NEXT GATE: 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.
NEXT GATE
Largest movements
- Receivables within one year -€27,936
down €27,936 (-100.0%), from €27,936 to €0
of which Trade receivables: -€25,544
- Tangible fixed assets -€7,196
down €7,196 (-100.0%), from €7,196 to €0
- Cash -€7,058
down €7,058 (-73.5%), from €9,609 to €2,551
mainly Net result for the year (-€19,262) and Tax, wage and social debts (-€16,906)
- Stocks and contracts -€5,961
down €5,961 (-100.0%), from €5,961 to €0
- Profit (loss) carried forward -€19,262
down €19,262, from €10,968 to -€8,294
- Tax, wage and social debts -€16,906
down €16,906 (-84.9%), from €19,906 to €3,001
- Other debts -€8,868
down €8,868 (-63.2%), from €14,025 to €5,157
- Trade debts -€3,115
down €3,115 (-88.6%), from €3,515 to €400
- Gross operating margin -€28,897
down €28,897, from €14,672 to -€14,226
- Depreciation -€6,089
no longer reported in 2025 (was €6,089)
- Other operating charges +€4,335
up €4,335 (+498.9%), from €869 to €5,204
- Taxes -€2,983
down €2,983 (-92.3%), from €3,231 to €248
- Financial income +€502
up €502 (+98411.8%), from €1 to €502
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 | €50,914 | €2,764 | -€48,150 | -94.6% |
| Fixed assets | 21/28 | €7,409 | €213 | -€7,196 | -97.1% |
| Tangible fixed assets | 22/27 | €7,196 | €0 | -€7,196 | -100.0% |
| Furniture and vehicles | 24 | €7,196 | €0 | -€7,196 | -100.0% |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €43,505 | €2,551 | -€40,954 | -94.1% |
| Stocks and contracts in progress | 3 | €5,961 | €0 | -€5,961 | -100.0% |
| Stocks | 30/36 | €5,961 | €0 | -€5,961 | -100.0% |
| Amounts receivable within one year | 40/41 | €27,936 | €0 | -€27,936 | -100.0% |
| Trade receivables | 40 | €25,544 | €0 | -€25,544 | -100.0% |
| Other amounts receivable | 41 | €2,391 | - | -€2,391 | |
| Cash at bank and in hand | 54/58 | €9,609 | €2,551 | -€7,058 | -73.5% |
| Total equity and liabilities | 10/49 | €50,914 | €2,764 | -€48,150 | -94.6% |
| Equity | 10/15 | €13,468 | -€5,794 | -€19,262 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,968 | -€8,294 | -€19,262 | |
| Amounts payable | 17/49 | €37,446 | €8,558 | -€28,888 | -77.1% |
| Amounts payable within one year | 42/48 | €37,446 | €8,558 | -€28,888 | -77.1% |
| Trade debts | 44 | €3,515 | €400 | -€3,115 | -88.6% |
| Suppliers | 440/4 | €3,515 | €400 | -€3,115 | -88.6% |
| Taxes, remuneration and social security | 45 | €19,906 | €3,001 | -€16,906 | -84.9% |
| Taxes | 450/3 | €19,906 | €3,001 | -€16,906 | -84.9% |
| Other amounts payable | 47/48 | €14,025 | €5,157 | -€8,868 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,089 | - | -€6,089 | |
| Other operating charges | 640/8 | €869 | €5,204 | +€4,335 | +498.9% |
| Gross operating margin | 9900 | €14,672 | -€14,226 | -€28,897 | |
| Operating profit (loss) | 9901 | €7,714 | -€19,430 | -€27,144 | |
| Financial income | 75/76B | €1 | €502 | +€502 | +98411.8% |
| Recurring financial income | 75 | €1 | €502 | +€502 | +98411.8% |
| Financial charges | 65/66B | €190 | €87 | -€103 | -54.3% |
| Recurring financial charges | 65 | €190 | €87 | -€103 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €7,525 | -€19,014 | -€26,539 | |
| Income taxes | 67/77 | €3,231 | €248 | -€2,983 | -92.3% |
| Profit (loss) for the period | 9904 | €4,294 | -€19,262 | -€23,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,294 | -€19,262 | -€23,556 |
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 5 October 2026 via checked.be.