NETSALE-IT: 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.
NETSALE-IT
Largest movements
- Cash +€40,899
up €40,899 (+36.6%), from €111,694 to €152,593
mainly Receivables within one year (+€24,809) and Net result for the year (+€18,270)
- Receivables within one year -€24,809
down €24,809 (-18.9%), from €131,498 to €106,688
of which Other amounts receivable: -€44,080
- Reserves +€16,770
up €16,770 (+5.8%), from €289,236 to €306,006
- Trade debts -€4,443
down €4,443 (-45.1%), from €9,843 to €5,399
- Financial charges +€51,844
up €51,844 (+3667.7%), from €1,414 to €53,257
- Gross operating margin +€28,593
up €28,593 (+52.6%), from €54,313 to €82,906
- Financial income -€11,295
down €11,295 (-100.0%), from €11,295 to €0
- Taxes -€9,507
down €9,507 (-51.5%), from €18,474 to €8,967
- Other operating charges -€1,255
down €1,255 (-70.0%), from €1,794 to €539
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 | €326,555 | €341,552 | +€14,997 | +4.6% |
| Fixed assets | 21/28 | €6,321 | €5,153 | -€1,168 | -18.5% |
| Tangible fixed assets | 22/27 | €6,321 | €5,153 | -€1,168 | -18.5% |
| Plant, machinery and equipment | 23 | €1,157 | €613 | -€544 | -47.0% |
| Furniture and vehicles | 24 | €5,164 | €4,540 | -€624 | -12.1% |
| Current assets | 29/58 | €320,234 | €336,398 | +€16,164 | +5.0% |
| Stocks and contracts in progress | 3 | €75,233 | €75,266 | +€33 | 0.0% |
| Stocks | 30/36 | €75,233 | €75,266 | +€33 | 0.0% |
| Amounts receivable within one year | 40/41 | €131,498 | €106,688 | -€24,809 | -18.9% |
| Trade receivables | 40 | €46,498 | €65,768 | +€19,271 | +41.4% |
| Other amounts receivable | 41 | €85,000 | €40,920 | -€44,080 | -51.9% |
| Cash at bank and in hand | 54/58 | €111,694 | €152,593 | +€40,899 | +36.6% |
| Deferred charges and accrued income | 490/1 | €1,809 | €1,851 | +€42 | +2.3% |
| Total equity and liabilities | 10/49 | €326,555 | €341,552 | +€14,997 | +4.6% |
| Equity | 10/15 | €301,636 | €318,406 | +€16,770 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €289,236 | €306,006 | +€16,770 | +5.8% |
| Distributable reserves | 133 | €289,236 | €306,006 | +€16,770 | +5.8% |
| Amounts payable | 17/49 | €24,919 | €23,145 | -€1,774 | -7.1% |
| Amounts payable within one year | 42/48 | €24,919 | €23,145 | -€1,774 | -7.1% |
| Financial debts | 43 | €11 | €127 | +€116 | +1054.1% |
| Credit institutions | 430/8 | €11 | €127 | +€116 | +1054.1% |
| Trade debts | 44 | €9,843 | €5,399 | -€4,443 | -45.1% |
| Suppliers | 440/4 | €9,843 | €5,399 | -€4,443 | -45.1% |
| Taxes, remuneration and social security | 45 | €10,684 | €11,686 | +€1,002 | +9.4% |
| Taxes | 450/3 | €8,528 | €11,686 | +€3,158 | +37.0% |
| Remuneration and social security | 454/9 | €2,156 | - | -€2,156 | |
| Other amounts payable | 47/48 | €4,381 | €5,933 | +€1,552 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,123 | €1,872 | +€749 | +66.7% |
| Other operating charges | 640/8 | €1,794 | €539 | -€1,255 | -70.0% |
| Gross operating margin | 9900 | €54,313 | €82,906 | +€28,593 | +52.6% |
| Operating profit (loss) | 9901 | €51,395 | €80,494 | +€29,099 | +56.6% |
| Financial income | 75/76B | €11,295 | €0 | -€11,295 | -100.0% |
| Recurring financial income | 75 | €11,295 | €0 | -€11,295 | -100.0% |
| Financial charges | 65/66B | €1,414 | €53,257 | +€51,844 | +3667.7% |
| Recurring financial charges | 65 | €1,414 | €53,257 | +€51,844 | +3667.7% |
| Profit (loss) for the period before taxes | 9903 | €61,277 | €27,237 | -€34,040 | -55.6% |
| Income taxes | 67/77 | €18,474 | €8,967 | -€9,507 | -51.5% |
| Profit (loss) for the period | 9904 | €42,803 | €18,270 | -€24,533 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,803 | €18,270 | -€24,533 | -57.3% |
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 10 October 2026 via checked.be.