Neverqu-it: 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.
Neverqu-it
Largest movements
- Tangible fixed assets -€15,018
down €15,018 (-29.8%), from €50,432 to €35,414
of which Furniture and vehicles: -€13,790
- Receivables within one year -€13,070
down €13,070 (-52.5%), from €24,877 to €11,807
of which Other amounts receivable: -€17,099
- Cash -€2,035
down €2,035 (-8.1%), from €25,153 to €23,118
mainly Other debts (-€30,654) and Debts after one year (-€12,766)
- Other debts -€30,654
down €30,654 (-81.1%), from €37,800 to €7,146
- Profit (loss) carried forward +€19,059
up €19,059 (+607%), from €3,140 to €22,200
- Debts after one year -€12,766
down €12,766 (-37.2%), from €34,291 to €21,525
- Tax, wage and social debts -€6,215
down €6,215 (-51.6%), from €12,037 to €5,822
- Gross operating margin -€6,621
down €6,621 (-13.4%), from €49,457 to €42,836
- Taxes -€1,311
down €1,311 (-18.6%), from €7,043 to €5,732
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 | €101,567 | €71,500 | -€30,067 | -29.6% |
| Fixed assets | 21/28 | €50,432 | €35,414 | -€15,018 | -29.8% |
| Tangible fixed assets | 22/27 | €50,432 | €35,414 | -€15,018 | -29.8% |
| Plant, machinery and equipment | 23 | €2,263 | €1,035 | -€1,228 | -54.3% |
| Furniture and vehicles | 24 | €48,169 | €34,380 | -€13,790 | -28.6% |
| Current assets | 29/58 | €51,135 | €36,085 | -€15,049 | -29.4% |
| Amounts receivable within one year | 40/41 | €24,877 | €11,807 | -€13,070 | -52.5% |
| Trade receivables | 40 | €6,232 | €10,261 | +€4,029 | +64.7% |
| Other amounts receivable | 41 | €18,645 | €1,546 | -€17,099 | -91.7% |
| Cash at bank and in hand | 54/58 | €25,153 | €23,118 | -€2,035 | -8.1% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,161 | +€56 | +5.1% |
| Total equity and liabilities | 10/49 | €101,567 | €71,500 | -€30,067 | -29.6% |
| Equity | 10/15 | €5,140 | €24,200 | +€19,059 | +371% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,140 | €22,200 | +€19,059 | +607% |
| Amounts payable | 17/49 | €96,427 | €47,300 | -€49,127 | -50.9% |
| Amounts payable after more than one year | 17 | €34,291 | €21,525 | -€12,766 | -37.2% |
| Financial debts | 170/4 | €34,291 | €21,525 | -€12,766 | -37.2% |
| Amounts payable within one year | 42/48 | €62,136 | €25,775 | -€36,360 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €12,161 | €12,766 | +€605 | +5.0% |
| Trade debts | 44 | €137 | €41 | -€97 | -70.4% |
| Suppliers | 440/4 | €137 | €41 | -€97 | -70.4% |
| Taxes, remuneration and social security | 45 | €12,037 | €5,822 | -€6,215 | -51.6% |
| Taxes | 450/3 | €12,037 | €5,822 | -€6,215 | -51.6% |
| Other amounts payable | 47/48 | €37,800 | €7,146 | -€30,654 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,929 | €15,018 | +€89 | +0.6% |
| Other operating charges | 640/8 | €376 | €401 | +€25 | +6.7% |
| Gross operating margin | 9900 | €49,457 | €42,836 | -€6,621 | -13.4% |
| Operating profit (loss) | 9901 | €34,152 | €27,417 | -€6,735 | -19.7% |
| Financial income | 75/76B | €439 | - | -€439 | |
| Recurring financial income | 75 | €439 | - | -€439 | |
| Financial charges | 65/66B | €3,050 | €2,625 | -€425 | -13.9% |
| Recurring financial charges | 65 | €3,050 | €2,625 | -€425 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €31,541 | €24,792 | -€6,749 | -21.4% |
| Income taxes | 67/77 | €7,043 | €5,732 | -€1,311 | -18.6% |
| Profit (loss) for the period | 9904 | €24,498 | €19,059 | -€5,439 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,498 | €19,059 | -€5,439 | -22.2% |
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 18 October 2026 via checked.be.