Next Level Procurement: 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 Procurement
Largest movements
- Cash -€37,368
down €37,368 (-60.9%), from €61,346 to €23,979
mainly Contributions, distributions and other (-€67,031) and Receivables within one year (-€10,467)
- Receivables within one year +€10,467
up €10,467 (+39.9%), from €26,263 to €36,730
of which Trade receivables: +€6,187
- Current investments -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Financial fixed assets -€4,800
down €4,800 (-100.0%), from €4,800 to €0
- Tangible fixed assets -€3,424
down €3,424 (-28.5%), from €12,000 to €8,576
of which Furniture and vehicles: -€1,738
- Reserves -€59,646
down €59,646 (-89.0%), from €67,031 to €7,385
- Other debts +€24,979
up €24,979 (+5907.8%), from €423 to €25,402
- Trade debts -€8,601
down €8,601 (-32.6%), from €26,391 to €17,790
- Tax, wage and social debts -€2,079
down €2,079 (-10.7%), from €19,392 to €17,313
- Gross operating margin -€27,052
down €27,052 (-62.0%), from €43,602 to €16,551
- Taxes -€5,756
down €5,756 (-67.9%), from €8,476 to €2,720
- Depreciation +€1,368
up €1,368 (+41.5%), from €3,296 to €4,664
- Financial income +€841
new in 2025: €841
- Financial charges +€542
up €542 (+207.7%), from €261 to €804
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 | €116,237 | €70,890 | -€45,347 | -39.0% |
| Fixed assets | 21/28 | €16,800 | €8,576 | -€8,224 | -49.0% |
| Tangible fixed assets | 22/27 | €12,000 | €8,576 | -€3,424 | -28.5% |
| Plant, machinery and equipment | 23 | €3,679 | €1,993 | -€1,686 | -45.8% |
| Furniture and vehicles | 24 | €8,321 | €6,584 | -€1,738 | -20.9% |
| Financial fixed assets | 28 | €4,800 | €0 | -€4,800 | -100.0% |
| Current assets | 29/58 | €99,437 | €62,314 | -€37,123 | -37.3% |
| Amounts receivable within one year | 40/41 | €26,263 | €36,730 | +€10,467 | +39.9% |
| Trade receivables | 40 | €26,263 | €32,450 | +€6,187 | +23.6% |
| Other amounts receivable | 41 | €0 | €4,280 | +€4,280 | |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,346 | €23,979 | -€37,368 | -60.9% |
| Deferred charges and accrued income | 490/1 | €1,827 | €1,605 | -€222 | -12.1% |
| Total equity and liabilities | 10/49 | €116,237 | €70,890 | -€45,347 | -39.0% |
| Equity | 10/15 | €70,031 | €10,385 | -€59,646 | -85.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,031 | €7,385 | -€59,646 | -89.0% |
| Distributable reserves | 133 | €67,031 | €7,385 | -€59,646 | -89.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,206 | €60,505 | +€14,299 | +30.9% |
| Amounts payable within one year | 42/48 | €46,206 | €60,505 | +€14,299 | +30.9% |
| Trade debts | 44 | €26,391 | €17,790 | -€8,601 | -32.6% |
| Suppliers | 440/4 | €26,391 | €17,790 | -€8,601 | -32.6% |
| Taxes, remuneration and social security | 45 | €19,392 | €17,313 | -€2,079 | -10.7% |
| Taxes | 450/3 | €19,392 | €17,313 | -€2,079 | -10.7% |
| Other amounts payable | 47/48 | €423 | €25,402 | +€24,979 | +5907.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,296 | €4,664 | +€1,368 | +41.5% |
| Other operating charges | 640/8 | €1,311 | €1,820 | +€509 | +38.9% |
| Gross operating margin | 9900 | €43,602 | €16,551 | -€27,052 | -62.0% |
| Operating profit (loss) | 9901 | €38,996 | €10,067 | -€28,929 | -74.2% |
| Financial income | 75/76B | - | €841 | +€841 | |
| Recurring financial income | 75 | - | €841 | +€841 | |
| Financial charges | 65/66B | €261 | €804 | +€542 | +207.7% |
| Recurring financial charges | 65 | €261 | €804 | +€542 | +207.7% |
| Profit (loss) for the period before taxes | 9903 | €38,735 | €10,105 | -€28,630 | -73.9% |
| Income taxes | 67/77 | €8,476 | €2,720 | -€5,756 | -67.9% |
| Profit (loss) for the period | 9904 | €30,259 | €7,385 | -€22,874 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,259 | €7,385 | -€22,874 | -75.6% |
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 7 October 2026 via checked.be.