | +€12,921 | +388% |
| Taxes | 450/3 | €3,327 | €16,247 | +€12,921 | +388% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,500 | €14,589 | +€1,089 | +8.1% |
| Turnover | 70 | €839,235 | - | -€839,235 | |
| Goods, raw materials, services and sundry goods | 60/61 | €770,655 | - | -€770,655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,774 | €9,826 | -€948 | -8.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €81,846 | €95,720 | +€13,873 | +17.0% |
| Operating profit (loss) | 9901 | €70,685 | €85,494 | +€14,809 | +21.0% |
| Financial income | 75/76B | €17 | €272 | +€256 | +1,541% |
| Recurring financial income | 75 | €17 | €272 | +€256 | +1,541% |
| Financial charges | 65/66B | €677 | €869 | +€192 | +28.4% |
| Recurring financial charges | 65 | €677 | €869 | +€192 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €70,024 | €84,897 | +€14,873 | +21.2% |
| Income taxes | 67/77 | €19,733 | €20,704 | +€971 | +4.9% |
| Profit (loss) for the period | 9904 | €50,292 | €64,193 | +€13,902 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,292 | €64,193 | +€13,902 | +27.6% |
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 26 October 2026 via checked.be.