NeverNot: 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.
NeverNot
Largest movements
- Cash -€21,112
down €21,112 (-37.0%), from €57,004 to €35,892
mainly Receivables within one year (-€15,044) and Tax, wage and social debts (-€7,473)
- Receivables within one year +€15,044
up €15,044 (+339.7%), from €4,429 to €19,473
- Deferred charges and accrued income +€3,020
up €3,020 (+707.8%), from €427 to €3,447
- Tangible fixed assets +€1,844
up €1,844 (+40.1%), from €4,595 to €6,439
of which Other tangible fixed assets: +€2,666
- Other debts +€7,591
up €7,591 (+267.4%), from €2,838 to €10,429
- Tax, wage and social debts -€7,473
down €7,473 (-47.1%), from €15,868 to €8,396
- Reserves -€3,249
down €3,249 (-7.6%), from €42,783 to €39,535
- Trade debts +€1,926
up €1,926 (+415.2%), from €464 to €2,391
- Gross operating margin -€24,141
down €24,141 (-97.8%), from €24,694 to €553
- Taxes -€4,486
down €4,486 (-97.1%), from €4,618 to €132
- Depreciation +€1,232
up €1,232 (+170.5%), from €723 to €1,955
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 | €66,454 | €65,250 | -€1,204 | -1.8% |
| Fixed assets | 21/28 | €4,595 | €6,439 | +€1,844 | +40.1% |
| Tangible fixed assets | 22/27 | €4,595 | €6,439 | +€1,844 | +40.1% |
| Plant, machinery and equipment | 23 | €1,401 | €793 | -€607 | -43.4% |
| Furniture and vehicles | 24 | €935 | €720 | -€215 | -23.0% |
| Other tangible fixed assets | 26 | €2,260 | €4,925 | +€2,666 | +118.0% |
| Current assets | 29/58 | €61,859 | €58,811 | -€3,048 | -4.9% |
| Amounts receivable within one year | 40/41 | €4,429 | €19,473 | +€15,044 | +339.7% |
| Trade receivables | 40 | €4,429 | €19,473 | +€15,044 | +339.7% |
| Cash at bank and in hand | 54/58 | €57,004 | €35,892 | -€21,112 | -37.0% |
| Deferred charges and accrued income | 490/1 | €427 | €3,447 | +€3,020 | +707.8% |
| Total equity and liabilities | 10/49 | €66,454 | €65,250 | -€1,204 | -1.8% |
| Equity | 10/15 | €47,283 | €44,035 | -€3,249 | -6.9% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €42,783 | €39,535 | -€3,249 | -7.6% |
| Distributable reserves | 133 | €42,783 | €39,535 | -€3,249 | -7.6% |
| Amounts payable | 17/49 | €19,171 | €21,215 | +€2,045 | +10.7% |
| Amounts payable within one year | 42/48 | €19,171 | €21,215 | +€2,045 | +10.7% |
| Trade debts | 44 | €464 | €2,391 | +€1,926 | +415.2% |
| Suppliers | 440/4 | €464 | €2,391 | +€1,926 | +415.2% |
| Taxes, remuneration and social security | 45 | €15,868 | €8,396 | -€7,473 | -47.1% |
| Taxes | 450/3 | €15,868 | €8,396 | -€7,473 | -47.1% |
| Other amounts payable | 47/48 | €2,838 | €10,429 | +€7,591 | +267.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €1,955 | +€1,232 | +170.5% |
| Other operating charges | 640/8 | €557 | €566 | +€8 | +1.5% |
| Gross operating margin | 9900 | €24,694 | €553 | -€24,141 | -97.8% |
| Operating profit (loss) | 9901 | €23,415 | -€1,967 | -€25,382 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -40.2% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -40.2% |
| Financial charges | 65/66B | €1,335 | €1,151 | -€184 | -13.8% |
| Recurring financial charges | 65 | €1,335 | €1,151 | -€184 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €22,082 | -€3,117 | -€25,198 | |
| Income taxes | 67/77 | €4,618 | €132 | -€4,486 | -97.1% |
| Profit (loss) for the period | 9904 | €17,464 | -€3,249 | -€20,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,464 | -€3,249 | -€20,713 |
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 4 October 2026 via checked.be.