NESTOYA: 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.
NESTOYA
Largest movements
- Receivables after one year -€156,679
no longer reported in 2026 (was €156,679)
of which Trade receivables: -€156,638
- Receivables within one year +€87,707
new in 2026: €87,707
- Cash +€39,981
up €39,981 (+428%), from €9,338 to €49,319
mainly Receivables after one year (+€156,679) and Other debts (+€48,000)
- Tangible fixed assets -€7,748
down €7,748 (-32.6%), from €23,768 to €16,020
- Profit (loss) carried forward -€68,534
down €68,534 (-103%), from -€66,820 to -€135,354
- Other debts +€48,000
up €48,000 (+27.4%), from €175,434 to €223,434
- Debts after one year -€9,226
down €9,226 (-92.2%), from €10,011 to €785
- Trade debts -€7,684
down €7,684 (-86.9%), from €8,840 to €1,156
- Gross operating margin -€89,843
down €89,843 (-61.8%), from €145,459 to €55,616
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 | €189,784 | €153,046 | -€36,738 | -19.4% |
| Fixed assets | 21/28 | €23,768 | €16,020 | -€7,748 | -32.6% |
| Tangible fixed assets | 22/27 | €23,768 | €16,020 | -€7,748 | -32.6% |
| Furniture and vehicles | 24 | €23,768 | €16,020 | -€7,748 | -32.6% |
| Current assets | 29/58 | €166,016 | €137,026 | -€28,990 | -17.5% |
| Amounts receivable after more than one year | 29 | €156,679 | - | -€156,679 | |
| Trade receivables | 290 | €156,638 | - | -€156,638 | |
| Other amounts receivable | 291 | €40 | - | -€40 | |
| Amounts receivable within one year | 40/41 | - | €87,707 | +€87,707 | |
| Trade receivables | 40 | - | €87,707 | +€87,707 | |
| Cash at bank and in hand | 54/58 | €9,338 | €49,319 | +€39,981 | +428% |
| Total equity and liabilities | 10/49 | €189,784 | €153,046 | -€36,738 | -19.4% |
| Equity | 10/15 | -€41,820 | -€110,354 | -€68,534 | -164% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,820 | -€135,354 | -€68,534 | -103% |
| Amounts payable | 17/49 | €231,604 | €263,400 | +€31,796 | +13.7% |
| Amounts payable after more than one year | 17 | €10,011 | €785 | -€9,226 | -92.2% |
| Financial debts | 170/4 | €10,011 | €785 | -€9,226 | -92.2% |
| Amounts payable within one year | 42/48 | €221,592 | €262,615 | +€41,023 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €8,882 | €9,226 | +€344 | +3.9% |
| Trade debts | 44 | €8,840 | €1,156 | -€7,684 | -86.9% |
| Suppliers | 440/4 | €8,840 | €1,156 | -€7,684 | -86.9% |
| Taxes, remuneration and social security | 45 | €28,436 | €28,799 | +€363 | +1.3% |
| Taxes | 450/3 | €11,799 | €16,079 | +€4,280 | +36.3% |
| Remuneration and social security | 454/9 | €16,638 | €12,720 | -€3,918 | -23.5% |
| Other amounts payable | 47/48 | €175,434 | €223,434 | +€48,000 | +27.4% |
| Remuneration, social security and pensions | 62 | €116,064 | €115,103 | -€961 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,079 | €7,748 | -€331 | -4.1% |
| Other operating charges | 640/8 | €618 | €400 | -€218 | -35.3% |
| Gross operating margin | 9900 | €145,459 | €55,616 | -€89,843 | -61.8% |
| Operating profit (loss) | 9901 | €20,698 | -€67,635 | -€88,333 | |
| Financial charges | 65/66B | €1,191 | €899 | -€292 | -24.5% |
| Recurring financial charges | 65 | €1,191 | €899 | -€292 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €19,507 | -€68,534 | -€88,041 | |
| Income taxes | 67/77 | €131 | - | -€131 | |
| Profit (loss) for the period | 9904 | €19,376 | -€68,534 | -€87,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,376 | -€68,534 | -€87,910 |
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 31 October 2026 via checked.be.