NEXT ITGEN: 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 ITGEN
Largest movements
- Receivables within one year +€38,193
up €38,193 (+200.5%), from €19,046 to €57,238
of which Trade receivables: +€23,912
- Cash -€37,191
down €37,191 (-30.2%), from €123,217 to €86,026
mainly Receivables within one year (-€38,193) and Other debts (-€22,727)
- Tangible fixed assets +€4,615
up €4,615 (+30.1%), from €15,331 to €19,945
of which Furniture and vehicles: +€3,298
- Other debts -€22,727
no longer reported in 2024 (was €22,727)
- Trade debts +€17,929
up €17,929 (+93.7%), from €19,139 to €37,068
- Profit (loss) carried forward +€11,646
up €11,646 (+12.7%), from €91,563 to €103,210
- Tax, wage and social debts -€2,124
down €2,124 (-13.2%), from €16,136 to €14,012
of which Remuneration and social security: -€2,000
- Gross operating margin -€25,379
down €25,379 (-52.4%), from €48,465 to €23,085
- Taxes -€2,804
down €2,804 (-30.6%), from €9,162 to €6,358
- Depreciation +€2,558
up €2,558 (+193.6%), from €1,321 to €3,879
- Other operating charges +€1,065
up €1,065 (+185.8%), from €573 to €1,639
- Financial income +€842
up €842 (+133630.2%), from €1 to €843
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,005 | €163,729 | +€4,724 | +3.0% |
| Formation expenses | 20 | €273 | - | -€273 | |
| Fixed assets | 21/28 | €15,628 | €20,242 | +€4,615 | +29.5% |
| Tangible fixed assets | 22/27 | €15,331 | €19,945 | +€4,615 | +30.1% |
| Furniture and vehicles | 24 | €15,331 | €18,628 | +€3,298 | +21.5% |
| Other tangible fixed assets | 26 | - | €1,317 | +€1,317 | |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €143,105 | €143,487 | +€382 | +0.3% |
| Amounts receivable within one year | 40/41 | €19,046 | €57,238 | +€38,193 | +200.5% |
| Trade receivables | 40 | €19,006 | €42,918 | +€23,912 | +125.8% |
| Other amounts receivable | 41 | €40 | €14,320 | +€14,281 | +36007.6% |
| Cash at bank and in hand | 54/58 | €123,217 | €86,026 | -€37,191 | -30.2% |
| Deferred charges and accrued income | 490/1 | €842 | €222 | -€620 | -73.6% |
| Total equity and liabilities | 10/49 | €159,005 | €163,729 | +€4,724 | +3.0% |
| Equity | 10/15 | €101,003 | €112,650 | +€11,646 | +11.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €2,940 | €2,940 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,940 | €2,940 | = | 0.0% |
| Other | 1319 | €2,940 | €2,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,563 | €103,210 | +€11,646 | +12.7% |
| Amounts payable | 17/49 | €58,002 | €51,080 | -€6,922 | -11.9% |
| Amounts payable within one year | 42/48 | €58,002 | €51,080 | -€6,922 | -11.9% |
| Trade debts | 44 | €19,139 | €37,068 | +€17,929 | +93.7% |
| Suppliers | 440/4 | €19,139 | €37,068 | +€17,929 | +93.7% |
| Taxes, remuneration and social security | 45 | €16,136 | €14,012 | -€2,124 | -13.2% |
| Taxes | 450/3 | €14,136 | €14,012 | -€124 | -0.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €22,727 | - | -€22,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €3,879 | +€2,558 | +193.6% |
| Other operating charges | 640/8 | €573 | €1,639 | +€1,065 | +185.8% |
| Gross operating margin | 9900 | €48,465 | €23,085 | -€25,379 | -52.4% |
| Operating profit (loss) | 9901 | €46,570 | €17,567 | -€29,003 | -62.3% |
| Financial income | 75/76B | €1 | €843 | +€842 | +133630.2% |
| Recurring financial income | 75 | €1 | €843 | +€842 | +133630.2% |
| Financial charges | 65/66B | €285 | €406 | +€121 | +42.3% |
| Recurring financial charges | 65 | €285 | €406 | +€121 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €46,286 | €18,004 | -€28,281 | -61.1% |
| Income taxes | 67/77 | €9,162 | €6,358 | -€2,804 | -30.6% |
| Profit (loss) for the period | 9904 | €37,124 | €11,646 | -€25,478 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,124 | €11,646 | -€25,478 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.