NEW MAN: 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 MAN
Largest movements
- Tangible fixed assets -€3,497
down €3,497 (-45.5%), from €7,691 to €4,195
- Receivables within one year -€495
no longer reported in 2025 (was €495)
- Profit (loss) carried forward -€3,497
down €3,497 (-40.3%), from -€8,680 to -€12,177
- Trade debts -€752
no longer reported in 2025 (was €752)
- Accrued charges and deferred income +€257
up €257 (+2.6%), from €9,914 to €10,171
- Gross operating margin +€3,682
no longer reported in 2025 (was -€3,682)
- Other operating charges -€536
no longer reported in 2025 (was €536)
- Depreciation +€136
up €136 (+4.0%), from €3,361 to €3,497
- Financial charges -€96
no longer reported in 2025 (was €96)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,187 | €4,195 | -€3,992 | -48.8% |
| Fixed assets | 21/28 | €7,691 | €4,195 | -€3,497 | -45.5% |
| Tangible fixed assets | 22/27 | €7,691 | €4,195 | -€3,497 | -45.5% |
| Furniture and vehicles | 24 | €7,691 | €4,195 | -€3,497 | -45.5% |
| Current assets | 29/58 | €495 | - | -€495 | |
| Amounts receivable within one year | 40/41 | €495 | - | -€495 | |
| Other amounts receivable | 41 | €495 | - | -€495 | |
| Total equity and liabilities | 10/49 | €8,187 | €4,195 | -€3,992 | -48.8% |
| Equity | 10/15 | -€2,480 | -€5,977 | -€3,497 | -141.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,680 | -€12,177 | -€3,497 | -40.3% |
| Amounts payable | 17/49 | €10,667 | €10,171 | -€495 | -4.6% |
| Amounts payable within one year | 42/48 | €752 | - | -€752 | |
| Trade debts | 44 | €752 | - | -€752 | |
| Suppliers | 440/4 | €752 | - | -€752 | |
| Accrued charges and deferred income | 492/3 | €9,914 | €10,171 | +€257 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,361 | €3,497 | +€136 | +4.0% |
| Other operating charges | 640/8 | €536 | - | -€536 | |
| Gross operating margin | 9900 | -€3,682 | - | +€3,682 | |
| Operating profit (loss) | 9901 | -€7,579 | -€3,497 | +€4,082 | +53.9% |
| Financial charges | 65/66B | €96 | - | -€96 | |
| Recurring financial charges | 65 | €96 | - | -€96 | |
| Profit (loss) for the period before taxes | 9903 | -€7,675 | -€3,497 | +€4,178 | +54.4% |
| Profit (loss) for the period | 9904 | -€7,675 | -€3,497 | +€4,178 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,675 | -€3,497 | +€4,178 | +54.4% |
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 11 October 2026 via checked.be.