NEXT GENERATION ENERGY: 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 GENERATION ENERGY
Largest movements
- Receivables within one year -€13,217
down €13,217 (-8.4%), from €158,158 to €144,941
of which Other amounts receivable: -€13,217
- Profit (loss) carried forward -€215,976
down €215,976, from €132,102 to -€83,873
- Tax, wage and social debts +€205,189
new in 2025: €205,189
- Taxes +€204,986
up €204,986 (+101,058%), from €203 to €205,189
- Gross operating margin -€1,815
down €1,815, from €0 to -€1,815
- Other operating charges +€919
new in 2025: €919
- Financial charges -€153
down €153, from €69 to -€84
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €734,158 | €720,800 | -€13,358 | -1.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €525,245 | €525,245 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,245 | €15,245 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €15,245 | €15,245 | = | 0.0% |
| Financial fixed assets | 28 | €510,000 | €510,000 | = | 0.0% |
| Current assets | 29/58 | €208,913 | €195,555 | -€13,358 | -6.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €158,158 | €144,941 | -€13,217 | -8.4% |
| Trade receivables | 40 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €133,158 | €119,941 | -€13,217 | -9.9% |
| Cash at bank and in hand | 54/58 | €141 | €0 | -€141 | -100% |
| Deferred charges and accrued income | 490/1 | €615 | €615 | = | 0.0% |
| Total equity and liabilities | 10/49 | €734,158 | €720,800 | -€13,358 | -1.8% |
| Equity | 10/15 | €140,157 | -€75,818 | -€215,976 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,102 | -€83,873 | -€215,976 | |
| Amounts payable | 17/49 | €594,001 | €796,619 | +€202,618 | +34.1% |
| Amounts payable within one year | 42/48 | €565,834 | €768,452 | +€202,618 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €309,990 | €309,990 | = | 0.0% |
| Trade debts | 44 | €2,571 | €0 | -€2,571 | -100% |
| Suppliers | 440/4 | €2,571 | €0 | -€2,571 | -100% |
| Advances received on contracts in progress | 46 | €90,000 | €90,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €205,189 | +€205,189 | |
| Taxes | 450/3 | - | €205,189 | +€205,189 | |
| Other amounts payable | 47/48 | €163,273 | €163,273 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €28,166 | €28,166 | = | 0.0% |
| Other operating charges | 640/8 | - | €919 | +€919 | |
| Gross operating margin | 9900 | €0 | -€1,815 | -€1,815 | |
| Operating profit (loss) | 9901 | €0 | -€2,734 | -€2,734 | |
| Financial charges | 65/66B | €69 | -€84 | -€153 | |
| Recurring financial charges | 65 | €69 | -€84 | -€153 | |
| Profit (loss) for the period before taxes | 9903 | -€69 | -€2,650 | -€2,581 | -3,741% |
| Income taxes | 67/77 | €203 | €205,189 | +€204,986 | +101,058% |
| Profit (loss) for the period | 9904 | -€272 | -€207,839 | -€207,567 | -76,356% |
| Profit (loss) for the period to be appropriated | 9905 | -€272 | -€207,839 | -€207,567 | -76,356% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.