NEVENEFFECTEN: 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.
NEVENEFFECTEN
Largest movements
- Cash -€8,442
down €8,442 (-21.3%), from €39,648 to €31,206
mainly Other debts (-€16,113) and Investment in fixed assets (net) (-€6,734)
- Receivables within one year +€5,359
up €5,359 (+18.9%), from €28,347 to €33,705
- Tangible fixed assets -€3,800
down €3,800 (-19.1%), from €19,939 to €16,139
of which Plant, machinery and equipment: -€2,263
- Other debts -€16,113
down €16,113 (-67.1%), from €24,021 to €7,907
- Reserves +€14,000
up €14,000 (+78.0%), from €17,958 to €31,958
of which Distributable reserves: +€14,000
- Current portion of long-term debt -€6,567
no longer reported in 2025 (was €6,567)
- Tax, wage and social debts +€1,346
up €1,346 (+25.5%), from €5,275 to €6,621
- Profit (loss) carried forward +€1,231
up €1,231 (+4.8%), from €25,513 to €26,743
- Gross operating margin +€11,447
up €11,447 (+45.6%), from €25,088 to €36,535
- Taxes +€4,737
up €4,737 (+224.2%), from €2,113 to €6,850
- Depreciation +€693
up €693 (+7.0%), from €9,841 to €10,534
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 | €88,894 | €82,010 | -€6,883 | -7.7% |
| Fixed assets | 21/28 | €20,899 | €17,099 | -€3,800 | -18.2% |
| Tangible fixed assets | 22/27 | €19,939 | €16,139 | -€3,800 | -19.1% |
| Plant, machinery and equipment | 23 | €3,725 | €1,462 | -€2,263 | -60.8% |
| Furniture and vehicles | 24 | €16,214 | €14,677 | -€1,536 | -9.5% |
| Financial fixed assets | 28 | €960 | €960 | = | 0.0% |
| Current assets | 29/58 | €67,995 | €64,911 | -€3,084 | -4.5% |
| Amounts receivable within one year | 40/41 | €28,347 | €33,705 | +€5,359 | +18.9% |
| Trade receivables | 40 | €28,347 | €33,705 | +€5,359 | +18.9% |
| Cash at bank and in hand | 54/58 | €39,648 | €31,206 | -€8,442 | -21.3% |
| Total equity and liabilities | 10/49 | €88,894 | €82,010 | -€6,883 | -7.7% |
| Equity | 10/15 | €51,471 | €66,702 | +€15,231 | +29.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €17,958 | €31,958 | +€14,000 | +78.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €15,958 | €29,958 | +€14,000 | +87.7% |
| Profit (loss) carried forward | 14 | €25,513 | €26,743 | +€1,231 | +4.8% |
| Amounts payable | 17/49 | €37,423 | €15,309 | -€22,114 | -59.1% |
| Amounts payable within one year | 42/48 | €37,423 | €15,309 | -€22,114 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €6,567 | - | -€6,567 | |
| Trade debts | 44 | €1,560 | €781 | -€780 | -50.0% |
| Suppliers | 440/4 | €1,560 | €781 | -€780 | -50.0% |
| Taxes, remuneration and social security | 45 | €5,275 | €6,621 | +€1,346 | +25.5% |
| Taxes | 450/3 | €5,275 | €6,621 | +€1,346 | +25.5% |
| Other amounts payable | 47/48 | €24,021 | €7,907 | -€16,113 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,841 | €10,534 | +€693 | +7.0% |
| Other operating charges | 640/8 | €1,453 | €1,227 | -€225 | -15.5% |
| Gross operating margin | 9900 | €25,088 | €36,535 | +€11,447 | +45.6% |
| Operating profit (loss) | 9901 | €13,795 | €24,774 | +€10,980 | +79.6% |
| Financial income | 75/76B | €61 | €200 | +€139 | +227.0% |
| Recurring financial income | 75 | €61 | €200 | +€139 | +227.0% |
| Financial charges | 65/66B | €2,816 | €2,893 | +€78 | +2.8% |
| Recurring financial charges | 65 | €2,816 | €2,893 | +€78 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €11,040 | €22,081 | +€11,041 | +100.0% |
| Income taxes | 67/77 | €2,113 | €6,850 | +€4,737 | +224.2% |
| Profit (loss) for the period | 9904 | €8,927 | €15,231 | +€6,304 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,927 | €15,231 | +€6,304 | +70.6% |
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 7 October 2026 via checked.be.