NEXT-TECH: 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-TECH
Largest movements
- Tangible fixed assets -€117,195
down €117,195 (-35.0%), from €334,887 to €217,693
of which Other tangible fixed assets: -€116,720
- Intangible fixed assets -€101,539
down €101,539 (-23.9%), from €425,345 to €323,806
- Cash -€77,559
down €77,559 (-79.7%), from €97,321 to €19,762
mainly Advances received (-€828,474) and Investment in fixed assets (net) (-€84,672)
- Advances received -€828,474
down €828,474 (-100.0%), from €828,474 to €0
- Profit (loss) carried forward +€381,238
up €381,238 (+5.3%), from -€7.2m to -€6.8m
- Other debts +€82,327
up €82,327 (+11.9%), from €692,924 to €775,250
- Trade debts +€67,538
up €67,538 (+1407.4%), from €4,799 to €72,337
- Gross operating margin -€481,208
down €481,208 (-31.1%), from €1.5m to €1.1m
- Depreciation -€356,548
down €356,548 (-54.0%), from €659,954 to €303,406
- Staff costs -€82,577
down €82,577 (-20.5%), from €403,091 to €320,514
- Write-downs +€81,106
up €81,106, from -€21,058 to €60,049
- Other operating charges -€80,112
down €80,112 (-97.4%), from €82,223 to €2,110
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 | €1,054,631 | €759,147 | -€295,483 | -28.0% |
| Fixed assets | 21/28 | €762,882 | €544,148 | -€218,734 | -28.7% |
| Intangible fixed assets | 21 | €425,345 | €323,806 | -€101,539 | -23.9% |
| Tangible fixed assets | 22/27 | €334,887 | €217,693 | -€117,195 | -35.0% |
| Furniture and vehicles | 24 | €475 | €0 | -€475 | -100.0% |
| Other tangible fixed assets | 26 | €334,413 | €217,693 | -€116,720 | -34.9% |
| Financial fixed assets | 28 | €2,650 | €2,650 | = | 0.0% |
| Current assets | 29/58 | €291,749 | €214,999 | -€76,750 | -26.3% |
| Amounts receivable within one year | 40/41 | €188,618 | €188,985 | +€367 | +0.2% |
| Trade receivables | 40 | €113,041 | €88,541 | -€24,500 | -21.7% |
| Other amounts receivable | 41 | €75,577 | €100,443 | +€24,867 | +32.9% |
| Cash at bank and in hand | 54/58 | €97,321 | €19,762 | -€77,559 | -79.7% |
| Deferred charges and accrued income | 490/1 | €5,810 | €6,252 | +€443 | +7.6% |
| Total equity and liabilities | 10/49 | €1,054,631 | €759,147 | -€295,483 | -28.0% |
| Equity | 10/15 | -€507,619 | -€126,381 | +€381,238 | +75.1% |
| Contributions | 10/11 | €6,652,600 | €6,652,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,162,079 | -€6,780,841 | +€381,238 | +5.3% |
| Amounts payable | 17/49 | €1,562,250 | €885,528 | -€676,721 | -43.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,562,250 | €885,528 | -€676,721 | -43.3% |
| Trade debts | 44 | €4,799 | €72,337 | +€67,538 | +1407.4% |
| Suppliers | 440/4 | €4,799 | €72,337 | +€67,538 | +1407.4% |
| Advances received on contracts in progress | 46 | €828,474 | €0 | -€828,474 | -100.0% |
| Taxes, remuneration and social security | 45 | €36,053 | €37,941 | +€1,888 | +5.2% |
| Taxes | 450/3 | €900 | €780 | -€120 | -13.3% |
| Remuneration and social security | 454/9 | €35,153 | €37,161 | +€2,008 | +5.7% |
| Other amounts payable | 47/48 | €692,924 | €775,250 | +€82,327 | +11.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €403,091 | €320,514 | -€82,577 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659,954 | €303,406 | -€356,548 | -54.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,058 | €60,049 | +€81,106 | |
| Other operating charges | 640/8 | €82,223 | €2,110 | -€80,112 | -97.4% |
| Gross operating margin | 9900 | €1,545,212 | €1,064,003 | -€481,208 | -31.1% |
| Operating profit (loss) | 9901 | €421,001 | €377,924 | -€43,077 | -10.2% |
| Financial income | 75/76B | €468 | €4,715 | +€4,247 | +908.3% |
| Recurring financial income | 75 | €468 | €4,715 | +€4,247 | +908.3% |
| Financial charges | 65/66B | €2,703 | €639 | -€2,064 | -76.4% |
| Recurring financial charges | 65 | €2,703 | €639 | -€2,064 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €418,766 | €382,000 | -€36,766 | -8.8% |
| Income taxes | 67/77 | €1,592 | €762 | -€830 | -52.1% |
| Profit (loss) for the period | 9904 | €417,174 | €381,238 | -€35,936 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €417,174 | €381,238 | -€35,936 | -8.6% |
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 30 September 2026 via checked.be.