NEVER ANOTHER: 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.
NEVER ANOTHER
Largest movements
- Tangible fixed assets +€3,215
up €3,215 (+150.6%), from €2,136 to €5,351
of which Plant, machinery and equipment: +€3,820
- Receivables within one year -€644
down €644 (-70.0%), from €920 to €276
of which Other amounts receivable: -€644
- Stocks and contracts -€631
down €631 (-13.7%), from €4,613 to €3,981
- Intangible fixed assets -€510
down €510 (-2.8%), from €18,073 to €17,563
- Deferred charges and accrued income +€433
new in 2024: €433
- Other debts +€20,641
up €20,641 (+44.9%), from €45,979 to €66,620
- Profit (loss) carried forward -€19,211
down €19,211 (-77.4%), from -€24,813 to -€44,024
- Gross operating margin +€7,812
up €7,812 (+40.0%), from -€19,521 to -€11,709
- Depreciation +€1,776
up €1,776 (+36.0%), from €4,931 to €6,706
- Other operating charges +€778
new in 2024: €778
- Financial charges -€321
down €321 (-89.0%), from €361 to €40
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,166 | €27,781 | +€1,615 | +6.2% |
| Fixed assets | 21/28 | €20,208 | €22,914 | +€2,706 | +13.4% |
| Intangible fixed assets | 21 | €18,073 | €17,563 | -€510 | -2.8% |
| Tangible fixed assets | 22/27 | €2,136 | €5,351 | +€3,215 | +150.6% |
| Plant, machinery and equipment | 23 | €0 | €3,820 | +€3,820 | |
| Furniture and vehicles | 24 | €2,136 | €1,531 | -€605 | -28.3% |
| Current assets | 29/58 | €5,958 | €4,867 | -€1,091 | -18.3% |
| Stocks and contracts in progress | 3 | €4,613 | €3,981 | -€631 | -13.7% |
| Stocks | 30/36 | €4,613 | €3,981 | -€631 | -13.7% |
| Amounts receivable within one year | 40/41 | €920 | €276 | -€644 | -70.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €920 | €276 | -€644 | -70.0% |
| Cash at bank and in hand | 54/58 | €426 | €176 | -€249 | -58.5% |
| Deferred charges and accrued income | 490/1 | - | €433 | +€433 | |
| Total equity and liabilities | 10/49 | €26,166 | €27,781 | +€1,615 | +6.2% |
| Equity | 10/15 | -€19,813 | -€39,024 | -€19,211 | -97.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,813 | -€44,024 | -€19,211 | -77.4% |
| Amounts payable | 17/49 | €45,979 | €66,804 | +€20,825 | +45.3% |
| Amounts payable within one year | 42/48 | €45,979 | €66,804 | +€20,825 | +45.3% |
| Trade debts | 44 | - | €184 | +€184 | |
| Suppliers | 440/4 | - | €184 | +€184 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €45,979 | €66,620 | +€20,641 | +44.9% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,931 | €6,706 | +€1,776 | +36.0% |
| Other operating charges | 640/8 | - | €778 | +€778 | |
| Gross operating margin | 9900 | -€19,521 | -€11,709 | +€7,812 | +40.0% |
| Operating profit (loss) | 9901 | -€24,452 | -€19,193 | +€5,259 | +21.5% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €361 | €40 | -€321 | -89.0% |
| Recurring financial charges | 65 | €361 | €40 | -€321 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,813 | -€19,211 | +€5,602 | +22.6% |
| Profit (loss) for the period | 9904 | -€24,813 | -€19,211 | +€5,602 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,813 | -€19,211 | +€5,602 | +22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.