NESTIG: 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.
NESTIG
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€35,935
down €35,935 (-61.9%), from €58,067 to €22,132
mainly Current investments (-€40,000) and Tax, wage and social debts (-€4,152)
- Reserves +€7,127
up €7,127 (+15.3%), from €46,535 to €53,662
- Tax, wage and social debts -€4,152
down €4,152 (-59.3%), from €6,996 to €2,845
- Trade debts +€671
up €671 (+107.9%), from €622 to €1,293
- Gross operating margin -€9,172
down €9,172 (-44.5%), from €20,614 to €11,442
- Taxes -€2,504
down €2,504 (-46.3%), from €5,412 to €2,908
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 | €60,317 | €63,937 | +€3,620 | +6.0% |
| Current assets | 29/58 | €60,317 | €63,937 | +€3,620 | +6.0% |
| Amounts receivable within one year | 40/41 | €2,250 | €1,805 | -€445 | -19.8% |
| Trade receivables | 40 | €2,250 | €0 | -€2,250 | -100.0% |
| Other amounts receivable | 41 | - | €1,805 | +€1,805 | |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €58,067 | €22,132 | -€35,935 | -61.9% |
| Total equity and liabilities | 10/49 | €60,317 | €63,937 | +€3,620 | +6.0% |
| Equity | 10/15 | €51,535 | €58,662 | +€7,127 | +13.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,535 | €53,662 | +€7,127 | +15.3% |
| Distributable reserves | 133 | €46,535 | €53,662 | +€7,127 | +15.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,782 | €5,275 | -€3,507 | -39.9% |
| Amounts payable within one year | 42/48 | €8,782 | €5,275 | -€3,507 | -39.9% |
| Trade debts | 44 | €622 | €1,293 | +€671 | +107.9% |
| Suppliers | 440/4 | €622 | €1,293 | +€671 | +107.9% |
| Taxes, remuneration and social security | 45 | €6,996 | €2,845 | -€4,152 | -59.3% |
| Taxes | 450/3 | €6,996 | €2,845 | -€4,152 | -59.3% |
| Other amounts payable | 47/48 | €1,164 | €1,138 | -€26 | -2.2% |
| Other operating charges | 640/8 | €499 | €524 | +€24 | +4.9% |
| Gross operating margin | 9900 | €20,614 | €11,442 | -€9,172 | -44.5% |
| Operating profit (loss) | 9901 | €20,115 | €10,919 | -€9,196 | -45.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €51 | +€4 | +8.8% |
| Recurring financial charges | 65 | €47 | €51 | +€4 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €20,068 | €10,867 | -€9,200 | -45.8% |
| Income taxes | 67/77 | €5,412 | €2,908 | -€2,504 | -46.3% |
| Profit (loss) for the period | 9904 | €14,655 | €7,960 | -€6,696 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,655 | €7,960 | -€6,696 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.