NEXT INVEST: what changed
NEXT INVEST
Largest movements
- Receivables within one year +€68,171
up €68,171 (+265%), from €25,761 to €93,932
of which Trade receivables: +€43,447
- Cash -€21,393
down €21,393 (-41.9%), from €51,053 to €29,660
mainly Receivables within one year (-€68,171) and Net result for the year (-€12,158)
- Other debts +€30,730
up €30,730 (+439%), from €7,000 to €37,730
- Current portion of long-term debt +€30,000
new in 2024: €30,000
- Reserves -€12,158
down €12,158 (-35.6%), from €34,122 to €21,964
- Tax, wage and social debts -€1,957
down €1,957 (-38.4%), from €5,091 to €3,135
of which Taxes: -€3,107
- Gross operating margin -€20,657
down €20,657 (-32.8%), from €62,972 to €42,315
- Staff costs +€16,049
up €16,049 (+49.9%), from €32,189 to €48,237
- Taxes -€7,569
down €7,569 (-98.3%), from €7,697 to €128
- Other operating charges +€1,162
up €1,162 (+70.1%), from €1,659 to €2,821
- Depreciation +€721
up €721 (+47.0%), from €1,534 to €2,255
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,007 | €128,629 | +€46,622 | +56.9% |
| Fixed assets | 21/28 | €5,193 | €5,037 | -€155 | -3.0% |
| Tangible fixed assets | 22/27 | €5,193 | €5,037 | -€155 | -3.0% |
| Furniture and vehicles | 24 | €5,193 | €5,037 | -€155 | -3.0% |
| Current assets | 29/58 | €76,814 | €123,591 | +€46,778 | +60.9% |
| Amounts receivable within one year | 40/41 | €25,761 | €93,932 | +€68,171 | +265% |
| Trade receivables | 40 | €19,447 | €62,895 | +€43,447 | +223% |
| Other amounts receivable | 41 | €6,314 | €31,037 | +€24,723 | +392% |
| Cash at bank and in hand | 54/58 | €51,053 | €29,660 | -€21,393 | -41.9% |
| Total equity and liabilities | 10/49 | €82,007 | €128,629 | +€46,622 | +56.9% |
| Equity | 10/15 | €38,122 | €25,964 | -€12,158 | -31.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €34,122 | €21,964 | -€12,158 | -35.6% |
| Distributable reserves | 133 | €34,122 | €21,964 | -€12,158 | -35.6% |
| Amounts payable | 17/49 | €43,884 | €102,664 | +€58,780 | +134% |
| Amounts payable within one year | 42/48 | €43,884 | €102,664 | +€58,780 | +134% |
| Current portion of amounts payable after more than one year | 42 | - | €30,000 | +€30,000 | |
| Financial debts | 43 | €7,057 | €7,060 | +€3 | 0.0% |
| Credit institutions | 430/8 | €7,057 | €7,060 | +€3 | 0.0% |
| Trade debts | 44 | €24,735 | €24,740 | +€4 | 0.0% |
| Suppliers | 440/4 | €24,735 | €24,740 | +€4 | 0.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,091 | €3,135 | -€1,957 | -38.4% |
| Taxes | 450/3 | €3,107 | €0 | -€3,107 | -100% |
| Remuneration and social security | 454/9 | €1,984 | €3,135 | +€1,150 | +58.0% |
| Other amounts payable | 47/48 | €7,000 | €37,730 | +€30,730 | +439% |
| Remuneration, social security and pensions | 62 | €32,189 | €48,237 | +€16,049 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €2,255 | +€721 | +47.0% |
| Other operating charges | 640/8 | €1,659 | €2,821 | +€1,162 | +70.1% |
| Gross operating margin | 9900 | €62,972 | €42,315 | -€20,657 | -32.8% |
| Operating profit (loss) | 9901 | €27,590 | -€10,999 | -€38,589 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +333% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +333% |
| Financial charges | 65/66B | €613 | €1,031 | +€418 | +68.2% |
| Recurring financial charges | 65 | €613 | €1,031 | +€418 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €26,977 | -€12,030 | -€39,007 | |
| Income taxes | 67/77 | €7,697 | €128 | -€7,569 | -98.3% |
| Profit (loss) for the period | 9904 | €19,280 | -€12,158 | -€31,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,280 | -€12,158 | -€31,438 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.