NEXT STEP SOLUTIONS: 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 STEP SOLUTIONS
Largest movements
- Receivables within one year +€38,241
up €38,241 (+42.4%), from €90,096 to €128,337
- Current investments -€17,000
down €17,000 (-73.9%), from €23,000 to €6,000
- Tangible fixed assets -€6,574
down €6,574 (-35.2%), from €18,684 to €12,109
- Reserves +€10,000
up €10,000 (+14.2%), from €70,200 to €80,200
- Profit (loss) carried forward +€4,156
up €4,156 (+22.5%), from €18,492 to €22,648
- Tax, wage and social debts +€1,513
up €1,513 (+7.5%), from €20,253 to €21,766
- Gross operating margin -€13,032
down €13,032 (-32.0%), from €40,694 to €27,661
- Depreciation -€1,875
down €1,875 (-21.3%), from €8,815 to €6,940
- Financial charges -€541
down €541 (-51.8%), from €1,043 to €502
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 | €134,767 | €149,340 | +€14,573 | +10.8% |
| Fixed assets | 21/28 | €20,827 | €14,253 | -€6,574 | -31.6% |
| Tangible fixed assets | 22/27 | €18,684 | €12,109 | -€6,574 | -35.2% |
| Furniture and vehicles | 24 | €18,684 | €12,109 | -€6,574 | -35.2% |
| Financial fixed assets | 28 | €2,143 | €2,143 | = | 0.0% |
| Current assets | 29/58 | €113,940 | €135,087 | +€21,147 | +18.6% |
| Amounts receivable within one year | 40/41 | €90,096 | €128,337 | +€38,241 | +42.4% |
| Trade receivables | 40 | €90,096 | €128,337 | +€38,241 | +42.4% |
| Current investments | 50/53 | €23,000 | €6,000 | -€17,000 | -73.9% |
| Cash at bank and in hand | 54/58 | €317 | €198 | -€119 | -37.6% |
| Deferred charges and accrued income | 490/1 | €526 | €552 | +€26 | +4.9% |
| Total equity and liabilities | 10/49 | €134,767 | €149,340 | +€14,573 | +10.8% |
| Equity | 10/15 | €107,292 | €121,448 | +€14,156 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,200 | €80,200 | +€10,000 | +14.2% |
| Distributable reserves | 133 | €70,200 | €80,200 | +€10,000 | +14.2% |
| Profit (loss) carried forward | 14 | €18,492 | €22,648 | +€4,156 | +22.5% |
| Amounts payable | 17/49 | €27,475 | €27,892 | +€417 | +1.5% |
| Amounts payable within one year | 42/48 | €27,464 | €27,892 | +€428 | +1.6% |
| Financial debts | 43 | - | €94 | +€94 | |
| Credit institutions | 430/8 | - | €94 | +€94 | |
| Trade debts | 44 | €643 | €207 | -€436 | -67.8% |
| Suppliers | 440/4 | €643 | €207 | -€436 | -67.8% |
| Taxes, remuneration and social security | 45 | €20,253 | €21,766 | +€1,513 | +7.5% |
| Taxes | 450/3 | €20,253 | €21,766 | +€1,513 | +7.5% |
| Other amounts payable | 47/48 | €6,568 | €5,826 | -€743 | -11.3% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,815 | €6,940 | -€1,875 | -21.3% |
| Other operating charges | 640/8 | €711 | €623 | -€88 | -12.3% |
| Gross operating margin | 9900 | €40,694 | €27,661 | -€13,032 | -32.0% |
| Operating profit (loss) | 9901 | €31,168 | €20,098 | -€11,070 | -35.5% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,043 | €502 | -€541 | -51.8% |
| Recurring financial charges | 65 | €1,043 | €502 | -€541 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €30,129 | €19,596 | -€10,533 | -35.0% |
| Income taxes | 67/77 | €5,399 | €5,440 | +€40 | +0.7% |
| Profit (loss) for the period | 9904 | €24,730 | €14,156 | -€10,574 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,730 | €14,156 | -€10,574 | -42.8% |
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 1 October 2026 via checked.be.