Net-Dev Solutions: 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.
Net-Dev Solutions
Largest movements
- Receivables within one year -€42,398
down €42,398 (-43.0%), from €98,705 to €56,307
of which Trade receivables: -€31,535
- Financial fixed assets +€29,916
new in 2025: €29,916
- Cash -€2,267
no longer reported in 2025 (was €2,267)
mainly Investment in fixed assets (net) (-€29,916) and Tax, wage and social debts (-€14,946)
- Tax, wage and social debts -€14,946
down €14,946 (-70.0%), from €21,340 to €6,394
- Trade debts -€5,762
down €5,762 (-47.5%), from €12,133 to €6,371
- Accrued charges and deferred income +€4,182
up €4,182 (+677%), from €618 to €4,800
- Profit (loss) carried forward +€1,193
up €1,193 (+1.9%), from €64,425 to €65,618
- Financial income -€938
down €938 (-22.3%), from €4,215 to €3,277
- Gross operating margin -€844
down €844 (-35.4%), from €2,385 to €1,541
- Other operating charges +€273
up €273 (+28.1%), from €969 to €1,242
- Depreciation -€190
down €190 (-25.9%), from €733 to €544
- Taxes +€140
up €140 (+10.3%), from €1,362 to €1,502
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.
Derived cash bridge
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 | €101,516 | €86,223 | -€15,293 | -15.1% |
| Fixed assets | 21/28 | €544 | €29,916 | +€29,372 | +5,403% |
| Tangible fixed assets | 22/27 | €544 | - | -€544 | |
| Furniture and vehicles | 24 | €544 | - | -€544 | |
| Financial fixed assets | 28 | - | €29,916 | +€29,916 | |
| Current assets | 29/58 | €100,972 | €56,307 | -€44,666 | -44.2% |
| Amounts receivable within one year | 40/41 | €98,705 | €56,307 | -€42,398 | -43.0% |
| Trade receivables | 40 | €32,514 | €979 | -€31,535 | -97.0% |
| Other amounts receivable | 41 | €66,191 | €55,328 | -€10,864 | -16.4% |
| Cash at bank and in hand | 54/58 | €2,267 | - | -€2,267 | |
| Total equity and liabilities | 10/49 | €101,516 | €86,223 | -€15,293 | -15.1% |
| Equity | 10/15 | €67,425 | €68,618 | +€1,193 | +1.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,425 | €65,618 | +€1,193 | +1.9% |
| Amounts payable | 17/49 | €34,091 | €17,605 | -€16,486 | -48.4% |
| Amounts payable within one year | 42/48 | €33,473 | €12,805 | -€20,669 | -61.7% |
| Financial debts | 43 | - | €40 | +€40 | |
| Credit institutions | 430/8 | - | €40 | +€40 | |
| Trade debts | 44 | €12,133 | €6,371 | -€5,762 | -47.5% |
| Suppliers | 440/4 | €12,133 | €6,371 | -€5,762 | -47.5% |
| Taxes, remuneration and social security | 45 | €21,340 | €6,394 | -€14,946 | -70.0% |
| Taxes | 450/3 | €21,340 | €6,394 | -€14,946 | -70.0% |
| Accrued charges and deferred income | 492/3 | €618 | €4,800 | +€4,182 | +677% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €544 | -€190 | -25.9% |
| Other operating charges | 640/8 | €969 | €1,242 | +€273 | +28.1% |
| Gross operating margin | 9900 | €2,385 | €1,541 | -€844 | -35.4% |
| Operating profit (loss) | 9901 | €682 | -€244 | -€926 | |
| Financial income | 75/76B | €4,215 | €3,277 | -€938 | -22.3% |
| Recurring financial income | 75 | €4,215 | €3,277 | -€938 | -22.3% |
| Financial charges | 65/66B | €228 | €339 | +€111 | +48.6% |
| Recurring financial charges | 65 | €228 | €339 | +€111 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €4,669 | €2,694 | -€1,975 | -42.3% |
| Income taxes | 67/77 | €1,362 | €1,502 | +€140 | +10.3% |
| Profit (loss) for the period | 9904 | €3,308 | €1,193 | -€2,115 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,308 | €1,193 | -€2,115 | -63.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.