NEXT GENERATIONS: 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 GENERATIONS
Largest movements
- Cash +€41,019
up €41,019 (+53.3%), from €76,908 to €117,927
mainly Net result for the year (+€37,223) and Depreciation (+€18,415)
- Tangible fixed assets -€17,193
down €17,193 (-60.1%), from €28,629 to €11,436
of which Furniture and vehicles: -€17,583
- Receivables within one year +€14,690
up €14,690 (+35.1%), from €41,800 to €56,490
of which Trade receivables: +€13,177
- Profit (loss) carried forward +€36,390
up €36,390 (+29.1%), from €125,056 to €161,446
- Tax, wage and social debts +€8,184
up €8,184 (+103%), from €7,960 to €16,144
of which Taxes: +€8,184
- Other debts -€4,819
down €4,819 (-54.3%), from €8,876 to €4,057
- Other operating charges -€21,487
down €21,487 (-93.4%), from €23,007 to €1,520
- Taxes +€5,198
up €5,198 (+89.3%), from €5,824 to €11,022
- Gross operating margin +€700
up €700 (+1.0%), from €67,606 to €68,307
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 | €148,831 | €187,338 | +€38,508 | +25.9% |
| Fixed assets | 21/28 | €28,629 | €11,436 | -€17,193 | -60.1% |
| Tangible fixed assets | 22/27 | €28,629 | €11,436 | -€17,193 | -60.1% |
| Plant, machinery and equipment | 23 | €3,587 | €3,977 | +€390 | +10.9% |
| Furniture and vehicles | 24 | €25,042 | €7,459 | -€17,583 | -70.2% |
| Current assets | 29/58 | €120,202 | €175,903 | +€55,701 | +46.3% |
| Amounts receivable within one year | 40/41 | €41,800 | €56,490 | +€14,690 | +35.1% |
| Trade receivables | 40 | €0 | €13,177 | +€13,177 | |
| Other amounts receivable | 41 | €41,800 | €43,313 | +€1,513 | +3.6% |
| Cash at bank and in hand | 54/58 | €76,908 | €117,927 | +€41,019 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,486 | -€8 | -0.5% |
| Total equity and liabilities | 10/49 | €148,831 | €187,338 | +€38,508 | +25.9% |
| Equity | 10/15 | €130,056 | €166,446 | +€36,390 | +28.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,056 | €161,446 | +€36,390 | +29.1% |
| Amounts payable | 17/49 | €18,775 | €20,892 | +€2,118 | +11.3% |
| Amounts payable within one year | 42/48 | €18,775 | €20,892 | +€2,118 | +11.3% |
| Financial debts | 43 | €1,273 | €200 | -€1,073 | -84.3% |
| Credit institutions | 430/8 | €1,273 | €200 | -€1,073 | -84.3% |
| Trade debts | 44 | €666 | €491 | -€175 | -26.3% |
| Suppliers | 440/4 | €666 | €491 | -€175 | -26.3% |
| Taxes, remuneration and social security | 45 | €7,960 | €16,144 | +€8,184 | +103% |
| Taxes | 450/3 | €7,960 | €16,144 | +€8,184 | +103% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,876 | €4,057 | -€4,819 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,247 | €18,415 | +€168 | +0.9% |
| Other operating charges | 640/8 | €23,007 | €1,520 | -€21,487 | -93.4% |
| Non-recurring operating charges | 66A | - | €258 | +€258 | |
| Gross operating margin | 9900 | €67,606 | €68,307 | +€700 | +1.0% |
| Operating profit (loss) | 9901 | €26,352 | €48,113 | +€21,761 | +82.6% |
| Financial income | 75/76B | €472 | €350 | -€122 | -25.8% |
| Recurring financial income | 75 | €472 | €350 | -€122 | -25.8% |
| Financial charges | 65/66B | €170 | €219 | +€49 | +28.6% |
| Recurring financial charges | 65 | €170 | €219 | +€49 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €26,654 | €48,245 | +€21,591 | +81.0% |
| Income taxes | 67/77 | €5,824 | €11,022 | +€5,198 | +89.3% |
| Profit (loss) for the period | 9904 | €20,830 | €37,223 | +€16,393 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,830 | €37,223 | +€16,393 | +78.7% |
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 28 October 2026 via checked.be.