NEXT GEN LIVING: 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 GEN LIVING
Largest movements
- Stocks and contracts +€54,504
up €54,504 (+5.9%), from €922,971 to €977,474
- Cash -€23,382
down €23,382 (-88.8%), from €26,341 to €2,959
mainly Advances received (-€125,587) and Stocks and contracts (-€54,504)
- Short-term financial debts +€173,105
up €173,105 (+18.1%), from €954,858 to €1.1m
of which Other loans: +€173,105
- Advances received -€125,587
down €125,587 (-100%), from €125,587 to €0
- Profit (loss) carried forward -€12,854
down €12,854 (-77.3%), from -€16,637 to -€29,491
- Gross operating margin -€9,898
down €9,898 (-135%), from -€7,331 to -€17,229
- Financial income +€4,640
up €4,640 (+495%), from €938 to €5,578
- Financial charges -€1,338
down €1,338 (-74.6%), from €1,793 to €455
- Other operating charges +€360
up €360 (+93.0%), from €387 to €748
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 | €1,177,968 | €1,211,745 | +€33,777 | +2.9% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,176,968 | €1,210,745 | +€33,777 | +2.9% |
| Stocks and contracts in progress | 3 | €922,971 | €977,474 | +€54,504 | +5.9% |
| Stocks | 30/36 | €922,971 | €977,474 | +€54,504 | +5.9% |
| Amounts receivable within one year | 40/41 | €226,520 | €229,127 | +€2,607 | +1.2% |
| Trade receivables | 40 | €126,386 | €0 | -€126,386 | -100% |
| Other amounts receivable | 41 | €100,134 | €229,127 | +€128,993 | +129% |
| Cash at bank and in hand | 54/58 | €26,341 | €2,959 | -€23,382 | -88.8% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,185 | +€48 | +4.3% |
| Total equity and liabilities | 10/49 | €1,177,968 | €1,211,745 | +€33,777 | +2.9% |
| Equity | 10/15 | €83,363 | €70,509 | -€12,854 | -15.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,637 | -€29,491 | -€12,854 | -77.3% |
| Amounts payable | 17/49 | €1,094,605 | €1,141,235 | +€46,630 | +4.3% |
| Amounts payable within one year | 42/48 | €1,087,972 | €1,140,598 | +€52,626 | +4.8% |
| Financial debts | 43 | €954,858 | €1,127,964 | +€173,105 | +18.1% |
| Credit institutions | 430/8 | €711,000 | €711,000 | = | 0.0% |
| Other loans | 439 | €243,858 | €416,964 | +€173,105 | +71.0% |
| Trade debts | 44 | €7,462 | €12,570 | +€5,108 | +68.5% |
| Suppliers | 440/4 | €7,462 | €12,570 | +€5,108 | +68.5% |
| Advances received on contracts in progress | 46 | €125,587 | €0 | -€125,587 | -100% |
| Other amounts payable | 47/48 | €64 | €64 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,633 | €637 | -€5,996 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €748 | +€360 | +93.0% |
| Gross operating margin | 9900 | -€7,331 | -€17,229 | -€9,898 | -135% |
| Operating profit (loss) | 9901 | -€7,719 | -€17,977 | -€10,258 | -133% |
| Financial income | 75/76B | €938 | €5,578 | +€4,640 | +495% |
| Recurring financial income | 75 | €938 | €5,578 | +€4,640 | +495% |
| Financial charges | 65/66B | €1,793 | €455 | -€1,338 | -74.6% |
| Recurring financial charges | 65 | €1,793 | €455 | -€1,338 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,574 | -€12,854 | -€4,280 | -49.9% |
| Profit (loss) for the period | 9904 | -€8,574 | -€12,854 | -€4,280 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,574 | -€12,854 | -€4,280 | -49.9% |
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 30 October 2026 via checked.be.