Newchild: 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.
Newchild
Largest movements
- Deferred charges and accrued income -€31,767
down €31,767 (-81.8%), from €38,827 to €7,060
- Cash +€25,876
up €25,876 (+23.9%), from €108,393 to €134,269
mainly Deferred charges and accrued income (+€31,767) and Net result for the year (+€13,773)
- Tangible fixed assets -€4,795
down €4,795 (-25.0%), from €19,201 to €14,406
of which Other tangible fixed assets: -€2,926
- Trade debts -€22,568
down €22,568 (-11.8%), from €191,778 to €169,210
- Profit (loss) carried forward +€13,773
up €13,773 (+9.6%), from -€142,732 to -€128,958
- Gross operating margin +€140,978
up €140,978, from -€81,562 to €59,416
- Staff costs -€11,970
down €11,970 (-26.2%), from €45,749 to €33,780
- Financial charges -€7,283
down €7,283 (-50.1%), from €14,531 to €7,248
- Other operating charges +€3,971
up €3,971 (+420%), from €945 to €4,916
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 | €258,240 | €250,096 | -€8,144 | -3.2% |
| Fixed assets | 21/28 | €19,201 | €14,406 | -€4,795 | -25.0% |
| Tangible fixed assets | 22/27 | €19,201 | €14,406 | -€4,795 | -25.0% |
| Plant, machinery and equipment | 23 | €899 | €469 | -€429 | -47.8% |
| Furniture and vehicles | 24 | €2,056 | €616 | -€1,440 | -70.0% |
| Other tangible fixed assets | 26 | €16,247 | €13,321 | -€2,926 | -18.0% |
| Current assets | 29/58 | €239,038 | €235,689 | -€3,349 | -1.4% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,818 | €88,360 | +€2,542 | +3.0% |
| Trade receivables | 40 | €69,698 | €81,960 | +€12,262 | +17.6% |
| Other amounts receivable | 41 | €16,120 | €6,400 | -€9,720 | -60.3% |
| Cash at bank and in hand | 54/58 | €108,393 | €134,269 | +€25,876 | +23.9% |
| Deferred charges and accrued income | 490/1 | €38,827 | €7,060 | -€31,767 | -81.8% |
| Total equity and liabilities | 10/49 | €258,240 | €250,096 | -€8,144 | -3.2% |
| Equity | 10/15 | €60,436 | €73,835 | +€13,398 | +22.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €195,000 | €195,000 | = | 0.0% |
| Distributable reserves | 133 | €195,000 | €195,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,732 | -€128,958 | +€13,773 | +9.6% |
| Investment grants | 15 | €2,168 | €1,793 | -€375 | -17.3% |
| Provisions and deferred taxes | 16 | €723 | €598 | -€125 | -17.3% |
| Deferred taxes | 168 | €723 | €598 | -€125 | -17.3% |
| Amounts payable | 17/49 | €197,081 | €175,663 | -€21,418 | -10.9% |
| Amounts payable within one year | 42/48 | €196,331 | €174,913 | -€21,418 | -10.9% |
| Trade debts | 44 | €191,778 | €169,210 | -€22,568 | -11.8% |
| Suppliers | 440/4 | €191,778 | €169,210 | -€22,568 | -11.8% |
| Taxes, remuneration and social security | 45 | €3,392 | €4,543 | +€1,150 | +33.9% |
| Remuneration and social security | 454/9 | €3,392 | €4,543 | +€1,150 | +33.9% |
| Other amounts payable | 47/48 | €1,160 | €1,160 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €45,749 | €33,780 | -€11,970 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,795 | €4,795 | = | 0.0% |
| Other operating charges | 640/8 | €945 | €4,916 | +€3,971 | +420% |
| Gross operating margin | 9900 | -€81,562 | €59,416 | +€140,978 | |
| Operating profit (loss) | 9901 | -€133,052 | €15,925 | +€148,977 | |
| Financial income | 75/76B | €4,709 | €5,085 | +€376 | +8.0% |
| Recurring financial income | 75 | €4,709 | €5,085 | +€376 | +8.0% |
| Financial charges | 65/66B | €14,531 | €7,248 | -€7,283 | -50.1% |
| Recurring financial charges | 65 | €14,531 | €7,248 | -€7,283 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€142,874 | €13,762 | +€156,635 | |
| Transfer from deferred taxes | 780 | €125 | €125 | = | 0.0% |
| Income taxes | 67/77 | €5 | €113 | +€108 | +1,991% |
| Profit (loss) for the period | 9904 | -€142,754 | €13,773 | +€156,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€142,754 | €13,773 | +€156,527 |
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 15 October 2026 via checked.be.