NESTIA: 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.
NESTIA
Largest movements
- Current investments +€12,994
new in 2025: €12,994
- Tangible fixed assets -€9,413
down €9,413 (-4.6%), from €205,524 to €196,111
- Cash -€4,521
no longer reported in 2025 (was €4,521)
mainly Debts after one year (-€14,339) and Current investments (-€12,994)
- Debts after one year -€14,339
down €14,339 (-10.8%), from €132,191 to €117,852
- Profit (loss) carried forward +€9,350
up €9,350, from -€8,777 to €573
- Trade debts +€2,710
up €2,710 (+628.6%), from €431 to €3,141
- Gross operating margin -€3,049
down €3,049 (-12.0%), from €25,424 to €22,375
- Financial charges -€608
down €608 (-22.6%), from €2,695 to €2,087
- Other operating charges -€345
down €345 (-21.2%), from €1,626 to €1,281
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.
Cash bridge derived
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 | €210,634 | €209,105 | -€1,530 | -0.7% |
| Fixed assets | 21/28 | €205,524 | €196,111 | -€9,413 | -4.6% |
| Tangible fixed assets | 22/27 | €205,524 | €196,111 | -€9,413 | -4.6% |
| Land and buildings | 22 | €158,591 | €153,896 | -€4,694 | -3.0% |
| Plant, machinery and equipment | 23 | €44,022 | €39,990 | -€4,031 | -9.2% |
| Furniture and vehicles | 24 | €1,043 | €763 | -€280 | -26.8% |
| Other tangible fixed assets | 26 | €1,868 | €1,461 | -€408 | -21.8% |
| Current assets | 29/58 | €5,111 | €12,994 | +€7,883 | +154.3% |
| Amounts receivable within one year | 40/41 | €490 | - | -€490 | |
| Trade receivables | 40 | €490 | - | -€490 | |
| Current investments | 50/53 | - | €12,994 | +€12,994 | |
| Cash at bank and in hand | 54/58 | €4,521 | - | -€4,521 | |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €210,634 | €209,105 | -€1,530 | -0.7% |
| Equity | 10/15 | -€2,577 | €6,773 | +€9,350 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,777 | €573 | +€9,350 | |
| Amounts payable | 17/49 | €213,212 | €202,332 | -€10,880 | -5.1% |
| Amounts payable after more than one year | 17 | €132,191 | €117,852 | -€14,339 | -10.8% |
| Financial debts | 170/4 | €132,191 | €117,852 | -€14,339 | -10.8% |
| Amounts payable within one year | 42/48 | €80,459 | €84,480 | +€4,021 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €14,552 | €14,764 | +€212 | +1.5% |
| Trade debts | 44 | €431 | €3,141 | +€2,710 | +628.6% |
| Suppliers | 440/4 | €431 | €3,141 | +€2,710 | +628.6% |
| Advances received on contracts in progress | 46 | - | €855 | +€855 | |
| Taxes, remuneration and social security | 45 | - | €243 | +€243 | |
| Taxes | 450/3 | - | €243 | +€243 | |
| Other amounts payable | 47/48 | €65,477 | €65,477 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €561 | - | -€561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,220 | €9,413 | +€193 | +2.1% |
| Other operating charges | 640/8 | €1,626 | €1,281 | -€345 | -21.2% |
| Gross operating margin | 9900 | €25,424 | €22,375 | -€3,049 | -12.0% |
| Operating profit (loss) | 9901 | €14,577 | €11,681 | -€2,896 | -19.9% |
| Financial charges | 65/66B | €2,695 | €2,087 | -€608 | -22.6% |
| Recurring financial charges | 65 | €2,695 | €2,087 | -€608 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €11,882 | €9,593 | -€2,288 | -19.3% |
| Income taxes | 67/77 | - | €243 | +€243 | |
| Profit (loss) for the period | 9904 | €11,882 | €9,350 | -€2,532 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,882 | €9,350 | -€2,532 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.