Next Level Performance: 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 Performance
Largest movements
- Receivables within one year +€31,568
up €31,568 (+143.3%), from €22,025 to €53,593
of which Other amounts receivable: +€29,151
- Cash -€16,866
down €16,866 (-28.2%), from €59,770 to €42,904
mainly Receivables within one year (-€31,568) and Tax, wage and social debts (-€9,116)
- Tangible fixed assets -€4,185
down €4,185 (-18.1%), from €23,082 to €18,897
of which Leasing and similar rights: -€5,579
- Reserves +€23,732
up €23,732 (+46.8%), from €50,667 to €74,399
- Tax, wage and social debts -€9,116
down €9,116 (-31.3%), from €29,133 to €20,017
- Debts after one year -€5,288
down €5,288 (-31.2%), from €16,971 to €11,683
- Trade debts +€2,374
up €2,374 (+238.1%), from €997 to €3,370
- Gross operating margin -€34,767
down €34,767 (-43.8%), from €79,355 to €44,589
- Taxes -€7,217
down €7,217 (-34.4%), from €21,000 to €13,783
- Financial income +€1,444
up €1,444 (+1214.0%), from €119 to €1,563
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 | €105,470 | €116,249 | +€10,779 | +10.2% |
| Fixed assets | 21/28 | €23,082 | €18,897 | -€4,185 | -18.1% |
| Tangible fixed assets | 22/27 | €23,082 | €18,897 | -€4,185 | -18.1% |
| Plant, machinery and equipment | 23 | €1,058 | €2,451 | +€1,393 | +131.7% |
| Leasing and similar rights | 25 | €22,024 | €16,445 | -€5,579 | -25.3% |
| Current assets | 29/58 | €82,388 | €97,352 | +€14,965 | +18.2% |
| Amounts receivable within one year | 40/41 | €22,025 | €53,593 | +€31,568 | +143.3% |
| Trade receivables | 40 | €16,356 | €18,773 | +€2,417 | +14.8% |
| Other amounts receivable | 41 | €5,669 | €34,820 | +€29,151 | +514.2% |
| Cash at bank and in hand | 54/58 | €59,770 | €42,904 | -€16,866 | -28.2% |
| Deferred charges and accrued income | 490/1 | €593 | €855 | +€263 | +44.4% |
| Total equity and liabilities | 10/49 | €105,470 | €116,249 | +€10,779 | +10.2% |
| Equity | 10/15 | €50,767 | €74,499 | +€23,732 | +46.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €50,667 | €74,399 | +€23,732 | +46.8% |
| Distributable reserves | 133 | €50,667 | €74,399 | +€23,732 | +46.8% |
| Amounts payable | 17/49 | €54,703 | €41,750 | -€12,953 | -23.7% |
| Amounts payable after more than one year | 17 | €16,971 | €11,683 | -€5,288 | -31.2% |
| Financial debts | 170/4 | €16,971 | €11,683 | -€5,288 | -31.2% |
| Amounts payable within one year | 42/48 | €37,732 | €30,067 | -€7,665 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €5,673 | €5,525 | -€148 | -2.6% |
| Financial debts | 43 | €1,096 | €295 | -€800 | -73.0% |
| Credit institutions | 430/8 | €1,096 | €295 | -€800 | -73.0% |
| Trade debts | 44 | €997 | €3,370 | +€2,374 | +238.1% |
| Suppliers | 440/4 | €997 | €3,370 | +€2,374 | +238.1% |
| Taxes, remuneration and social security | 45 | €29,133 | €20,017 | -€9,116 | -31.3% |
| Taxes | 450/3 | €29,133 | €20,017 | -€9,116 | -31.3% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,906 | €6,220 | +€314 | +5.3% |
| Other operating charges | 640/8 | €169 | €747 | +€578 | +342.9% |
| Gross operating margin | 9900 | €79,355 | €44,589 | -€34,767 | -43.8% |
| Operating profit (loss) | 9901 | €73,281 | €37,622 | -€35,659 | -48.7% |
| Financial income | 75/76B | €119 | €1,563 | +€1,444 | +1214.0% |
| Recurring financial income | 75 | €119 | €1,563 | +€1,444 | +1214.0% |
| Financial charges | 65/66B | €900 | €811 | -€89 | -9.9% |
| Recurring financial charges | 65 | €900 | €811 | -€89 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €72,500 | €38,374 | -€34,125 | -47.1% |
| Income taxes | 67/77 | €21,000 | €13,783 | -€7,217 | -34.4% |
| Profit (loss) for the period | 9904 | €51,500 | €24,591 | -€26,909 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,500 | €24,591 | -€26,909 | -52.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.