NEWTON: 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.
NEWTON
Largest movements
- Current investments -€400,000
down €400,000 (-30.8%), from €1.3m to €900,000
- Cash +€239,912
up €239,912 (+960.7%), from €24,973 to €264,886
mainly Current investments (+€400,000) and Depreciation (+€75,513)
- Tangible fixed assets +€139,783
up €139,783 (+9.9%), from €1.4m to €1.6m
of which Land and buildings: +€145,879
- Profit (loss) carried forward -€32,821
down €32,821 (-4.0%), from €815,238 to €782,417
- Depreciation -€17,166
down €17,166 (-18.5%), from €92,679 to €75,513
- Financial income -€14,902
down €14,902 (-34.1%), from €43,695 to €28,793
of which Financial income: -€14,902
- Other operating charges +€2,247
up €2,247 (+55.4%), from €4,057 to €6,304
- Gross operating margin -€1,605
down €1,605 (-1.9%), from €84,377 to €82,772
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 | €2,765,741 | €2,736,054 | -€29,688 | -1.1% |
| Fixed assets | 21/28 | €1,417,066 | €1,556,848 | +€139,783 | +9.9% |
| Tangible fixed assets | 22/27 | €1,417,066 | €1,556,848 | +€139,783 | +9.9% |
| Land and buildings | 22 | €1,393,483 | €1,539,362 | +€145,879 | +10.5% |
| Plant, machinery and equipment | 23 | €980 | €434 | -€546 | -55.7% |
| Furniture and vehicles | 24 | €22,603 | €17,053 | -€5,550 | -24.6% |
| Current assets | 29/58 | €1,348,675 | €1,179,205 | -€169,470 | -12.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,405 | €11,102 | -€2,303 | -17.2% |
| Trade receivables | 40 | €297 | €2,464 | +€2,167 | +730.8% |
| Other amounts receivable | 41 | €13,109 | €8,638 | -€4,471 | -34.1% |
| Current investments | 50/53 | €1,300,000 | €900,000 | -€400,000 | -30.8% |
| Cash at bank and in hand | 54/58 | €24,973 | €264,886 | +€239,912 | +960.7% |
| Deferred charges and accrued income | 490/1 | €10,297 | €3,217 | -€7,079 | -68.8% |
| Total equity and liabilities | 10/49 | €2,765,741 | €2,736,054 | -€29,688 | -1.1% |
| Equity | 10/15 | €1,796,156 | €1,762,397 | -€33,760 | -1.9% |
| Contributions | 10/11 | €896,208 | €896,208 | = | 0.0% |
| Reserves | 13 | €84,711 | €83,771 | -€939 | -1.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €75,607 | €74,668 | -€939 | -1.2% |
| Distributable reserves | 133 | €9,104 | €9,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €815,238 | €782,417 | -€32,821 | -4.0% |
| Provisions and deferred taxes | 16 | €25,202 | €24,889 | -€313 | -1.2% |
| Deferred taxes | 168 | €25,202 | €24,889 | -€313 | -1.2% |
| Amounts payable | 17/49 | €944,382 | €948,767 | +€4,385 | +0.5% |
| Amounts payable within one year | 42/48 | €877,196 | €882,655 | +€5,458 | +0.6% |
| Trade debts | 44 | €11,280 | €13,842 | +€2,562 | +22.7% |
| Suppliers | 440/4 | €11,280 | €13,842 | +€2,562 | +22.7% |
| Advances received on contracts in progress | 46 | €1,026 | €0 | -€1,026 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,945 | €7,253 | +€3,308 | +83.9% |
| Taxes | 450/3 | €3,945 | €7,253 | +€3,308 | +83.9% |
| Other amounts payable | 47/48 | €860,946 | €861,560 | +€614 | +0.1% |
| Accrued charges and deferred income | 492/3 | €67,186 | €66,113 | -€1,073 | -1.6% |
| Non-recurring operating income | 76A | €2,479 | €0 | -€2,479 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,679 | €75,513 | -€17,166 | -18.5% |
| Other operating charges | 640/8 | €4,057 | €6,304 | +€2,247 | +55.4% |
| Gross operating margin | 9900 | €84,377 | €82,772 | -€1,605 | -1.9% |
| Operating profit (loss) | 9901 | -€12,359 | €955 | +€13,314 | |
| Financial income | 75/76B | €43,695 | €28,793 | -€14,902 | -34.1% |
| Recurring financial income | 75 | €43,695 | €28,793 | -€14,902 | -34.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €63,518 | €62,988 | -€530 | -0.8% |
| Recurring financial charges | 65 | €63,518 | €62,988 | -€530 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,181 | -€33,240 | -€1,059 | -3.3% |
| Transfer from deferred taxes | 780 | - | €313 | +€313 | |
| Profit (loss) for the period | 9904 | -€32,181 | -€32,927 | -€746 | -2.3% |
| Transfer from tax-exempt reserves | 789 | - | €939 | +€939 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,181 | -€31,988 | +€193 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.