NETWORK PROCES CONTROL: 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.
NETWORK PROCES CONTROL
Largest movements
- Tangible fixed assets -€13,066
down €13,066 (-17.3%), from €75,449 to €62,383
of which Land and buildings: -€12,231
- Cash -€2,297
down €2,297 (-53.6%), from €4,286 to €1,989
mainly Net result for the year (-€18,881) and Debts after one year (-€16,266)
- Profit (loss) carried forward -€18,881
down €18,881 (-8.4%), from -€223,995 to -€242,875
- Other debts +€18,693
up €18,693 (+8.5%), from €220,742 to €239,436
- Debts after one year -€16,266
down €16,266 (-100.0%), from €16,266 to €0
- Gross operating margin -€11,055
down €11,055, from €8,294 to -€2,762
- Financial charges -€608
down €608 (-28.6%), from €2,129 to €1,520
- Staff costs +€462
up €462 (+221.7%), from €208 to €670
- Other operating charges -€148
down €148 (-14.7%), from €1,010 to €862
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 | €109,354 | €93,642 | -€15,712 | -14.4% |
| Fixed assets | 21/28 | €75,449 | €62,383 | -€13,066 | -17.3% |
| Tangible fixed assets | 22/27 | €75,449 | €62,383 | -€13,066 | -17.3% |
| Land and buildings | 22 | €73,388 | €61,156 | -€12,231 | -16.7% |
| Plant, machinery and equipment | 23 | €2,061 | €1,226 | -€835 | -40.5% |
| Current assets | 29/58 | €33,905 | €31,259 | -€2,646 | -7.8% |
| Stocks and contracts in progress | 3 | €16,748 | €16,748 | = | 0.0% |
| Stocks | 30/36 | €16,748 | €16,748 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,785 | €12,436 | -€349 | -2.7% |
| Trade receivables | 40 | €12,000 | €12,061 | +€61 | +0.5% |
| Other amounts receivable | 41 | €785 | €375 | -€410 | -52.2% |
| Current investments | 50/53 | €86 | €86 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,286 | €1,989 | -€2,297 | -53.6% |
| Total equity and liabilities | 10/49 | €109,354 | €93,642 | -€15,712 | -14.4% |
| Equity | 10/15 | -€156,345 | -€175,225 | -€18,881 | -12.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,995 | -€242,875 | -€18,881 | -8.4% |
| Amounts payable | 17/49 | €265,699 | €268,867 | +€3,168 | +1.2% |
| Amounts payable after more than one year | 17 | €16,266 | €0 | -€16,266 | -100.0% |
| Financial debts | 170/4 | €16,266 | €0 | -€16,266 | -100.0% |
| Amounts payable within one year | 42/48 | €249,433 | €268,867 | +€19,434 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €16,267 | €16,266 | -€1 | 0.0% |
| Trade debts | 44 | €12,424 | €13,100 | +€676 | +5.4% |
| Suppliers | 440/4 | €12,424 | €13,100 | +€676 | +5.4% |
| Taxes, remuneration and social security | 45 | - | €65 | +€65 | |
| Taxes | 450/3 | - | €65 | +€65 | |
| Other amounts payable | 47/48 | €220,742 | €239,436 | +€18,693 | +8.5% |
| Remuneration, social security and pensions | 62 | €208 | €670 | +€462 | +221.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,066 | €13,066 | = | 0.0% |
| Other operating charges | 640/8 | €1,010 | €862 | -€148 | -14.7% |
| Gross operating margin | 9900 | €8,294 | -€2,762 | -€11,055 | |
| Operating profit (loss) | 9901 | -€5,991 | -€17,360 | -€11,369 | -189.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,129 | €1,520 | -€608 | -28.6% |
| Recurring financial charges | 65 | €2,129 | €1,520 | -€608 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,120 | -€18,881 | -€10,760 | -132.5% |
| Profit (loss) for the period | 9904 | -€8,120 | -€18,881 | -€10,760 | -132.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,120 | -€18,881 | -€10,760 | -132.5% |
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 30 September 2026 via checked.be.