Next Day Development: 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 Day Development
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-40.4%), from €2.7m to €1.6m
of which Trade receivables: -€1.1m
- Cash -€40,432
down €40,432 (-94.3%), from €42,858 to €2,426
mainly Trade debts (-€1.5m) and Net result for the year (-€675,325)
- Trade debts -€1.5m
down €1.5m (-56.6%), from €2.6m to €1.1m
- Other debts +€1.0m
up €1.0m (+676.4%), from €153,564 to €1.2m
- Profit (loss) carried forward -€675,325
down €675,325 (-17116.3%), from -€3,946 to -€679,270
- Gross operating margin -€704,092
down €704,092, from €178,051 to -€526,041
- Staff costs +€27,192
up €27,192 (+35.8%), from €75,861 to €103,053
- Financial charges +€22,758
up €22,758 (+621.4%), from €3,662 to €26,420
- Taxes -€17,481
down €17,481, from €16,515 to -€966
- Depreciation +€8,422
up €8,422 (+67.2%), from €12,530 to €20,952
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 | €2,794,251 | €1,695,796 | -€1.1m | -39.3% |
| Fixed assets | 21/28 | €43,595 | €57,476 | +€13,881 | +31.8% |
| Intangible fixed assets | 21 | €15,914 | €12,289 | -€3,625 | -22.8% |
| Tangible fixed assets | 22/27 | €27,681 | €45,187 | +€17,506 | +63.2% |
| Furniture and vehicles | 24 | €27,681 | €45,187 | +€17,506 | +63.2% |
| Current assets | 29/58 | €2,750,657 | €1,638,320 | -€1.1m | -40.4% |
| Amounts receivable within one year | 40/41 | €2,661,859 | €1,586,944 | -€1.1m | -40.4% |
| Trade receivables | 40 | €2,624,206 | €1,495,171 | -€1.1m | -43.0% |
| Other amounts receivable | 41 | €37,653 | €91,774 | +€54,121 | +143.7% |
| Cash at bank and in hand | 54/58 | €42,858 | €2,426 | -€40,432 | -94.3% |
| Deferred charges and accrued income | 490/1 | €45,940 | €48,950 | +€3,010 | +6.6% |
| Total equity and liabilities | 10/49 | €2,794,251 | €1,695,796 | -€1.1m | -39.3% |
| Equity | 10/15 | €46,054 | -€629,270 | -€675,325 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,946 | -€679,270 | -€675,325 | -17116.3% |
| Amounts payable | 17/49 | €2,748,197 | €2,325,066 | -€423,130 | -15.4% |
| Amounts payable within one year | 42/48 | €2,748,197 | €2,325,066 | -€423,130 | -15.4% |
| Trade debts | 44 | €2,564,102 | €1,114,065 | -€1.5m | -56.6% |
| Suppliers | 440/4 | €2,564,102 | €1,114,065 | -€1.5m | -56.6% |
| Taxes, remuneration and social security | 45 | €30,531 | €18,694 | -€11,837 | -38.8% |
| Taxes | 450/3 | €21,747 | €0 | -€21,747 | -100.0% |
| Remuneration and social security | 454/9 | €8,784 | €18,694 | +€9,910 | +112.8% |
| Other amounts payable | 47/48 | €153,564 | €1,192,307 | +€1.0m | +676.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,067 | +€3,067 | |
| Remuneration, social security and pensions | 62 | €75,861 | €103,053 | +€27,192 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,530 | €20,952 | +€8,422 | +67.2% |
| Other operating charges | 640/8 | - | €412 | +€412 | |
| Gross operating margin | 9900 | €178,051 | -€526,041 | -€704,092 | |
| Operating profit (loss) | 9901 | €89,660 | -€650,458 | -€740,118 | |
| Financial income | 75/76B | €24 | €587 | +€563 | +2324.8% |
| Recurring financial income | 75 | €24 | €587 | +€563 | +2324.8% |
| Financial charges | 65/66B | €3,662 | €26,420 | +€22,758 | +621.4% |
| Recurring financial charges | 65 | €3,662 | €26,420 | +€22,758 | +621.4% |
| Profit (loss) for the period before taxes | 9903 | €86,022 | -€676,291 | -€762,313 | |
| Income taxes | 67/77 | €16,515 | -€966 | -€17,481 | |
| Profit (loss) for the period | 9904 | €69,507 | -€675,325 | -€744,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,507 | -€675,325 | -€744,832 |
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 11 October 2026 via checked.be.