NEXT STEP TRANS: 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 TRANS
Largest movements
- Cash +€3,560
new in 2025: €3,560
- Receivables within one year +€2,005
up €2,005 (+100.3%), from €2,000 to €4,005
- Profit (loss) carried forward +€3,915
new in 2025: €3,915
- Tax, wage and social debts +€1,651
new in 2025: €1,651
- Gross operating margin +€3,703
new in 2025: €3,703
- Financial income +€211
new in 2025: €211
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,000 | €7,565 | +€5,565 | +278.3% |
| Current assets | 29/58 | €2,000 | €7,565 | +€5,565 | +278.3% |
| Amounts receivable within one year | 40/41 | €2,000 | €4,005 | +€2,005 | +100.3% |
| Other amounts receivable | 41 | €2,000 | €4,005 | +€2,005 | +100.3% |
| Cash at bank and in hand | 54/58 | - | €3,560 | +€3,560 | |
| Total equity and liabilities | 10/49 | €2,000 | €7,565 | +€5,565 | +278.3% |
| Equity | 10/15 | €2,000 | €5,915 | +€3,915 | +195.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,915 | +€3,915 | |
| Amounts payable | 17/49 | - | €1,651 | +€1,651 | |
| Amounts payable within one year | 42/48 | - | €1,651 | +€1,651 | |
| Taxes, remuneration and social security | 45 | - | €1,651 | +€1,651 | |
| Taxes | 450/3 | - | €1,651 | +€1,651 | |
| Gross operating margin | 9900 | - | €3,703 | +€3,703 | |
| Operating profit (loss) | 9901 | - | €3,703 | +€3,703 | |
| Financial income | 75/76B | - | €211 | +€211 | |
| Recurring financial income | 75 | - | €211 | +€211 | |
| Profit (loss) for the period before taxes | 9903 | - | €3,915 | +€3,915 | |
| Profit (loss) for the period | 9904 | - | €3,915 | +€3,915 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €3,915 | +€3,915 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.