NEXT STEP VISION: 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 STEP VISION
Largest movements
- Receivables within one year +€36,770
up €36,770 (+7,484%), from €491 to €37,261
of which Trade receivables: +€35,207
- Cash +€15,524
up €15,524 (+709%), from €2,190 to €17,714
mainly Trade debts (+€37,198) and Net result for the year (+€15,490)
- Tangible fixed assets +€742
new in 2025: €742
- Trade debts +€37,198
up €37,198 (+30,742%), from €121 to €37,319
- Profit (loss) carried forward +€15,490
up €15,490, from -€14,439 to €1,051
- Gross operating margin +€17,684
up €17,684, from -€1,185 to €16,499
- Taxes +€348
new in 2025: €348
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.
Derived cash bridge
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 | €2,682 | €55,718 | +€53,036 | +1,978% |
| Fixed assets | 21/28 | - | €742 | +€742 | |
| Tangible fixed assets | 22/27 | - | €742 | +€742 | |
| Furniture and vehicles | 24 | - | €742 | +€742 | |
| Current assets | 29/58 | €2,682 | €54,975 | +€52,294 | +1,950% |
| Amounts receivable within one year | 40/41 | €491 | €37,261 | +€36,770 | +7,484% |
| Trade receivables | 40 | - | €35,207 | +€35,207 | |
| Other amounts receivable | 41 | €491 | €2,054 | +€1,563 | +318% |
| Cash at bank and in hand | 54/58 | €2,190 | €17,714 | +€15,524 | +709% |
| Total equity and liabilities | 10/49 | €2,682 | €55,718 | +€53,036 | +1,978% |
| Equity | 10/15 | -€9,439 | €6,051 | +€15,490 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,439 | €1,051 | +€15,490 | |
| Amounts payable | 17/49 | €12,121 | €49,667 | +€37,546 | +310% |
| Amounts payable within one year | 42/48 | €12,121 | €49,667 | +€37,546 | +310% |
| Trade debts | 44 | €121 | €37,319 | +€37,198 | +30,742% |
| Suppliers | 440/4 | €121 | €37,319 | +€37,198 | +30,742% |
| Taxes, remuneration and social security | 45 | - | €348 | +€348 | |
| Taxes | 450/3 | - | €348 | +€348 | |
| Other amounts payable | 47/48 | €12,000 | €12,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €158 | +€158 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,185 | €16,499 | +€17,684 | |
| Operating profit (loss) | 9901 | -€1,572 | €15,941 | +€17,514 | |
| Financial charges | 65/66B | €63 | €103 | +€40 | +63.2% |
| Recurring financial charges | 65 | €63 | €103 | +€40 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,636 | €15,838 | +€17,474 | |
| Income taxes | 67/77 | - | €348 | +€348 | |
| Profit (loss) for the period | 9904 | -€1,636 | €15,490 | +€17,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,636 | €15,490 | +€17,126 |
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 14 October 2026 via checked.be.