NEW MEN ABT: 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 MEN ABT
Largest movements
- Financial fixed assets -€6,250
no longer reported in 2025 (was €6,250)
- Cash +€6,204
up €6,204 (+22.3%), from €27,809 to €34,013
mainly Net result for the year (+€20,797) and Investment in fixed assets (net) (+€6,249)
- Intangible fixed assets -€4,073
down €4,073 (-18.7%), from €21,751 to €17,678
- Receivables within one year +€1,531
new in 2025: €1,531
- Stocks and contracts +€727
up €727 (+23.4%), from €3,101 to €3,828
- Profit (loss) carried forward +€12,388
no longer reported in 2025 (was -€12,388)
- Tax, wage and social debts -€11,517
down €11,517 (-31.9%), from €36,117 to €24,600
of which Taxes: -€7,722
- Short-term financial debts -€6,250
no longer reported in 2025 (was €6,250)
- Debts after one year -€5,739
down €5,739 (-33.0%), from €17,376 to €11,637
- Other debts +€4,149
up €4,149 (+100%), from €4,145 to €8,294
- Gross operating margin -€54,916
down €54,916 (-28.9%), from €189,907 to €134,991
- Staff costs -€51,405
down €51,405 (-33.1%), from €155,352 to €103,947
- Financial charges -€6,421
down €6,421 (-84.8%), from €7,572 to €1,151
- Taxes +€4,413
new in 2025: €4,413
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 | €59,347 | €57,201 | -€2,146 | -3.6% |
| Fixed assets | 21/28 | €28,437 | €17,829 | -€10,608 | -37.3% |
| Intangible fixed assets | 21 | €21,751 | €17,678 | -€4,073 | -18.7% |
| Tangible fixed assets | 22/27 | €436 | €151 | -€285 | -65.4% |
| Plant, machinery and equipment | 23 | €354 | €118 | -€236 | -66.7% |
| Furniture and vehicles | 24 | €82 | €33 | -€49 | -59.8% |
| Financial fixed assets | 28 | €6,250 | - | -€6,250 | |
| Current assets | 29/58 | €30,910 | €39,372 | +€8,462 | +27.4% |
| Stocks and contracts in progress | 3 | €3,101 | €3,828 | +€727 | +23.4% |
| Stocks | 30/36 | €3,101 | €3,828 | +€727 | +23.4% |
| Amounts receivable within one year | 40/41 | - | €1,531 | +€1,531 | |
| Trade receivables | 40 | - | €1,531 | +€1,531 | |
| Cash at bank and in hand | 54/58 | €27,809 | €34,013 | +€6,204 | +22.3% |
| Total equity and liabilities | 10/49 | €59,347 | €57,201 | -€2,146 | -3.6% |
| Equity | 10/15 | -€9,888 | €6,408 | +€16,296 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €3,908 | +€3,908 | |
| Distributable reserves | 133 | - | €3,908 | +€3,908 | |
| Profit (loss) carried forward | 14 | -€12,388 | - | +€12,388 | |
| Amounts payable | 17/49 | €69,235 | €50,793 | -€18,442 | -26.6% |
| Amounts payable after more than one year | 17 | €17,376 | €11,637 | -€5,739 | -33.0% |
| Financial debts | 170/4 | €17,376 | €11,637 | -€5,739 | -33.0% |
| Amounts payable within one year | 42/48 | €51,859 | €39,156 | -€12,703 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €5,347 | €5,739 | +€392 | +7.3% |
| Financial debts | 43 | €6,250 | - | -€6,250 | |
| Credit institutions | 430/8 | €6,250 | - | -€6,250 | |
| Trade debts | 44 | - | €523 | +€523 | |
| Suppliers | 440/4 | - | €523 | +€523 | |
| Taxes, remuneration and social security | 45 | €36,117 | €24,600 | -€11,517 | -31.9% |
| Taxes | 450/3 | €16,860 | €9,138 | -€7,722 | -45.8% |
| Remuneration and social security | 454/9 | €19,257 | €15,462 | -€3,795 | -19.7% |
| Other amounts payable | 47/48 | €4,145 | €8,294 | +€4,149 | +100% |
| Remuneration, social security and pensions | 62 | €155,352 | €103,947 | -€51,405 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,359 | €4,359 | = | 0.0% |
| Other operating charges | 640/8 | - | €324 | +€324 | |
| Gross operating margin | 9900 | €189,907 | €134,991 | -€54,916 | -28.9% |
| Operating profit (loss) | 9901 | €30,196 | €26,361 | -€3,835 | -12.7% |
| Financial charges | 65/66B | €7,572 | €1,151 | -€6,421 | -84.8% |
| Recurring financial charges | 65 | €7,572 | €1,151 | -€6,421 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | €22,624 | €25,210 | +€2,586 | +11.4% |
| Income taxes | 67/77 | - | €4,413 | +€4,413 | |
| Profit (loss) for the period | 9904 | €22,624 | €20,797 | -€1,827 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,624 | €20,797 | -€1,827 | -8.1% |
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 27 October 2026 via checked.be.