NEVISAN: 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.
NEVISAN
Largest movements
- Tangible fixed assets -€225,897
down €225,897 (-2.6%), from €8.8m to €8.5m
of which Land and buildings: -€222,926
- Other debts +€267,551
up €267,551 (+3.6%), from €7.4m to €7.6m
- Debts after one year -€207,537
down €207,537 (-10.8%), from €1.9m to €1.7m
- Profit (loss) carried forward -€184,768
down €184,768 (-11.6%), from -€1.6m to -€1.8m
- Gross operating margin -€38,538
down €38,538 (-18.8%), from €205,296 to €166,758
- Other operating charges +€4,121
up €4,121 (+8.3%), from €49,781 to €53,902
- Financial charges -€3,624
down €3,624 (-8.9%), from €40,743 to €37,120
- Depreciation -€2,461
down €2,461 (-0.9%), from €263,259 to €260,797
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,787,357 | €8,724,497 | -€62,860 | -0.7% |
| Fixed assets | 21/28 | €8,760,676 | €8,534,779 | -€225,897 | -2.6% |
| Tangible fixed assets | 22/27 | €8,760,676 | €8,534,779 | -€225,897 | -2.6% |
| Land and buildings | 22 | €8,742,179 | €8,519,253 | -€222,926 | -2.6% |
| Plant, machinery and equipment | 23 | €18,497 | €15,526 | -€2,971 | -16.1% |
| Current assets | 29/58 | €26,680 | €189,718 | +€163,038 | +611.1% |
| Amounts receivable within one year | 40/41 | €7,257 | €81,875 | +€74,618 | +1028.2% |
| Trade receivables | 40 | €3,796 | €75,564 | +€71,768 | +1890.8% |
| Other amounts receivable | 41 | €3,462 | €6,311 | +€2,850 | +82.3% |
| Cash at bank and in hand | 54/58 | €8,318 | €86,846 | +€78,528 | +944.1% |
| Deferred charges and accrued income | 490/1 | €11,105 | €20,997 | +€9,892 | +89.1% |
| Total equity and liabilities | 10/49 | €8,787,357 | €8,724,497 | -€62,860 | -0.7% |
| Equity | 10/15 | -€772,104 | -€956,872 | -€184,768 | -23.9% |
| Contributions | 10/11 | €815,000 | €815,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,587,104 | -€1,771,872 | -€184,768 | -11.6% |
| Amounts payable | 17/49 | €9,559,460 | €9,681,369 | +€121,908 | +1.3% |
| Amounts payable after more than one year | 17 | €1,929,481 | €1,721,944 | -€207,537 | -10.8% |
| Financial debts | 170/4 | €1,929,481 | €1,721,944 | -€207,537 | -10.8% |
| Amounts payable within one year | 42/48 | €7,602,532 | €7,946,351 | +€343,818 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €203,799 | €207,537 | +€3,738 | +1.8% |
| Trade debts | 44 | €25,875 | €98,404 | +€72,529 | +280.3% |
| Suppliers | 440/4 | €25,875 | €98,404 | +€72,529 | +280.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,372,858 | €7,640,409 | +€267,551 | +3.6% |
| Accrued charges and deferred income | 492/3 | €27,447 | €13,074 | -€14,373 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263,259 | €260,797 | -€2,461 | -0.9% |
| Other operating charges | 640/8 | €49,781 | €53,902 | +€4,121 | +8.3% |
| Gross operating margin | 9900 | €205,296 | €166,758 | -€38,538 | -18.8% |
| Operating profit (loss) | 9901 | -€107,743 | -€147,942 | -€40,198 | -37.3% |
| Financial income | 75/76B | €122 | €293 | +€171 | +140.0% |
| Recurring financial income | 75 | €122 | €293 | +€171 | +140.0% |
| Financial charges | 65/66B | €40,743 | €37,120 | -€3,624 | -8.9% |
| Recurring financial charges | 65 | €40,743 | €37,120 | -€3,624 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€148,365 | -€184,768 | -€36,404 | -24.5% |
| Profit (loss) for the period | 9904 | -€148,365 | -€184,768 | -€36,404 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€148,365 | -€184,768 | -€36,404 | -24.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.