Next Level ICS: 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 Level ICS
Largest movements
- Tangible fixed assets +€6,463
up €6,463 (+101.3%), from €6,383 to €12,846
of which Plant, machinery and equipment: +€7,050
- Receivables within one year +€4,740
up €4,740 (+22.4%), from €21,203 to €25,943
of which Other amounts receivable: +€11,185
- Stocks and contracts -€2,300
down €2,300 (-8.7%), from €26,500 to €24,200
- Deferred charges and accrued income -€1,244
down €1,244 (-49.7%), from €2,502 to €1,258
- Profit (loss) carried forward +€21,607
up €21,607 (+92.5%), from €23,363 to €44,970
- Debts after one year -€13,500
down €13,500 (-61.4%), from €22,000 to €8,500
- Tax, wage and social debts +€10,301
up €10,301 (+110.5%), from €9,320 to €19,621
of which Remuneration and social security: +€16,932
- Trade debts -€9,521
down €9,521 (-61.0%), from €15,609 to €6,088
- Gross operating margin +€6,758
up €6,758 (+22.9%), from €29,528 to €36,286
- Taxes +€2,732
up €2,732 (+38.5%), from €7,100 to €9,832
- Depreciation +€2,378
up €2,378 (+141.5%), from €1,681 to €4,059
- Other operating charges -€813
down €813 (-60.8%), from €1,338 to €525
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.
Cash bridge derived
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 | €70,930 | €79,179 | +€8,249 | +11.6% |
| Fixed assets | 21/28 | €6,383 | €12,846 | +€6,463 | +101.3% |
| Tangible fixed assets | 22/27 | €6,383 | €12,846 | +€6,463 | +101.3% |
| Plant, machinery and equipment | 23 | - | €7,050 | +€7,050 | |
| Furniture and vehicles | 24 | €6,383 | €5,796 | -€587 | -9.2% |
| Current assets | 29/58 | €64,547 | €66,333 | +€1,786 | +2.8% |
| Stocks and contracts in progress | 3 | €26,500 | €24,200 | -€2,300 | -8.7% |
| Stocks | 30/36 | €26,500 | €24,200 | -€2,300 | -8.7% |
| Amounts receivable within one year | 40/41 | €21,203 | €25,943 | +€4,740 | +22.4% |
| Trade receivables | 40 | €16,214 | €9,769 | -€6,445 | -39.7% |
| Other amounts receivable | 41 | €4,989 | €16,174 | +€11,185 | +224.2% |
| Cash at bank and in hand | 54/58 | €14,342 | €14,932 | +€590 | +4.1% |
| Deferred charges and accrued income | 490/1 | €2,502 | €1,258 | -€1,244 | -49.7% |
| Total equity and liabilities | 10/49 | €70,930 | €79,179 | +€8,249 | +11.6% |
| Equity | 10/15 | €23,363 | €44,970 | +€21,607 | +92.5% |
| Profit (loss) carried forward | 14 | €23,363 | €44,970 | +€21,607 | +92.5% |
| Amounts payable | 17/49 | €47,567 | €34,209 | -€13,358 | -28.1% |
| Amounts payable after more than one year | 17 | €22,000 | €8,500 | -€13,500 | -61.4% |
| Financial debts | 170/4 | €22,000 | €8,500 | -€13,500 | -61.4% |
| Amounts payable within one year | 42/48 | €24,929 | €25,709 | +€780 | +3.1% |
| Trade debts | 44 | €15,609 | €6,088 | -€9,521 | -61.0% |
| Suppliers | 440/4 | €15,609 | €6,088 | -€9,521 | -61.0% |
| Taxes, remuneration and social security | 45 | €9,320 | €19,621 | +€10,301 | +110.5% |
| Taxes | 450/3 | €9,320 | €2,689 | -€6,631 | -71.1% |
| Remuneration and social security | 454/9 | - | €16,932 | +€16,932 | |
| Accrued charges and deferred income | 492/3 | €638 | - | -€638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €4,059 | +€2,378 | +141.5% |
| Other operating charges | 640/8 | €1,338 | €525 | -€813 | -60.8% |
| Gross operating margin | 9900 | €29,528 | €36,286 | +€6,758 | +22.9% |
| Operating profit (loss) | 9901 | €26,509 | €31,702 | +€5,193 | +19.6% |
| Financial income | 75/76B | €2 | €25 | +€23 | +1150.0% |
| Recurring financial income | 75 | €2 | €25 | +€23 | +1150.0% |
| Financial charges | 65/66B | €218 | €288 | +€70 | +32.1% |
| Recurring financial charges | 65 | €218 | €288 | +€70 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €26,293 | €31,439 | +€5,146 | +19.6% |
| Income taxes | 67/77 | €7,100 | €9,832 | +€2,732 | +38.5% |
| Profit (loss) for the period | 9904 | €19,193 | €21,607 | +€2,414 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,193 | €21,607 | +€2,414 | +12.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.