NEW FRIENDS: 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 FRIENDS
Largest movements
- Stocks and contracts +€19,326
up €19,326 (+108%), from €17,937 to €37,263
- Cash -€5,779
down €5,779 (-39.5%), from €14,633 to €8,854
mainly Trade debts (-€24,337) and Stocks and contracts (-€19,326)
- Other debts +€33,044
new in 2025: €33,044
- Trade debts -€24,337
down €24,337 (-68.4%), from €35,584 to €11,247
- Profit (loss) carried forward +€3,689
up €3,689 (+98.1%), from €3,759 to €7,448
- Tax, wage and social debts +€1,229
up €1,229 (+131%), from €940 to €2,169
- Turnover -€126,708
down €126,708 (-20.1%), from €630,444 to €503,736
- Purchases and services -€125,156
down €125,156 (-20.1%), from €621,331 to €496,175
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 | €45,283 | €58,908 | +€13,625 | +30.1% |
| Current assets | 29/58 | €45,283 | €58,908 | +€13,625 | +30.1% |
| Stocks and contracts in progress | 3 | €17,937 | €37,263 | +€19,326 | +108% |
| Stocks | 30/36 | €17,937 | €37,263 | +€19,326 | +108% |
| Amounts receivable within one year | 40/41 | €12,713 | €12,791 | +€78 | +0.6% |
| Other amounts receivable | 41 | €12,713 | €12,791 | +€78 | +0.6% |
| Cash at bank and in hand | 54/58 | €14,633 | €8,854 | -€5,779 | -39.5% |
| Total equity and liabilities | 10/49 | €45,283 | €58,908 | +€13,625 | +30.1% |
| Equity | 10/15 | €8,759 | €12,448 | +€3,689 | +42.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €3,759 | €7,448 | +€3,689 | +98.1% |
| Amounts payable | 17/49 | €36,524 | €46,460 | +€9,936 | +27.2% |
| Amounts payable within one year | 42/48 | €36,524 | €46,460 | +€9,936 | +27.2% |
| Trade debts | 44 | €35,584 | €11,247 | -€24,337 | -68.4% |
| Suppliers | 440/4 | €35,584 | €11,247 | -€24,337 | -68.4% |
| Taxes, remuneration and social security | 45 | €940 | €2,169 | +€1,229 | +131% |
| Taxes | 450/3 | €940 | €2,169 | +€1,229 | +131% |
| Other amounts payable | 47/48 | - | €33,044 | +€33,044 | |
| Turnover | 70 | €630,444 | €503,736 | -€126,708 | -20.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €621,331 | €496,175 | -€125,156 | -20.1% |
| Other operating charges | 640/8 | €578 | €2,280 | +€1,702 | +294% |
| Gross operating margin | 9900 | €9,113 | €7,561 | -€1,552 | -17.0% |
| Operating profit (loss) | 9901 | €8,535 | €5,281 | -€3,254 | -38.1% |
| Financial charges | 65/66B | €729 | €362 | -€367 | -50.3% |
| Recurring financial charges | 65 | €729 | €362 | -€367 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €7,806 | €4,919 | -€2,887 | -37.0% |
| Income taxes | 67/77 | €940 | €1,230 | +€290 | +30.9% |
| Profit (loss) for the period | 9904 | €6,866 | €3,689 | -€3,177 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,866 | €3,689 | -€3,177 | -46.3% |
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 17 October 2026 via checked.be.