NEXIA: 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.
NEXIA
Largest movements
- Financial fixed assets +€250,000
up €250,000 (+28.1%), from €890,979 to €1.1m
- Receivables within one year -€11,499
down €11,499 (-76.3%), from €15,071 to €3,572
of which Other amounts receivable: -€11,499
- Debts after one year +€237,922
up €237,922 (+52.9%), from €450,000 to €687,922
- Profit (loss) carried forward +€13,151
up €13,151 (+28.6%), from €46,038 to €59,189
- Gross operating margin -€81,592
down €81,592, from €80,277 to -€1,315
- Taxes -€38,071
down €38,071, from €23,000 to -€15,071
- Other operating charges -€2,601
no longer reported in 2025 (was €2,601)
- Purchases and services +€1,315
new in 2025: €1,315
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 | €906,050 | €1,149,698 | +€243,647 | +26.9% |
| Fixed assets | 21/28 | €890,979 | €1,144,128 | +€253,148 | +28.4% |
| Tangible fixed assets | 22/27 | €0 | €3,148 | +€3,148 | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €3,148 | +€3,148 | |
| Financial fixed assets | 28 | €890,979 | €1,140,979 | +€250,000 | +28.1% |
| Current assets | 29/58 | €15,071 | €5,570 | -€9,501 | -63.0% |
| Amounts receivable within one year | 40/41 | €15,071 | €3,572 | -€11,499 | -76.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15,071 | €3,572 | -€11,499 | -76.3% |
| Current investments | 50/53 | - | €1,998 | +€1,998 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €906,050 | €1,149,698 | +€243,647 | +26.9% |
| Equity | 10/15 | €411,433 | €424,585 | +€13,151 | +3.2% |
| Contributions | 10/11 | €332,177 | €332,177 | = | 0.0% |
| Capital | 10 | €332,177 | €332,177 | = | 0.0% |
| Issued capital | 100 | €332,177 | €332,177 | = | 0.0% |
| Reserves | 13 | €33,218 | €33,218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,218 | €33,218 | = | 0.0% |
| Legal reserve | 130 | €33,218 | €33,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,038 | €59,189 | +€13,151 | +28.6% |
| Amounts payable | 17/49 | €494,617 | €725,113 | +€230,496 | +46.6% |
| Amounts payable after more than one year | 17 | €450,000 | €687,922 | +€237,922 | +52.9% |
| Other amounts payable | 178/9 | €450,000 | €687,922 | +€237,922 | +52.9% |
| Amounts payable within one year | 42/48 | €44,617 | €37,192 | -€7,426 | -16.6% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €44,537 | €37,052 | -€7,485 | -16.8% |
| Suppliers | 440/4 | €44,537 | €37,052 | -€7,485 | -16.8% |
| Other amounts payable | 47/48 | €70 | €140 | +€70 | +100.0% |
| Non-recurring operating income | 76A | €121,584 | - | -€121,584 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,315 | +€1,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €352 | +€352 | |
| Other operating charges | 640/8 | €2,601 | - | -€2,601 | |
| Non-recurring operating charges | 66A | - | €70 | +€70 | |
| Gross operating margin | 9900 | €80,277 | -€1,315 | -€81,592 | |
| Operating profit (loss) | 9901 | €77,676 | -€1,737 | -€79,413 | |
| Financial charges | 65/66B | €162 | €182 | +€20 | +12.5% |
| Recurring financial charges | 65 | €162 | €182 | +€20 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €77,514 | -€1,919 | -€79,433 | |
| Income taxes | 67/77 | €23,000 | -€15,071 | -€38,071 | |
| Profit (loss) for the period | 9904 | €54,514 | €13,151 | -€41,363 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,514 | €13,151 | -€41,363 | -75.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.