Nexa Smart Solutions: what changed
Nexa Smart Solutions
Largest movements
- Formation expenses +€1,465
up €1,465 (+135%), from €1,089 to €2,554
- Tangible fixed assets -€800
down €800 (-34.3%), from €2,332 to €1,532
- Cash -€569
down €569 (-53.8%), from €1,059 to €489
mainly Investment in fixed assets (net) (-€1,465) and Accrued charges and deferred income (-€1,342)
- Receivables within one year -€125
down €125 (-3.1%), from €3,998 to €3,873
of which Other amounts receivable: -€250
- Accrued charges and deferred income -€1,342
no longer reported in 2025 (was €1,342)
- Other debts +€1,250
new in 2025: €1,250
- Tax, wage and social debts +€716
new in 2025: €716
- Profit (loss) carried forward -€572
down €572 (-62.9%), from -€911 to -€1,483
- Gross operating margin +€821
up €821, from -€12 to €809
- Depreciation +€732
up €732 (+1,081%), from €68 to €800
- Other operating charges -€278
down €278 (-35.7%), from €778 to €500
- Financial charges +€78
up €78 (+145%), from €54 to €132
- Financial income +€50
new in 2025: €50
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,477 | €8,448 | -€29 | -0.3% |
| Formation expenses | 20 | €1,089 | €2,554 | +€1,465 | +135% |
| Fixed assets | 21/28 | €2,332 | €1,532 | -€800 | -34.3% |
| Tangible fixed assets | 22/27 | €2,332 | €1,532 | -€800 | -34.3% |
| Furniture and vehicles | 24 | €2,332 | €1,532 | -€800 | -34.3% |
| Current assets | 29/58 | €5,056 | €4,362 | -€694 | -13.7% |
| Amounts receivable within one year | 40/41 | €3,998 | €3,873 | -€125 | -3.1% |
| Trade receivables | 40 | €3,748 | €3,873 | +€125 | +3.3% |
| Other amounts receivable | 41 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €1,059 | €489 | -€569 | -53.8% |
| Total equity and liabilities | 10/49 | €8,477 | €8,448 | -€29 | -0.3% |
| Equity | 10/15 | €5,089 | €4,517 | -€572 | -11.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€911 | -€1,483 | -€572 | -62.9% |
| Amounts payable | 17/49 | €3,388 | €3,932 | +€543 | +16.0% |
| Amounts payable within one year | 42/48 | €2,047 | €3,932 | +€1,885 | +92.1% |
| Trade debts | 44 | €2,047 | €1,966 | -€81 | -4.0% |
| Suppliers | 440/4 | €2,047 | €1,966 | -€81 | -4.0% |
| Taxes, remuneration and social security | 45 | - | €716 | +€716 | |
| Taxes | 450/3 | - | €716 | +€716 | |
| Other amounts payable | 47/48 | - | €1,250 | +€1,250 | |
| Accrued charges and deferred income | 492/3 | €1,342 | - | -€1,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68 | €800 | +€732 | +1,081% |
| Other operating charges | 640/8 | €778 | €500 | -€278 | -35.7% |
| Gross operating margin | 9900 | -€12 | €809 | +€821 | |
| Operating profit (loss) | 9901 | -€857 | -€491 | +€366 | +42.7% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €54 | €132 | +€78 | +145% |
| Recurring financial charges | 65 | €54 | €132 | +€78 | +145% |
| Profit (loss) for the period before taxes | 9903 | -€911 | -€572 | +€338 | +37.1% |
| Profit (loss) for the period | 9904 | -€911 | -€572 | +€338 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€911 | -€572 | +€338 | +37.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.