NEXIA DISTRIBUTION: 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.
NEXIA DISTRIBUTION
Largest movements
- Receivables within one year -€8,111
down €8,111 (-5.5%), from €147,102 to €138,991
- Tangible fixed assets -€4,291
no longer reported in 2025 (was €4,291)
of which Plant, machinery and equipment: -€2,384
- Profit (loss) carried forward -€9,565
down €9,565 (-17.8%), from €53,755 to €44,189
- Trade debts -€3,611
down €3,611 (-65.1%), from €5,549 to €1,938
- Financial income -€7,910
no longer reported in 2025 (was €7,910)
- Gross operating margin +€6,633
up €6,633 (+58.3%), from -€11,385 to -€4,752
- Purchases and services -€5,775
down €5,775 (-43.7%), from €13,227 to €7,452
- Taxes -€5,288
down €5,288 (-95.3%), from €5,549 to €262
- Turnover +€2,700
new in 2025: €2,700
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 | €152,504 | €139,328 | -€13,176 | -8.6% |
| Fixed assets | 21/28 | €4,291 | - | -€4,291 | |
| Tangible fixed assets | 22/27 | €4,291 | - | -€4,291 | |
| Plant, machinery and equipment | 23 | €2,384 | - | -€2,384 | |
| Other tangible fixed assets | 26 | €1,908 | - | -€1,908 | |
| Current assets | 29/58 | €148,213 | €139,328 | -€8,885 | -6.0% |
| Amounts receivable within one year | 40/41 | €147,102 | €138,991 | -€8,111 | -5.5% |
| Other amounts receivable | 41 | €147,102 | €138,991 | -€8,111 | -5.5% |
| Cash at bank and in hand | 54/58 | €1,110 | €336 | -€774 | -69.7% |
| Total equity and liabilities | 10/49 | €152,504 | €139,328 | -€13,176 | -8.6% |
| Equity | 10/15 | €146,955 | €137,389 | -€9,565 | -6.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €31,200 | €31,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €6,200 | +€6,200 | |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,755 | €44,189 | -€9,565 | -17.8% |
| Amounts payable | 17/49 | €5,549 | €1,938 | -€3,611 | -65.1% |
| Amounts payable within one year | 42/48 | €5,549 | €1,938 | -€3,611 | -65.1% |
| Trade debts | 44 | €5,549 | €1,938 | -€3,611 | -65.1% |
| Suppliers | 440/4 | €5,549 | €1,938 | -€3,611 | -65.1% |
| Turnover | 70 | - | €2,700 | +€2,700 | |
| Non-recurring operating income | 76A | - | €2,700 | +€2,700 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,227 | €7,452 | -€5,775 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,809 | - | -€1,809 | |
| Other operating charges | 640/8 | €142 | €238 | +€96 | +67.9% |
| Non-recurring operating charges | 66A | - | €4,291 | +€4,291 | |
| Gross operating margin | 9900 | -€11,385 | -€4,752 | +€6,633 | +58.3% |
| Operating profit (loss) | 9901 | -€13,336 | -€9,281 | +€4,055 | +30.4% |
| Financial income | 75/76B | €7,910 | - | -€7,910 | |
| Recurring financial income | 75 | €7,910 | - | -€7,910 | |
| Financial charges | 65/66B | €45 | €23 | -€22 | -49.3% |
| Recurring financial charges | 65 | €45 | €23 | -€22 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,470 | -€9,304 | -€3,834 | -70.1% |
| Income taxes | 67/77 | €5,549 | €262 | -€5,288 | -95.3% |
| Profit (loss) for the period | 9904 | -€11,019 | -€9,565 | +€1,454 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,019 | -€9,565 | +€1,454 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.