Newstep: what changed
Two fiscal 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.
Newstep
Largest movements
- Cash +€13,311
up €13,311 (+116.5%), from €11,429 to €24,740
mainly Net result for the year (+€23,266) and Depreciation (+€7,929)
- Tangible fixed assets -€11,861
down €11,861 (-73.2%), from €16,204 to €4,344
of which Furniture and vehicles: -€10,657
- Receivables within one year +€699
up €699 (+2.0%), from €34,737 to €35,436
of which Other amounts receivable: +€15,443
- Other debts +€4,491
up €4,491 (+49.8%), from €9,009 to €13,500
- Profit (loss) carried forward -€1,999
down €1,999 (-4.8%), from €41,424 to €39,425
- Trade debts -€983
down €983 (-22.0%), from €4,468 to €3,485
- Tax, wage and social debts +€974
up €974 (+12.3%), from €7,901 to €8,875
- Gross operating margin -€8,612
down €8,612 (-16.2%), from €53,096 to €44,484
- Depreciation -€2,617
down €2,617 (-24.8%), from €10,547 to €7,929
- Other operating charges +€2,517
up €2,517 (+235.7%), from €1,068 to €3,585
- Financial charges +€1,223
up €1,223 (+457.9%), from €267 to €1,490
- Taxes -€913
down €913 (-9.4%), from €9,709 to €8,796
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
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 | €65,858 | €68,285 | +€2,427 | +3.7% |
| Fixed assets | 21/28 | €16,204 | €4,344 | -€11,861 | -73.2% |
| Tangible fixed assets | 22/27 | €16,204 | €4,344 | -€11,861 | -73.2% |
| Plant, machinery and equipment | 23 | €2,836 | €1,632 | -€1,204 | -42.4% |
| Furniture and vehicles | 24 | €13,368 | €2,711 | -€10,657 | -79.7% |
| Current assets | 29/58 | €49,653 | €63,941 | +€14,288 | +28.8% |
| Amounts receivable within one year | 40/41 | €34,737 | €35,436 | +€699 | +2.0% |
| Trade receivables | 40 | €32,912 | €18,168 | -€14,744 | -44.8% |
| Other amounts receivable | 41 | €1,825 | €17,268 | +€15,443 | +846.3% |
| Cash at bank and in hand | 54/58 | €11,429 | €24,740 | +€13,311 | +116.5% |
| Deferred charges and accrued income | 490/1 | €3,488 | €3,765 | +€277 | +8.0% |
| Total equity and liabilities | 10/49 | €65,858 | €68,285 | +€2,427 | +3.7% |
| Equity | 10/15 | €44,424 | €42,425 | -€1,999 | -4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,424 | €39,425 | -€1,999 | -4.8% |
| Amounts payable | 17/49 | €21,434 | €25,860 | +€4,426 | +20.6% |
| Amounts payable within one year | 42/48 | €21,378 | €25,860 | +€4,482 | +21.0% |
| Trade debts | 44 | €4,468 | €3,485 | -€983 | -22.0% |
| Suppliers | 440/4 | €4,468 | €3,485 | -€983 | -22.0% |
| Taxes, remuneration and social security | 45 | €7,901 | €8,875 | +€974 | +12.3% |
| Taxes | 450/3 | €7,901 | €8,875 | +€974 | +12.3% |
| Other amounts payable | 47/48 | €9,009 | €13,500 | +€4,491 | +49.8% |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,547 | €7,929 | -€2,617 | -24.8% |
| Other operating charges | 640/8 | €1,068 | €3,585 | +€2,517 | +235.7% |
| Gross operating margin | 9900 | €53,096 | €44,484 | -€8,612 | -16.2% |
| Operating profit (loss) | 9901 | €41,482 | €32,970 | -€8,512 | -20.5% |
| Financial income | 75/76B | €1 | €583 | +€582 | +83162.9% |
| Recurring financial income | 75 | €1 | €583 | +€582 | +83162.9% |
| Financial charges | 65/66B | €267 | €1,490 | +€1,223 | +457.9% |
| Recurring financial charges | 65 | €267 | €1,490 | +€1,223 | +457.9% |
| Profit (loss) for the period before taxes | 9903 | €41,215 | €32,063 | -€9,153 | -22.2% |
| Income taxes | 67/77 | €9,709 | €8,796 | -€913 | -9.4% |
| Profit (loss) for the period | 9904 | €31,506 | €23,266 | -€8,240 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,506 | €23,266 | -€8,240 | -26.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.