NESTAS: 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.
NESTAS
Largest movements
- Receivables within one year -€4,981
down €4,981 (-42.4%), from €11,749 to €6,768
- Cash +€1,363
up €1,363 (+19.9%), from €6,834 to €8,197
mainly Tax, wage and social debts (+€7,304) and Receivables within one year (+€4,981)
- Deferred charges and accrued income +€469
up €469 (+57.4%), from €817 to €1,286
- Other debts -€7,379
down €7,379 (-33.8%), from €21,809 to €14,430
- Tax, wage and social debts +€7,304
up €7,304 (+138.9%), from €5,259 to €12,563
of which Taxes: +€3,781
- Trade debts -€4,541
down €4,541 (-24.9%), from €18,251 to €13,710
- Short-term financial debts +€1,155
new in 2024: €1,155
- Other operating charges -€9,002
down €9,002 (-82.9%), from €10,857 to €1,855
- Gross operating margin -€8,807
down €8,807 (-49.4%), from €17,821 to €9,014
- Financial income -€1,949
down €1,949 (-99.7%), from €1,954 to €5
- Staff costs +€1,850
up €1,850 (+45.7%), from €4,044 to €5,894
- Taxes -€1,535
down €1,535 (-96.6%), from €1,589 to €54
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,902 | €32,644 | -€3,258 | -9.1% |
| Fixed assets | 21/28 | €5,689 | €5,545 | -€144 | -2.5% |
| Tangible fixed assets | 22/27 | €214 | €70 | -€144 | -67.3% |
| Plant, machinery and equipment | 23 | €87 | €32 | -€55 | -63.2% |
| Furniture and vehicles | 24 | €127 | €38 | -€89 | -70.1% |
| Financial fixed assets | 28 | €5,475 | €5,475 | = | 0.0% |
| Current assets | 29/58 | €30,213 | €27,099 | -€3,114 | -10.3% |
| Stocks and contracts in progress | 3 | €10,813 | €10,848 | +€35 | +0.3% |
| Stocks | 30/36 | €10,813 | €10,848 | +€35 | +0.3% |
| Amounts receivable within one year | 40/41 | €11,749 | €6,768 | -€4,981 | -42.4% |
| Trade receivables | 40 | €11,749 | €6,768 | -€4,981 | -42.4% |
| Cash at bank and in hand | 54/58 | €6,834 | €8,197 | +€1,363 | +19.9% |
| Deferred charges and accrued income | 490/1 | €817 | €1,286 | +€469 | +57.4% |
| Total equity and liabilities | 10/49 | €35,902 | €32,644 | -€3,258 | -9.1% |
| Equity | 10/15 | -€9,417 | -€9,214 | +€203 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,934 | €5,934 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,074 | €4,074 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,951 | -€33,748 | +€203 | +0.6% |
| Amounts payable | 17/49 | €45,319 | €41,858 | -€3,461 | -7.6% |
| Amounts payable within one year | 42/48 | €45,319 | €41,858 | -€3,461 | -7.6% |
| Financial debts | 43 | - | €1,155 | +€1,155 | |
| Credit institutions | 430/8 | - | €1,155 | +€1,155 | |
| Trade debts | 44 | €18,251 | €13,710 | -€4,541 | -24.9% |
| Suppliers | 440/4 | €18,251 | €13,710 | -€4,541 | -24.9% |
| Taxes, remuneration and social security | 45 | €5,259 | €12,563 | +€7,304 | +138.9% |
| Taxes | 450/3 | €5,249 | €9,030 | +€3,781 | +72.0% |
| Remuneration and social security | 454/9 | €10 | €3,533 | +€3,523 | +35230.0% |
| Other amounts payable | 47/48 | €21,809 | €14,430 | -€7,379 | -33.8% |
| Remuneration, social security and pensions | 62 | €4,044 | €5,894 | +€1,850 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588 | €144 | -€1,444 | -90.9% |
| Other operating charges | 640/8 | €10,857 | €1,855 | -€9,002 | -82.9% |
| Gross operating margin | 9900 | €17,821 | €9,014 | -€8,807 | -49.4% |
| Operating profit (loss) | 9901 | €1,332 | €1,121 | -€211 | -15.8% |
| Financial income | 75/76B | €1,954 | €5 | -€1,949 | -99.7% |
| Recurring financial income | 75 | €1,954 | €5 | -€1,949 | -99.7% |
| Financial charges | 65/66B | €1,342 | €869 | -€473 | -35.2% |
| Recurring financial charges | 65 | €1,342 | €869 | -€473 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €1,944 | €257 | -€1,687 | -86.8% |
| Income taxes | 67/77 | €1,589 | €54 | -€1,535 | -96.6% |
| Profit (loss) for the period | 9904 | €355 | €203 | -€152 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €355 | €203 | -€152 | -42.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.