NEVERLAND BE: 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.
NEVERLAND BE
Largest movements
- Cash +€101,121
up €101,121 (+2,058%), from €4,913 to €106,034
mainly Trade debts (+€87,497) and Other debts (+€20,876)
- Tangible fixed assets +€29,776
up €29,776 (+79.7%), from €37,351 to €67,127
of which Furniture and vehicles: +€26,634
- Deferred charges and accrued income -€9,116
down €9,116 (-82.1%), from €11,099 to €1,983
- Trade debts +€87,497
up €87,497 (+518%), from €16,891 to €104,389
- Profit (loss) carried forward -€26,888
down €26,888, from €12,475 to -€14,412
- Other debts +€20,876
up €20,876 (+7,736%), from €270 to €21,146
- Debts after one year +€19,154
up €19,154 (+165%), from €11,605 to €30,759
- Accrued charges and deferred income +€16,200
new in 2025: €16,200
- Gross operating margin -€21,290
down €21,290 (-27.8%), from €76,526 to €55,236
- Staff costs +€13,820
up €13,820 (+34.8%), from €39,764 to €53,584
- Other operating charges +€4,037
up €4,037 (+96.7%), from €4,176 to €8,213
- Financial charges +€2,571
up €2,571 (+249%), from €1,032 to €3,603
- Depreciation -€1,016
down €1,016 (-5.7%), from €17,739 to €16,724
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.
Derived cash bridge
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 | €58,284 | €179,862 | +€121,577 | +209% |
| Fixed assets | 21/28 | €37,669 | €67,445 | +€29,776 | +79.0% |
| Tangible fixed assets | 22/27 | €37,351 | €67,127 | +€29,776 | +79.7% |
| Plant, machinery and equipment | 23 | €3,005 | €6,147 | +€3,142 | +105% |
| Furniture and vehicles | 24 | €34,346 | €60,980 | +€26,634 | +77.5% |
| Financial fixed assets | 28 | €318 | €318 | = | 0.0% |
| Current assets | 29/58 | €20,616 | €112,417 | +€91,801 | +445% |
| Amounts receivable within one year | 40/41 | €4,604 | €4,400 | -€204 | -4.4% |
| Trade receivables | 40 | €4,604 | €4,400 | -€204 | -4.4% |
| Cash at bank and in hand | 54/58 | €4,913 | €106,034 | +€101,121 | +2,058% |
| Deferred charges and accrued income | 490/1 | €11,099 | €1,983 | -€9,116 | -82.1% |
| Total equity and liabilities | 10/49 | €58,284 | €179,862 | +€121,577 | +209% |
| Equity | 10/15 | €17,475 | -€9,412 | -€26,888 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,475 | -€14,412 | -€26,888 | |
| Amounts payable | 17/49 | €40,809 | €189,274 | +€148,465 | +364% |
| Amounts payable after more than one year | 17 | €11,605 | €30,759 | +€19,154 | +165% |
| Financial debts | 170/4 | €11,605 | €30,759 | +€19,154 | +165% |
| Amounts payable within one year | 42/48 | €29,204 | €142,315 | +€113,111 | +387% |
| Trade debts | 44 | €16,891 | €104,389 | +€87,497 | +518% |
| Suppliers | 440/4 | €16,891 | €104,389 | +€87,497 | +518% |
| Taxes, remuneration and social security | 45 | €12,043 | €16,781 | +€4,738 | +39.3% |
| Taxes | 450/3 | €10,464 | €16,781 | +€6,317 | +60.4% |
| Remuneration and social security | 454/9 | €1,579 | - | -€1,579 | |
| Other amounts payable | 47/48 | €270 | €21,146 | +€20,876 | +7,736% |
| Accrued charges and deferred income | 492/3 | - | €16,200 | +€16,200 | |
| Remuneration, social security and pensions | 62 | €39,764 | €53,584 | +€13,820 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,739 | €16,724 | -€1,016 | -5.7% |
| Other operating charges | 640/8 | €4,176 | €8,213 | +€4,037 | +96.7% |
| Gross operating margin | 9900 | €76,526 | €55,236 | -€21,290 | -27.8% |
| Operating profit (loss) | 9901 | €14,846 | -€23,285 | -€38,131 | |
| Financial charges | 65/66B | €1,032 | €3,603 | +€2,571 | +249% |
| Recurring financial charges | 65 | €1,032 | €3,603 | +€2,571 | +249% |
| Profit (loss) for the period before taxes | 9903 | €13,814 | -€26,888 | -€40,702 | |
| Income taxes | 67/77 | €50 | - | -€50 | |
| Profit (loss) for the period | 9904 | €13,765 | -€26,888 | -€40,652 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,765 | -€26,888 | -€40,652 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.