NEXATOPIA: 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.
NEXATOPIA
Largest movements
- Cash +€20,370
up €20,370 (+27.5%), from €74,044 to €94,415
mainly Net result for the year (+€78,036) and Tax, wage and social debts (+€12,107)
- Receivables within one year -€1,886
down €1,886 (-11.9%), from €15,791 to €13,905
of which Trade receivables: -€1,857
- Tax, wage and social debts +€12,107
up €12,107 (+42.9%), from €28,217 to €40,324
- Other debts +€3,922
up €3,922 (+6.7%), from €58,862 to €62,784
- Trade debts +€1,895
up €1,895 (+131.6%), from €1,439 to €3,334
- Gross operating margin -€9,516
down €9,516 (-8.8%), from €108,024 to €98,509
- Taxes -€3,820
down €3,820 (-16.5%), from €23,104 to €19,283
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 | €93,518 | €111,441 | +€17,924 | +19.2% |
| Formation expenses | 20 | €910 | €677 | -€232 | -25.6% |
| Fixed assets | 21/28 | €2,773 | €2,445 | -€328 | -11.8% |
| Tangible fixed assets | 22/27 | €2,773 | €2,445 | -€328 | -11.8% |
| Plant, machinery and equipment | 23 | €1,426 | €1,016 | -€411 | -28.8% |
| Furniture and vehicles | 24 | €1,346 | €1,429 | +€83 | +6.1% |
| Current assets | 29/58 | €89,836 | €108,319 | +€18,484 | +20.6% |
| Amounts receivable within one year | 40/41 | €15,791 | €13,905 | -€1,886 | -11.9% |
| Trade receivables | 40 | €15,425 | €13,568 | -€1,857 | -12.0% |
| Other amounts receivable | 41 | €366 | €337 | -€29 | -7.9% |
| Cash at bank and in hand | 54/58 | €74,044 | €94,415 | +€20,370 | +27.5% |
| Total equity and liabilities | 10/49 | €93,518 | €111,441 | +€17,924 | +19.2% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €88,518 | €106,441 | +€17,924 | +20.2% |
| Amounts payable within one year | 42/48 | €88,518 | €106,441 | +€17,924 | +20.2% |
| Trade debts | 44 | €1,439 | €3,334 | +€1,895 | +131.6% |
| Suppliers | 440/4 | €1,439 | €3,334 | +€1,895 | +131.6% |
| Taxes, remuneration and social security | 45 | €28,217 | €40,324 | +€12,107 | +42.9% |
| Taxes | 450/3 | €28,217 | €40,324 | +€12,107 | +42.9% |
| Other amounts payable | 47/48 | €58,862 | €62,784 | +€3,922 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €1,100 | +€392 | +55.3% |
| Gross operating margin | 9900 | €108,024 | €98,509 | -€9,516 | -8.8% |
| Operating profit (loss) | 9901 | €107,316 | €97,409 | -€9,907 | -9.2% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €68 | €89 | +€22 | +32.0% |
| Recurring financial charges | 65 | €68 | €89 | +€22 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €107,256 | €97,319 | -€9,937 | -9.3% |
| Income taxes | 67/77 | €23,104 | €19,283 | -€3,820 | -16.5% |
| Profit (loss) for the period | 9904 | €84,152 | €78,036 | -€6,116 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,152 | €78,036 | -€6,116 | -7.3% |
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 30 September 2026 via checked.be.