Next.be: 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.
Next.be
Largest movements
- Tangible fixed assets +€25,650
up €25,650 (+171.4%), from €14,968 to €40,618
of which Furniture and vehicles: +€21,239
- Stocks and contracts +€2,372
new in 2025: €2,372
- Receivables within one year +€2,255
up €2,255 (+65.2%), from €3,456 to €5,711
of which Other amounts receivable: +€4,627
- Cash +€1,818
up €1,818 (+10.1%), from €17,987 to €19,806
mainly Net result for the year (+€25,078) and Tax, wage and social debts (+€11,612)
- Deferred charges and accrued income +€1,239
new in 2025: €1,239
- Reserves +€25,078
up €25,078 (+133.9%), from €18,728 to €43,806
- Tax, wage and social debts +€11,612
up €11,612 (+4949.4%), from €235 to €11,846
of which Taxes: +€9,057
- Other debts -€3,310
down €3,310 (-77.9%), from €4,247 to €936
- Gross operating margin +€31,368
up €31,368 (+331.8%), from €9,454 to €40,821
- Taxes +€9,057
up €9,057 (+3860.4%), from €235 to €9,292
- Depreciation -€2,066
down €2,066 (-34.4%), from €5,998 to €3,932
- Other operating charges +€1,653
up €1,653 (+238.2%), from €694 to €2,347
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 | €36,411 | €69,746 | +€33,335 | +91.6% |
| Fixed assets | 21/28 | €14,968 | €40,618 | +€25,650 | +171.4% |
| Tangible fixed assets | 22/27 | €14,968 | €40,618 | +€25,650 | +171.4% |
| Plant, machinery and equipment | 23 | €5,324 | €9,988 | +€4,664 | +87.6% |
| Furniture and vehicles | 24 | €8,887 | €30,125 | +€21,239 | +239.0% |
| Other tangible fixed assets | 26 | €757 | €504 | -€252 | -33.3% |
| Current assets | 29/58 | €21,443 | €29,128 | +€7,684 | +35.8% |
| Stocks and contracts in progress | 3 | - | €2,372 | +€2,372 | |
| Stocks | 30/36 | - | €2,372 | +€2,372 | |
| Amounts receivable within one year | 40/41 | €3,456 | €5,711 | +€2,255 | +65.2% |
| Trade receivables | 40 | €2,541 | €169 | -€2,372 | -93.3% |
| Other amounts receivable | 41 | €915 | €5,541 | +€4,627 | +505.9% |
| Cash at bank and in hand | 54/58 | €17,987 | €19,806 | +€1,818 | +10.1% |
| Deferred charges and accrued income | 490/1 | - | €1,239 | +€1,239 | |
| Total equity and liabilities | 10/49 | €36,411 | €69,746 | +€33,335 | +91.6% |
| Equity | 10/15 | €31,128 | €56,206 | +€25,078 | +80.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,728 | €43,806 | +€25,078 | +133.9% |
| Distributable reserves | 133 | €18,728 | €43,806 | +€25,078 | +133.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,283 | €13,540 | +€8,257 | +156.3% |
| Amounts payable within one year | 42/48 | €5,283 | €13,540 | +€8,257 | +156.3% |
| Trade debts | 44 | €802 | €757 | -€45 | -5.6% |
| Suppliers | 440/4 | €802 | €757 | -€45 | -5.6% |
| Taxes, remuneration and social security | 45 | €235 | €11,846 | +€11,612 | +4949.4% |
| Taxes | 450/3 | €235 | €9,292 | +€9,057 | +3860.4% |
| Remuneration and social security | 454/9 | - | €2,555 | +€2,555 | |
| Other amounts payable | 47/48 | €4,247 | €936 | -€3,310 | -77.9% |
| Non-recurring operating income | 76A | - | €1,151 | +€1,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,998 | €3,932 | -€2,066 | -34.4% |
| Other operating charges | 640/8 | €694 | €2,347 | +€1,653 | +238.2% |
| Gross operating margin | 9900 | €9,454 | €40,821 | +€31,368 | +331.8% |
| Operating profit (loss) | 9901 | €2,762 | €34,543 | +€31,781 | +1150.7% |
| Financial income | 75/76B | €2 | €21 | +€19 | +993.8% |
| Recurring financial income | 75 | €2 | €21 | +€19 | +993.8% |
| Financial charges | 65/66B | €183 | €195 | +€12 | +6.4% |
| Recurring financial charges | 65 | €183 | €195 | +€12 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €2,581 | €34,370 | +€31,789 | +1231.8% |
| Income taxes | 67/77 | €235 | €9,292 | +€9,057 | +3860.4% |
| Profit (loss) for the period | 9904 | €2,346 | €25,078 | +€22,732 | +968.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,346 | €25,078 | +€22,732 | +968.9% |
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 9 October 2026 via checked.be.