NEWTON & CO: 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.
NEWTON & CO
Largest movements
- Cash +€37,079
up €37,079 (+143%), from €25,994 to €63,072
mainly Net result for the year (+€23,676) and Trade debts (+€21,292)
- Receivables within one year +€15,829
up €15,829 (+261%), from €6,065 to €21,894
of which Trade receivables: +€15,185
- Tangible fixed assets +€1,806
new in 2025: €1,806
- Reserves +€23,676
up €23,676 (+132%), from €17,966 to €41,642
of which Distributable reserves: +€23,676
- Trade debts +€21,292
new in 2025: €21,292
- Tax, wage and social debts +€10,059
up €10,059 (+190%), from €5,300 to €15,359
- Gross operating margin +€21,000
up €21,000 (+131%), from €16,065 to €37,065
- Taxes +€6,866
up €6,866 (+130%), from €5,300 to €12,166
- Depreciation +€454
new in 2025: €454
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 | €32,059 | €86,772 | +€54,714 | +171% |
| Fixed assets | 21/28 | - | €1,806 | +€1,806 | |
| Tangible fixed assets | 22/27 | - | €1,806 | +€1,806 | |
| Furniture and vehicles | 24 | - | €1,806 | +€1,806 | |
| Current assets | 29/58 | €32,059 | €84,967 | +€52,908 | +165% |
| Amounts receivable within one year | 40/41 | €6,065 | €21,894 | +€15,829 | +261% |
| Trade receivables | 40 | €6,065 | €21,250 | +€15,185 | +250% |
| Other amounts receivable | 41 | - | €644 | +€644 | |
| Cash at bank and in hand | 54/58 | €25,994 | €63,072 | +€37,079 | +143% |
| Total equity and liabilities | 10/49 | €32,059 | €86,772 | +€54,714 | +171% |
| Equity | 10/15 | €24,166 | €47,842 | +€23,676 | +98.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,966 | €41,642 | +€23,676 | +132% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,250 | €9,250 | = | 0.0% |
| Distributable reserves | 133 | €6,856 | €30,532 | +€23,676 | +345% |
| Amounts payable | 17/49 | €7,892 | €38,931 | +€31,038 | +393% |
| Amounts payable within one year | 42/48 | €7,892 | €38,931 | +€31,038 | +393% |
| Trade debts | 44 | - | €21,292 | +€21,292 | |
| Suppliers | 440/4 | - | €21,292 | +€21,292 | |
| Taxes, remuneration and social security | 45 | €5,300 | €15,359 | +€10,059 | +190% |
| Taxes | 450/3 | €5,300 | €15,359 | +€10,059 | +190% |
| Other amounts payable | 47/48 | €2,592 | €2,280 | -€312 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €454 | +€454 | |
| Other operating charges | 640/8 | €464 | €467 | +€3 | +0.6% |
| Gross operating margin | 9900 | €16,065 | €37,065 | +€21,000 | +131% |
| Operating profit (loss) | 9901 | €15,600 | €36,144 | +€20,544 | +132% |
| Financial charges | 65/66B | €86 | €303 | +€217 | +253% |
| Recurring financial charges | 65 | €86 | €303 | +€217 | +253% |
| Profit (loss) for the period before taxes | 9903 | €15,515 | €35,841 | +€20,327 | +131% |
| Income taxes | 67/77 | €5,300 | €12,166 | +€6,866 | +130% |
| Profit (loss) for the period | 9904 | €10,215 | €23,676 | +€13,461 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €10,215 | €23,676 | +€13,461 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.