Neviacc: 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.
Neviacc
Largest movements
- Receivables within one year +€27,775
up €27,775 (+73.8%), from €37,620 to €65,395
of which Other amounts receivable: +€37,894
- Intangible fixed assets +€3,112
new in 2025: €3,112
- Deferred charges and accrued income -€1,650
down €1,650 (-39.3%), from €4,197 to €2,547
- Tangible fixed assets -€1,442
down €1,442 (-27.6%), from €5,230 to €3,788
of which Furniture and vehicles: -€1,152
- Cash -€951
down €951 (-23.6%), from €4,038 to €3,087
mainly Receivables within one year (-€27,775) and Investment in fixed assets (net) (-€3,200)
- Profit (loss) carried forward +€21,671
up €21,671 (+66.0%), from €32,858 to €54,529
- Tax, wage and social debts +€5,271
up €5,271 (+36.8%), from €14,307 to €19,578
of which Taxes: +€5,271
- Gross operating margin +€5,151
up €5,151 (+17.9%), from €28,815 to €33,966
- Taxes +€1,433
up €1,433 (+25.2%), from €5,687 to €7,119
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 | €51,084 | €77,929 | +€26,844 | +52.5% |
| Fixed assets | 21/28 | €5,230 | €6,900 | +€1,670 | +31.9% |
| Intangible fixed assets | 21 | - | €3,112 | +€3,112 | |
| Tangible fixed assets | 22/27 | €5,230 | €3,788 | -€1,442 | -27.6% |
| Plant, machinery and equipment | 23 | €2,680 | €2,390 | -€290 | -10.8% |
| Furniture and vehicles | 24 | €2,550 | €1,398 | -€1,152 | -45.2% |
| Current assets | 29/58 | €45,855 | €71,029 | +€25,174 | +54.9% |
| Amounts receivable within one year | 40/41 | €37,620 | €65,395 | +€27,775 | +73.8% |
| Trade receivables | 40 | €20,534 | €10,414 | -€10,119 | -49.3% |
| Other amounts receivable | 41 | €17,086 | €54,981 | +€37,894 | +222% |
| Cash at bank and in hand | 54/58 | €4,038 | €3,087 | -€951 | -23.6% |
| Deferred charges and accrued income | 490/1 | €4,197 | €2,547 | -€1,650 | -39.3% |
| Total equity and liabilities | 10/49 | €51,084 | €77,929 | +€26,844 | +52.5% |
| Equity | 10/15 | €35,858 | €57,529 | +€21,671 | +60.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,858 | €54,529 | +€21,671 | +66.0% |
| Amounts payable | 17/49 | €15,226 | €20,400 | +€5,173 | +34.0% |
| Amounts payable within one year | 42/48 | €15,226 | €20,400 | +€5,173 | +34.0% |
| Trade debts | 44 | €920 | €822 | -€98 | -10.6% |
| Suppliers | 440/4 | €920 | €822 | -€98 | -10.6% |
| Taxes, remuneration and social security | 45 | €14,307 | €19,578 | +€5,271 | +36.8% |
| Taxes | 450/3 | €14,307 | €19,578 | +€5,271 | +36.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €1,530 | +€157 | +11.4% |
| Other operating charges | 640/8 | €1,821 | €1,645 | -€176 | -9.7% |
| Gross operating margin | 9900 | €28,815 | €33,966 | +€5,151 | +17.9% |
| Operating profit (loss) | 9901 | €25,622 | €30,791 | +€5,170 | +20.2% |
| Financial income | 75/76B | €225 | - | -€225 | |
| Recurring financial income | 75 | €225 | - | -€225 | |
| Financial charges | 65/66B | €2,268 | €2,001 | -€267 | -11.8% |
| Recurring financial charges | 65 | €2,268 | €2,001 | -€267 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €23,579 | €28,790 | +€5,212 | +22.1% |
| Income taxes | 67/77 | €5,687 | €7,119 | +€1,433 | +25.2% |
| Profit (loss) for the period | 9904 | €17,892 | €21,671 | +€3,779 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,892 | €21,671 | +€3,779 | +21.1% |
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 20 October 2026 via checked.be.