NEXT7: 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.
NEXT7
Largest movements
- Receivables within one year -€150,762
down €150,762 (-73.1%), from €206,310 to €55,548
of which Trade receivables: -€140,010
- Cash -€53,263
down €53,263 (-39.7%), from €134,278 to €81,016
mainly Tax, wage and social debts (-€115,653) and Other debts (-€91,778)
- Tangible fixed assets +€50,215
up €50,215 (+493.6%), from €10,174 to €60,390
of which Other tangible fixed assets: +€50,977
- Receivables after one year +€40,000
up €40,000 (+15.4%), from €260,000 to €300,000
- Reserves +€126,000
up €126,000 (+126.0%), from €100,000 to €226,000
of which Distributable reserves: +€226,000
- Tax, wage and social debts -€115,653
down €115,653 (-79.4%), from €145,631 to €29,977
of which Taxes: -€115,653
- Other debts -€91,778
down €91,778 (-32.4%), from €283,153 to €191,376
- Trade debts -€59,269
down €59,269 (-75.6%), from €78,431 to €19,162
- Current portion of long-term debt +€25,063
new in 2025: €25,063
- Gross operating margin -€133,850
down €133,850 (-44.4%), from €301,567 to €167,717
- Taxes -€46,468
down €46,468 (-55.4%), from €83,908 to €37,440
- Depreciation +€3,625
up €3,625 (+186.4%), from €1,945 to €5,570
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 | €613,209 | €498,839 | -€114,370 | -18.7% |
| Fixed assets | 21/28 | €10,279 | €60,495 | +€50,215 | +488.5% |
| Tangible fixed assets | 22/27 | €10,174 | €60,390 | +€50,215 | +493.6% |
| Furniture and vehicles | 24 | €5,597 | €4,836 | -€761 | -13.6% |
| Other tangible fixed assets | 26 | €4,577 | €55,554 | +€50,977 | +1113.7% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €602,930 | €438,344 | -€164,586 | -27.3% |
| Amounts receivable after more than one year | 29 | €260,000 | €300,000 | +€40,000 | +15.4% |
| Other amounts receivable | 291 | €260,000 | €300,000 | +€40,000 | +15.4% |
| Amounts receivable within one year | 40/41 | €206,310 | €55,548 | -€150,762 | -73.1% |
| Trade receivables | 40 | €195,558 | €55,548 | -€140,010 | -71.6% |
| Other amounts receivable | 41 | €10,753 | - | -€10,753 | |
| Cash at bank and in hand | 54/58 | €134,278 | €81,016 | -€53,263 | -39.7% |
| Deferred charges and accrued income | 490/1 | €2,342 | €1,781 | -€561 | -24.0% |
| Total equity and liabilities | 10/49 | €613,209 | €498,839 | -€114,370 | -18.7% |
| Equity | 10/15 | €105,994 | €231,843 | +€125,849 | +118.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €226,000 | +€126,000 | +126.0% |
| Non-distributable reserves | 130/1 | €100,000 | - | -€100,000 | |
| Reserves not available under the articles | 1311 | €100,000 | - | -€100,000 | |
| Distributable reserves | 133 | - | €226,000 | +€226,000 | |
| Profit (loss) carried forward | 14 | €1,994 | €1,843 | -€151 | -7.6% |
| Amounts payable | 17/49 | €507,215 | €266,996 | -€240,219 | -47.4% |
| Amounts payable within one year | 42/48 | €507,215 | €265,579 | -€241,637 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | - | €25,063 | +€25,063 | |
| Trade debts | 44 | €78,431 | €19,162 | -€59,269 | -75.6% |
| Suppliers | 440/4 | €78,431 | €19,162 | -€59,269 | -75.6% |
| Taxes, remuneration and social security | 45 | €145,631 | €29,977 | -€115,653 | -79.4% |
| Taxes | 450/3 | €127,552 | €11,899 | -€115,653 | -90.7% |
| Remuneration and social security | 454/9 | €18,079 | €18,079 | = | 0.0% |
| Other amounts payable | 47/48 | €283,153 | €191,376 | -€91,778 | -32.4% |
| Accrued charges and deferred income | 492/3 | - | €1,418 | +€1,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,945 | €5,570 | +€3,625 | +186.4% |
| Other operating charges | 640/8 | €671 | €764 | +€93 | +13.9% |
| Gross operating margin | 9900 | €301,567 | €167,717 | -€133,850 | -44.4% |
| Operating profit (loss) | 9901 | €298,950 | €161,383 | -€137,568 | -46.0% |
| Financial income | 75/76B | €2,476 | €2,344 | -€133 | -5.4% |
| Recurring financial income | 75 | €2,476 | €2,344 | -€133 | -5.4% |
| Financial charges | 65/66B | €569 | €438 | -€131 | -23.1% |
| Recurring financial charges | 65 | €569 | €438 | -€131 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €300,858 | €163,289 | -€137,569 | -45.7% |
| Income taxes | 67/77 | €83,908 | €37,440 | -€46,468 | -55.4% |
| Profit (loss) for the period | 9904 | €216,950 | €125,849 | -€91,101 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €216,950 | €125,849 | -€91,101 | -42.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.