NEXT ONE: 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 ONE
Largest movements
- Financial fixed assets +€126,308
up €126,308 (+22.6%), from €558,089 to €684,397
- Tangible fixed assets -€24,673
down €24,673 (-52.0%), from €47,482 to €22,809
of which Furniture and vehicles: -€18,674
- Other debts +€126,295
up €126,295 (+21.3%), from €593,712 to €720,006
- Profit (loss) carried forward -€27,505
down €27,505 (-33.6%), from -€81,818 to -€109,323
- Depreciation -€12,245
down €12,245 (-59.8%), from €20,459 to €8,214
- Gross operating margin +€3,251
up €3,251 (+18.1%), from -€17,927 to -€14,676
- Other operating charges +€984
up €984 (+98.1%), from €1,002 to €1,986
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 | €636,358 | €731,138 | +€94,780 | +14.9% |
| Fixed assets | 21/28 | €605,571 | €707,206 | +€101,634 | +16.8% |
| Tangible fixed assets | 22/27 | €47,482 | €22,809 | -€24,673 | -52.0% |
| Land and buildings | 22 | €24,265 | €17,399 | -€6,866 | -28.3% |
| Plant, machinery and equipment | 23 | - | €866 | +€866 | |
| Furniture and vehicles | 24 | €23,217 | €4,543 | -€18,674 | -80.4% |
| Financial fixed assets | 28 | €558,089 | €684,397 | +€126,308 | +22.6% |
| Current assets | 29/58 | €30,787 | €23,933 | -€6,854 | -22.3% |
| Amounts receivable within one year | 40/41 | €13,740 | €9,743 | -€3,998 | -29.1% |
| Trade receivables | 40 | €10,934 | €9,743 | -€1,191 | -10.9% |
| Other amounts receivable | 41 | €2,806 | - | -€2,806 | |
| Cash at bank and in hand | 54/58 | €14,836 | €12,317 | -€2,519 | -17.0% |
| Deferred charges and accrued income | 490/1 | €2,210 | €1,873 | -€338 | -15.3% |
| Total equity and liabilities | 10/49 | €636,358 | €731,138 | +€94,780 | +14.9% |
| Equity | 10/15 | €38,080 | €10,575 | -€27,505 | -72.2% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Reserves | 13 | €63,898 | €63,898 | = | 0.0% |
| Distributable reserves | 133 | €63,898 | €63,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,818 | -€109,323 | -€27,505 | -33.6% |
| Amounts payable | 17/49 | €598,279 | €720,564 | +€122,285 | +20.4% |
| Amounts payable within one year | 42/48 | €598,279 | €720,564 | +€122,285 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €4,243 | - | -€4,243 | |
| Trade debts | 44 | €146 | €33 | -€113 | -77.2% |
| Suppliers | 440/4 | €146 | €33 | -€113 | -77.2% |
| Taxes, remuneration and social security | 45 | €177 | €524 | +€347 | +196.0% |
| Taxes | 450/3 | €177 | €524 | +€347 | +196.0% |
| Other amounts payable | 47/48 | €593,712 | €720,006 | +€126,295 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,459 | €8,214 | -€12,245 | -59.8% |
| Other operating charges | 640/8 | €1,002 | €1,986 | +€984 | +98.1% |
| Non-recurring operating charges | 66A | - | €2,392 | +€2,392 | |
| Gross operating margin | 9900 | -€17,927 | -€14,676 | +€3,251 | +18.1% |
| Operating profit (loss) | 9901 | -€39,388 | -€27,269 | +€12,119 | +30.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €164 | €100 | -€63 | -38.7% |
| Recurring financial charges | 65 | €164 | €100 | -€63 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€39,552 | -€27,369 | +€12,183 | +30.8% |
| Income taxes | 67/77 | €177 | €136 | -€41 | -23.2% |
| Profit (loss) for the period | 9904 | -€39,729 | -€27,505 | +€12,224 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,729 | -€27,505 | +€12,224 | +30.8% |
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 3 October 2026 via checked.be.