Next Management: what changed
Two financial 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 Management
Largest movements
- Cash +€23,502
new in 2025: €23,502
mainly Net result for the year (+€11,400) and Receivables within one year (+€8,484)
- Receivables within one year -€8,484
down €8,484 (-51.2%), from €16,560 to €8,076
of which Trade receivables: -€10,052
- Tangible fixed assets +€3,629
new in 2025: €3,629
- Deferred charges and accrued income +€2,194
up €2,194 (+174.1%), from €1,260 to €3,454
- Reserves +€10,567
up €10,567 (+533.1%), from €1,982 to €12,550
- Trade debts +€6,923
up €6,923 (+267.9%), from €2,584 to €9,506
- Tax, wage and social debts +€5,422
up €5,422 (+88.3%), from €6,142 to €11,564
of which Taxes: +€6,333
- Other debts -€2,070
down €2,070 (-50.3%), from €4,112 to €2,042
- Gross operating margin +€14,285
up €14,285 (+392.7%), from €3,637 to €17,922
- Taxes +€3,206
up €3,206 (+398.4%), from €805 to €4,011
- Financial charges +€1,532
new in 2025: €1,532
- Depreciation +€466
new in 2025: €466
- Other operating charges +€463
up €463 (+925.6%), from €50 to €513
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 | €17,820 | €38,662 | +€20,842 | +117.0% |
| Fixed assets | 21/28 | - | €3,629 | +€3,629 | |
| Tangible fixed assets | 22/27 | - | €3,629 | +€3,629 | |
| Furniture and vehicles | 24 | - | €3,629 | +€3,629 | |
| Current assets | 29/58 | €17,820 | €35,033 | +€17,213 | +96.6% |
| Amounts receivable within one year | 40/41 | €16,560 | €8,076 | -€8,484 | -51.2% |
| Trade receivables | 40 | €16,553 | €6,501 | -€10,052 | -60.7% |
| Other amounts receivable | 41 | €7 | €1,575 | +€1,568 | +23198.8% |
| Cash at bank and in hand | 54/58 | - | €23,502 | +€23,502 | |
| Deferred charges and accrued income | 490/1 | €1,260 | €3,454 | +€2,194 | +174.1% |
| Total equity and liabilities | 10/49 | €17,820 | €38,662 | +€20,842 | +117.0% |
| Equity | 10/15 | €4,982 | €15,550 | +€10,567 | +212.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,982 | €12,550 | +€10,567 | +533.1% |
| Distributable reserves | 133 | €1,982 | €12,550 | +€10,567 | +533.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,838 | €23,113 | +€10,275 | +80.0% |
| Amounts payable within one year | 42/48 | €12,838 | €23,113 | +€10,275 | +80.0% |
| Trade debts | 44 | €2,584 | €9,506 | +€6,923 | +267.9% |
| Suppliers | 440/4 | €2,584 | €9,506 | +€6,923 | +267.9% |
| Taxes, remuneration and social security | 45 | €6,142 | €11,564 | +€5,422 | +88.3% |
| Taxes | 450/3 | €3,120 | €9,454 | +€6,333 | +203.0% |
| Remuneration and social security | 454/9 | €3,022 | €2,111 | -€911 | -30.2% |
| Other amounts payable | 47/48 | €4,112 | €2,042 | -€2,070 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €466 | +€466 | |
| Other operating charges | 640/8 | €50 | €513 | +€463 | +925.6% |
| Gross operating margin | 9900 | €3,637 | €17,922 | +€14,285 | +392.7% |
| Operating profit (loss) | 9901 | €3,587 | €16,943 | +€13,356 | +372.3% |
| Financial charges | 65/66B | - | €1,532 | +€1,532 | |
| Recurring financial charges | 65 | - | €1,532 | +€1,532 | |
| Profit (loss) for the period before taxes | 9903 | €3,587 | €15,411 | +€11,824 | +329.6% |
| Income taxes | 67/77 | €805 | €4,011 | +€3,206 | +398.4% |
| Profit (loss) for the period | 9904 | €2,782 | €11,400 | +€8,618 | +309.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,782 | €11,400 | +€8,618 | +309.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.