NESTER: 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.
NESTER
Largest movements
- Receivables after one year -€31,000
down €31,000 (-11.3%), from €275,000 to €244,000
- Receivables within one year +€23,000
up €23,000 (+190.1%), from €12,100 to €35,100
- Cash -€16,920
down €16,920 (-60.4%), from €27,995 to €11,075
mainly Other debts (-€62,319) and Receivables within one year (-€23,000)
- Deferred charges and accrued income +€12,000
up €12,000 (+48.4%), from €24,805 to €36,805
- Other debts -€62,319
down €62,319 (-27.7%), from €225,038 to €162,719
- Reserves +€53,663
up €53,663 (+58.1%), from €92,384 to €146,047
- Tax, wage and social debts -€6,638
down €6,638 (-32.8%), from €20,211 to €13,573
- Gross operating margin +€25,036
up €25,036 (+63.3%), from €39,528 to €64,564
- Taxes +€7,099
up €7,099 (+48.7%), from €14,563 to €21,662
From the 30-06-2024 result to the 30-06-2025 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.
Cash bridge derived
Derived from the 30-06-2024 and 30-06-2025 balance sheets and the 30-06-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2024 | 30-06-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,815 | €327,426 | -€13,388 | -3.9% |
| Fixed assets | 21/28 | €914 | €446 | -€468 | -51.2% |
| Tangible fixed assets | 22/27 | €914 | €446 | -€468 | -51.2% |
| Furniture and vehicles | 24 | €914 | €446 | -€468 | -51.2% |
| Current assets | 29/58 | €339,900 | €326,980 | -€12,920 | -3.8% |
| Amounts receivable after more than one year | 29 | €275,000 | €244,000 | -€31,000 | -11.3% |
| Other amounts receivable | 291 | €275,000 | €244,000 | -€31,000 | -11.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €35,100 | +€23,000 | +190.1% |
| Trade receivables | 40 | €12,100 | €35,100 | +€23,000 | +190.1% |
| Cash at bank and in hand | 54/58 | €27,995 | €11,075 | -€16,920 | -60.4% |
| Deferred charges and accrued income | 490/1 | €24,805 | €36,805 | +€12,000 | +48.4% |
| Total equity and liabilities | 10/49 | €340,815 | €327,426 | -€13,388 | -3.9% |
| Equity | 10/15 | €94,384 | €148,047 | +€53,663 | +56.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,384 | €146,047 | +€53,663 | +58.1% |
| Distributable reserves | 133 | €92,384 | €146,047 | +€53,663 | +58.1% |
| Amounts payable | 17/49 | €246,431 | €179,379 | -€67,052 | -27.2% |
| Amounts payable within one year | 42/48 | €246,431 | €179,379 | -€67,052 | -27.2% |
| Trade debts | 44 | €1,181 | €3,088 | +€1,906 | +161.4% |
| Suppliers | 440/4 | €1,181 | €3,088 | +€1,906 | +161.4% |
| Taxes, remuneration and social security | 45 | €20,211 | €13,573 | -€6,638 | -32.8% |
| Taxes | 450/3 | €20,211 | €13,573 | -€6,638 | -32.8% |
| Other amounts payable | 47/48 | €225,038 | €162,719 | -€62,319 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €468 | = | 0.0% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Non-recurring operating charges | 66A | €465 | €159 | -€306 | -65.8% |
| Gross operating margin | 9900 | €39,528 | €64,564 | +€25,036 | +63.3% |
| Operating profit (loss) | 9901 | €38,595 | €63,875 | +€25,280 | +65.5% |
| Financial income | 75/76B | €12,000 | €12,000 | -€0 | 0.0% |
| Recurring financial income | 75 | €12,000 | €12,000 | -€0 | 0.0% |
| Financial charges | 65/66B | €835 | €550 | -€286 | -34.2% |
| Recurring financial charges | 65 | €835 | €550 | -€286 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €49,760 | €75,325 | +€25,565 | +51.4% |
| Income taxes | 67/77 | €14,563 | €21,662 | +€7,099 | +48.7% |
| Profit (loss) for the period | 9904 | €35,197 | €53,663 | +€18,466 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,197 | €53,663 | +€18,466 | +52.5% |
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 12 October 2026 via checked.be.