NEW ERA: 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.
NEW ERA
Largest movements
- Cash +€1,758
up €1,758 (+54.0%), from €3,254 to €5,012
mainly Net result for the year (+€3,740) and Receivables within one year (+€704)
- Receivables within one year -€704
down €704 (-2.4%), from €29,624 to €28,920
- Profit (loss) carried forward +€3,740
up €3,740 (+62.7%), from €5,969 to €9,709
- Tax, wage and social debts -€3,268
down €3,268 (-91.0%), from €3,592 to €325
- Trade debts +€583
up €583 (+7.9%), from €7,369 to €7,952
- Gross operating margin -€15,484
down €15,484 (-20.6%), from €75,029 to €59,545
- Depreciation -€1,793
no longer reported in 2025 (was €1,793)
- Other operating charges -€1,099
down €1,099 (-56.0%), from €1,963 to €864
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 | €36,417 | €37,472 | +€1,055 | +2.9% |
| Fixed assets | 21/28 | €3,539 | €3,539 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,339 | €1,339 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,339 | €1,339 | = | 0.0% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €32,878 | €33,932 | +€1,055 | +3.2% |
| Amounts receivable within one year | 40/41 | €29,624 | €28,920 | -€704 | -2.4% |
| Other amounts receivable | 41 | €29,624 | €28,920 | -€704 | -2.4% |
| Cash at bank and in hand | 54/58 | €3,254 | €5,012 | +€1,758 | +54.0% |
| Total equity and liabilities | 10/49 | €36,417 | €37,472 | +€1,055 | +2.9% |
| Equity | 10/15 | €25,456 | €29,196 | +€3,740 | +14.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €487 | €487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €487 | €487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €487 | €487 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,969 | €9,709 | +€3,740 | +62.7% |
| Amounts payable | 17/49 | €10,962 | €8,276 | -€2,685 | -24.5% |
| Amounts payable within one year | 42/48 | €10,962 | €8,276 | -€2,685 | -24.5% |
| Trade debts | 44 | €7,369 | €7,952 | +€583 | +7.9% |
| Suppliers | 440/4 | €7,369 | €7,952 | +€583 | +7.9% |
| Taxes, remuneration and social security | 45 | €3,592 | €325 | -€3,268 | -91.0% |
| Remuneration and social security | 454/9 | €3,592 | €325 | -€3,268 | -91.0% |
| Non-recurring operating income | 76A | €2,426 | - | -€2,426 | |
| Remuneration, social security and pensions | 62 | €53,755 | €54,404 | +€649 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,793 | - | -€1,793 | |
| Other operating charges | 640/8 | €1,963 | €864 | -€1,099 | -56.0% |
| Gross operating margin | 9900 | €75,029 | €59,545 | -€15,484 | -20.6% |
| Operating profit (loss) | 9901 | €17,519 | €4,277 | -€13,242 | -75.6% |
| Financial charges | 65/66B | €244 | €259 | +€14 | +5.9% |
| Recurring financial charges | 65 | €244 | €259 | +€14 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €17,275 | €4,019 | -€13,256 | -76.7% |
| Income taxes | 67/77 | - | €279 | +€279 | |
| Profit (loss) for the period | 9904 | €17,275 | €3,740 | -€13,535 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,275 | €3,740 | -€13,535 | -78.3% |
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 21 October 2026 via checked.be.