Nest Bouwteam: 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 Bouwteam
Largest movements
- Tangible fixed assets -€79,110
down €79,110 (-21.8%), from €362,080 to €282,970
- Cash +€40,496
up €40,496 (+2,378%), from €1,703 to €42,199
mainly Investment in fixed assets (net) (+€67,550) and Depreciation (+€11,560)
- Profit (loss) carried forward -€37,807
down €37,807 (-57.8%), from -€65,426 to -€103,234
- Other operating charges +€20,331
up €20,331 (+2,318%), from €877 to €21,208
- Depreciation -€3,375
down €3,375 (-22.6%), from €14,936 to €11,560
- Gross operating margin -€1,082
down €1,082 (-41.3%), from -€2,617 to -€3,699
- Financial charges +€225
up €225 (+20.2%), from €1,114 to €1,340
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,283 | €363,645 | -€36,639 | -9.2% |
| Fixed assets | 21/28 | €362,080 | €282,970 | -€79,110 | -21.8% |
| Tangible fixed assets | 22/27 | €362,080 | €282,970 | -€79,110 | -21.8% |
| Land and buildings | 22 | €362,080 | €282,970 | -€79,110 | -21.8% |
| Current assets | 29/58 | €38,203 | €80,675 | +€42,472 | +111% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Contracts in progress | 37 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,500 | €13,475 | +€1,975 | +17.2% |
| Trade receivables | 40 | €11,500 | €11,500 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €1,975 | +€1,975 | |
| Cash at bank and in hand | 54/58 | €1,703 | €42,199 | +€40,496 | +2,378% |
| Total equity and liabilities | 10/49 | €400,283 | €363,645 | -€36,639 | -9.2% |
| Equity | 10/15 | -€45,426 | -€83,234 | -€37,807 | -83.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,426 | -€103,234 | -€37,807 | -57.8% |
| Amounts payable | 17/49 | €445,710 | €446,878 | +€1,169 | +0.3% |
| Amounts payable after more than one year | 17 | €340,000 | €340,000 | = | 0.0% |
| Other amounts payable | 178/9 | €340,000 | €340,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,710 | €106,878 | +€1,169 | +1.1% |
| Trade debts | 44 | €139 | €620 | +€480 | +345% |
| Suppliers | 440/4 | €139 | €620 | +€480 | +345% |
| Other amounts payable | 47/48 | €105,570 | €106,259 | +€688 | +0.7% |
| Non-recurring operating income | 76A | - | €1,272 | +€1,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,936 | €11,560 | -€3,375 | -22.6% |
| Other operating charges | 640/8 | €877 | €21,208 | +€20,331 | +2,318% |
| Gross operating margin | 9900 | -€2,617 | -€3,699 | -€1,082 | -41.3% |
| Operating profit (loss) | 9901 | -€18,430 | -€36,468 | -€18,037 | -97.9% |
| Financial charges | 65/66B | €1,114 | €1,340 | +€225 | +20.2% |
| Recurring financial charges | 65 | €1,114 | €1,340 | +€225 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,545 | -€37,807 | -€18,263 | -93.4% |
| Profit (loss) for the period | 9904 | -€19,545 | -€37,807 | -€18,263 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,545 | -€37,807 | -€18,263 | -93.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.