NEXT-WAY: 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-WAY
Largest movements
- Cash +€5,000
up €5,000 (+12.5%), from €40,000 to €45,000
mainly Net result for the year (+€19,072) and Short-term financial debts (+€7,928)
- Tangible fixed assets -€3,740
down €3,740 (-21.8%), from €17,149 to €13,409
of which Furniture and vehicles: -€4,452
- Profit (loss) carried forward +€19,072
up €19,072, from -€16,143 to €2,930
- Other debts -€11,704
down €11,704 (-13.8%), from €84,737 to €73,033
- Short-term financial debts +€7,928
up €7,928 (+676%), from €1,172 to €9,100
- Current portion of long-term debt -€3,977
down €3,977 (-58.4%), from €6,813 to €2,836
- Tax, wage and social debts -€2,909
down €2,909 (-24.0%), from €12,141 to €9,232
- Gross operating margin +€38,595
up €38,595, from -€9,623 to €28,972
- Taxes +€2,157
up €2,157 (+2,325%), from €93 to €2,250
- Depreciation +€1,155
up €1,155 (+24.5%), from €4,709 to €5,864
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 | €145,314 | €148,559 | +€3,245 | +2.2% |
| Fixed assets | 21/28 | €25,142 | €21,402 | -€3,740 | -14.9% |
| Tangible fixed assets | 22/27 | €17,149 | €13,409 | -€3,740 | -21.8% |
| Furniture and vehicles | 24 | €16,693 | €12,241 | -€4,452 | -26.7% |
| Other tangible fixed assets | 26 | €456 | €1,168 | +€712 | +156% |
| Financial fixed assets | 28 | €7,994 | €7,994 | = | 0.0% |
| Current assets | 29/58 | €120,172 | €127,157 | +€6,985 | +5.8% |
| Amounts receivable within one year | 40/41 | €76,711 | €77,976 | +€1,265 | +1.6% |
| Trade receivables | 40 | €57,011 | €57,849 | +€838 | +1.5% |
| Other amounts receivable | 41 | €19,700 | €20,127 | +€427 | +2.2% |
| Cash at bank and in hand | 54/58 | €40,000 | €45,000 | +€5,000 | +12.5% |
| Deferred charges and accrued income | 490/1 | €3,461 | €4,181 | +€720 | +20.8% |
| Total equity and liabilities | 10/49 | €145,314 | €148,559 | +€3,245 | +2.2% |
| Equity | 10/15 | €24,117 | €43,190 | +€19,072 | +79.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,260 | €30,260 | = | 0.0% |
| Distributable reserves | 133 | €30,260 | €30,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,143 | €2,930 | +€19,072 | |
| Amounts payable | 17/49 | €121,197 | €105,369 | -€15,828 | -13.1% |
| Amounts payable after more than one year | 17 | €9,477 | €6,641 | -€2,836 | -29.9% |
| Financial debts | 170/4 | €8,387 | €5,551 | -€2,836 | -33.8% |
| Other amounts payable | 178/9 | €1,090 | €1,090 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,720 | €98,728 | -€12,992 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €6,813 | €2,836 | -€3,977 | -58.4% |
| Financial debts | 43 | €1,172 | €9,100 | +€7,928 | +676% |
| Credit institutions | 430/8 | €1,172 | €9,100 | +€7,928 | +676% |
| Trade debts | 44 | €6,856 | €4,527 | -€2,329 | -34.0% |
| Suppliers | 440/4 | €6,856 | €4,527 | -€2,329 | -34.0% |
| Taxes, remuneration and social security | 45 | €12,141 | €9,232 | -€2,909 | -24.0% |
| Taxes | 450/3 | €12,141 | €9,232 | -€2,909 | -24.0% |
| Other amounts payable | 47/48 | €84,737 | €73,033 | -€11,704 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,709 | €5,864 | +€1,155 | +24.5% |
| Other operating charges | 640/8 | €680 | €587 | -€93 | -13.7% |
| Gross operating margin | 9900 | -€9,623 | €28,972 | +€38,595 | |
| Operating profit (loss) | 9901 | -€15,013 | €22,520 | +€37,533 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -87.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -87.4% |
| Financial charges | 65/66B | €1,089 | €1,198 | +€109 | +10.0% |
| Recurring financial charges | 65 | €1,089 | €1,198 | +€109 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,101 | €21,322 | +€37,423 | |
| Income taxes | 67/77 | €93 | €2,250 | +€2,157 | +2,325% |
| Profit (loss) for the period | 9904 | -€16,194 | €19,072 | +€35,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,194 | €19,072 | +€35,266 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.