NEVIS: 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.
NEVIS
Largest movements
- Receivables after one year +€145,200
new in 2025: €145,200
- Cash -€117,917
down €117,917 (-31.9%), from €370,104 to €252,187
mainly Receivables after one year (-€145,200) and Receivables within one year (-€8,658)
- Receivables within one year +€8,658
up €8,658 (+23.9%), from €36,300 to €44,958
of which Other amounts receivable: +€18,338
- Reserves +€33,000
up €33,000 (+9.0%), from €366,500 to €399,500
of which Distributable reserves: +€33,000
- Tax, wage and social debts -€5,976
no longer reported in 2025 (was €5,976)
- Financial income +€25,000
new in 2025: €25,000
of which Financial income: +€25,000
- Gross operating margin -€7,614
down €7,614 (-24.3%), from €31,358 to €23,744
- Taxes -€1,060
down €1,060 (-9.9%), from €10,681 to €9,621
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 | €442,850 | €477,001 | +€34,151 | +7.7% |
| Fixed assets | 21/28 | €36,381 | €34,656 | -€1,725 | -4.7% |
| Tangible fixed assets | 22/27 | €4,381 | €2,656 | -€1,725 | -39.4% |
| Plant, machinery and equipment | 23 | €2,361 | €1,788 | -€573 | -24.3% |
| Furniture and vehicles | 24 | €2,020 | €868 | -€1,152 | -57.0% |
| Financial fixed assets | 28 | €32,000 | €32,000 | = | 0.0% |
| Current assets | 29/58 | €406,469 | €442,345 | +€35,876 | +8.8% |
| Amounts receivable after more than one year | 29 | - | €145,200 | +€145,200 | |
| Other amounts receivable | 291 | - | €145,200 | +€145,200 | |
| Amounts receivable within one year | 40/41 | €36,300 | €44,958 | +€8,658 | +23.9% |
| Trade receivables | 40 | €36,300 | €26,620 | -€9,680 | -26.7% |
| Other amounts receivable | 41 | - | €18,338 | +€18,338 | |
| Cash at bank and in hand | 54/58 | €370,104 | €252,187 | -€117,917 | -31.9% |
| Deferred charges and accrued income | 490/1 | €65 | - | -€65 | |
| Total equity and liabilities | 10/49 | €442,850 | €477,001 | +€34,151 | +7.7% |
| Equity | 10/15 | €433,744 | €470,896 | +€37,152 | +8.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | - | -€6,500 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Uncalled capital | 101 | €12,500 | - | -€12,500 | |
| Reserves | 13 | €366,500 | €399,500 | +€33,000 | +9.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | - | -€1,900 | |
| Other | 1319 | - | €1,900 | +€1,900 | |
| Distributable reserves | 133 | €364,600 | €397,600 | +€33,000 | +9.1% |
| Profit (loss) carried forward | 14 | €60,744 | €64,896 | +€4,152 | +6.8% |
| Amounts payable | 17/49 | €9,106 | €6,105 | -€3,001 | -33.0% |
| Amounts payable within one year | 42/48 | €9,106 | €6,105 | -€3,001 | -33.0% |
| Trade debts | 44 | - | €1,839 | +€1,839 | |
| Suppliers | 440/4 | - | €1,839 | +€1,839 | |
| Taxes, remuneration and social security | 45 | €5,976 | - | -€5,976 | |
| Taxes | 450/3 | €5,976 | - | -€5,976 | |
| Other amounts payable | 47/48 | €3,130 | €4,266 | +€1,136 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €1,725 | +€71 | +4.3% |
| Other operating charges | 640/8 | €99 | €162 | +€63 | +63.6% |
| Gross operating margin | 9900 | €31,358 | €23,744 | -€7,614 | -24.3% |
| Operating profit (loss) | 9901 | €29,605 | €21,857 | -€7,748 | -26.2% |
| Financial income | 75/76B | - | €25,000 | +€25,000 | |
| Recurring financial income | 75 | - | €25,000 | +€25,000 | |
| Non-recurring financial income | 76B | - | €25,000 | +€25,000 | |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Non-recurring financial charges | 66B | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | €29,605 | €46,773 | +€17,168 | +58.0% |
| Income taxes | 67/77 | €10,681 | €9,621 | -€1,060 | -9.9% |
| Profit (loss) for the period | 9904 | €18,924 | €37,152 | +€18,228 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,924 | €37,152 | +€18,228 | +96.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.