NEVAË: 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.
NEVAË
Largest movements
- Receivables within one year +€14,428
up €14,428 (+47.6%), from €30,285 to €44,713
of which Other amounts receivable: +€18,204
- Tangible fixed assets +€3,816
up €3,816 (+19.8%), from €19,237 to €23,053
of which Furniture and vehicles: +€7,863
- Cash +€1,350
up €1,350 (+117.9%), from €1,145 to €2,495
mainly Net result for the year (+€12,088) and Depreciation (+€11,188)
- Reserves +€12,088
up €12,088 (+99.4%), from €12,159 to €24,247
- Current portion of long-term debt +€6,881
up €6,881 (+65.3%), from €10,545 to €17,426
- Trade debts +€2,411
up €2,411 (+36.4%), from €6,622 to €9,033
- Tax, wage and social debts -€1,050
down €1,050 (-15.8%), from €6,636 to €5,586
- Debts after one year -€729
down €729 (-4.3%), from €16,831 to €16,102
- Gross operating margin +€7,440
up €7,440 (+29.2%), from €25,485 to €32,925
- Depreciation +€4,963
up €4,963 (+79.7%), from €6,225 to €11,188
- Other operating charges +€2,011
new in 2025: €2,011
- Taxes +€1,191
up €1,191 (+22.4%), from €5,323 to €6,514
- Financial charges -€1,045
down €1,045 (-48.2%), from €2,169 to €1,124
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 | €52,467 | €72,061 | +€19,594 | +37.3% |
| Fixed assets | 21/28 | €21,037 | €24,853 | +€3,816 | +18.1% |
| Tangible fixed assets | 22/27 | €19,237 | €23,053 | +€3,816 | +19.8% |
| Plant, machinery and equipment | 23 | €6,568 | €3,768 | -€2,800 | -42.6% |
| Furniture and vehicles | 24 | €9,759 | €17,622 | +€7,863 | +80.6% |
| Other tangible fixed assets | 26 | €2,910 | €1,663 | -€1,247 | -42.9% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €31,430 | €47,208 | +€15,778 | +50.2% |
| Amounts receivable within one year | 40/41 | €30,285 | €44,713 | +€14,428 | +47.6% |
| Trade receivables | 40 | €12,893 | €9,117 | -€3,776 | -29.3% |
| Other amounts receivable | 41 | €17,392 | €35,596 | +€18,204 | +104.7% |
| Cash at bank and in hand | 54/58 | €1,145 | €2,495 | +€1,350 | +117.9% |
| Total equity and liabilities | 10/49 | €52,467 | €72,061 | +€19,594 | +37.3% |
| Equity | 10/15 | €11,810 | €23,898 | +€12,088 | +102.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,159 | €24,247 | +€12,088 | +99.4% |
| Distributable reserves | 133 | €12,159 | €24,247 | +€12,088 | +99.4% |
| Profit (loss) carried forward | 14 | -€2,349 | -€2,349 | = | 0.0% |
| Amounts payable | 17/49 | €40,657 | €48,163 | +€7,506 | +18.5% |
| Amounts payable after more than one year | 17 | €16,831 | €16,102 | -€729 | -4.3% |
| Financial debts | 170/4 | €16,831 | €16,102 | -€729 | -4.3% |
| Amounts payable within one year | 42/48 | €23,803 | €32,045 | +€8,242 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €10,545 | €17,426 | +€6,881 | +65.3% |
| Trade debts | 44 | €6,622 | €9,033 | +€2,411 | +36.4% |
| Suppliers | 440/4 | €6,622 | €9,033 | +€2,411 | +36.4% |
| Taxes, remuneration and social security | 45 | €6,636 | €5,586 | -€1,050 | -15.8% |
| Taxes | 450/3 | €6,636 | €5,586 | -€1,050 | -15.8% |
| Accrued charges and deferred income | 492/3 | €23 | €16 | -€7 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,225 | €11,188 | +€4,963 | +79.7% |
| Other operating charges | 640/8 | - | €2,011 | +€2,011 | |
| Gross operating margin | 9900 | €25,485 | €32,925 | +€7,440 | +29.2% |
| Operating profit (loss) | 9901 | €19,260 | €19,726 | +€466 | +2.4% |
| Financial income | 75/76B | €391 | - | -€391 | |
| Recurring financial income | 75 | €391 | - | -€391 | |
| Financial charges | 65/66B | €2,169 | €1,124 | -€1,045 | -48.2% |
| Recurring financial charges | 65 | €2,169 | €1,124 | -€1,045 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €17,482 | €18,602 | +€1,120 | +6.4% |
| Income taxes | 67/77 | €5,323 | €6,514 | +€1,191 | +22.4% |
| Profit (loss) for the period | 9904 | €12,159 | €12,088 | -€71 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,159 | €12,088 | -€71 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.