NEWDAIS: 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.
NEWDAIS
Largest movements
- Cash -€43,707
down €43,707 (-34.7%), from €125,933 to €82,226
mainly Net result for the year (-€35,077) and Debts after one year (-€13,120)
- Tangible fixed assets -€14,312
down €14,312 (-26.2%), from €54,631 to €40,319
- Receivables within one year +€2,093
up €2,093 (+62.1%), from €3,373 to €5,466
of which Other amounts receivable: +€2,093
- Profit (loss) carried forward -€35,077
down €35,077 (-48.2%), from €72,722 to €37,645
- Debts after one year -€13,120
down €13,120 (-37.7%), from €34,818 to €21,698
- Tax, wage and social debts -€10,403
down €10,403 (-59.3%), from €17,538 to €7,136
of which Remuneration and social security: -€10,000
- Other debts -€4,742
down €4,742 (-100%), from €4,742 to €0
- Current portion of long-term debt +€3,646
up €3,646 (+28.7%), from €12,686 to €16,332
- Gross operating margin -€23,239
down €23,239, from €4,722 to -€18,517
- Depreciation +€3,578
up €3,578 (+33.3%), from €10,734 to €14,312
- Financial charges -€490
down €490 (-24.9%), from €1,965 to €1,475
- Taxes -€403
down €403 (-61.4%), from €656 to €254
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 | €186,326 | €129,273 | -€57,053 | -30.6% |
| Fixed assets | 21/28 | €54,631 | €40,319 | -€14,312 | -26.2% |
| Tangible fixed assets | 22/27 | €54,631 | €40,319 | -€14,312 | -26.2% |
| Furniture and vehicles | 24 | €54,631 | €40,319 | -€14,312 | -26.2% |
| Current assets | 29/58 | €131,696 | €88,955 | -€42,741 | -32.5% |
| Amounts receivable within one year | 40/41 | €3,373 | €5,466 | +€2,093 | +62.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,373 | €5,466 | +€2,093 | +62.1% |
| Cash at bank and in hand | 54/58 | €125,933 | €82,226 | -€43,707 | -34.7% |
| Deferred charges and accrued income | 490/1 | €2,390 | €1,263 | -€1,127 | -47.2% |
| Total equity and liabilities | 10/49 | €186,326 | €129,273 | -€57,053 | -30.6% |
| Equity | 10/15 | €113,980 | €78,904 | -€35,077 | -30.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,259 | €38,259 | = | 0.0% |
| Distributable reserves | 133 | €38,259 | €38,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,722 | €37,645 | -€35,077 | -48.2% |
| Amounts payable | 17/49 | €72,346 | €50,370 | -€21,976 | -30.4% |
| Amounts payable after more than one year | 17 | €34,818 | €21,698 | -€13,120 | -37.7% |
| Financial debts | 170/4 | €34,818 | €21,698 | -€13,120 | -37.7% |
| Amounts payable within one year | 42/48 | €37,528 | €28,360 | -€9,167 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €12,686 | €16,332 | +€3,646 | +28.7% |
| Trade debts | 44 | €2,561 | €4,893 | +€2,332 | +91.0% |
| Suppliers | 440/4 | €2,561 | €4,893 | +€2,332 | +91.0% |
| Taxes, remuneration and social security | 45 | €17,538 | €7,136 | -€10,403 | -59.3% |
| Taxes | 450/3 | €656 | €254 | -€403 | -61.4% |
| Remuneration and social security | 454/9 | €16,882 | €6,882 | -€10,000 | -59.2% |
| Other amounts payable | 47/48 | €4,742 | €0 | -€4,742 | -100% |
| Accrued charges and deferred income | 492/3 | - | €311 | +€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,734 | €14,312 | +€3,578 | +33.3% |
| Other operating charges | 640/8 | €499 | €520 | +€21 | +4.2% |
| Gross operating margin | 9900 | €4,722 | -€18,517 | -€23,239 | |
| Operating profit (loss) | 9901 | -€6,510 | -€33,349 | -€26,838 | -412% |
| Financial charges | 65/66B | €1,965 | €1,475 | -€490 | -24.9% |
| Recurring financial charges | 65 | €1,965 | €1,475 | -€490 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,475 | -€34,823 | -€26,348 | -311% |
| Income taxes | 67/77 | €656 | €254 | -€403 | -61.4% |
| Profit (loss) for the period | 9904 | -€9,131 | -€35,077 | -€25,946 | -284% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,131 | -€35,077 | -€25,946 | -284% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.