NextContext: 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.
NextContext
Largest movements
- Cash +€37,002
up €37,002 (+35.8%), from €103,458 to €140,460
mainly Net result for the year (+€90,360) and Tax, wage and social debts (+€7,883)
- Receivables within one year +€36,782
up €36,782 (+307%), from €11,964 to €48,746
of which Trade receivables: +€35,601
- Tangible fixed assets +€29,393
new in 2025: €29,393
of which Land and buildings: +€28,329
- Deferred charges and accrued income +€2,290
new in 2025: €2,290
- Profit (loss) carried forward +€90,360
new in 2025: €90,360
- Tax, wage and social debts +€7,883
up €7,883 (+26.5%), from €29,756 to €37,639
- Trade debts +€7,122
up €7,122 (+150%), from €4,741 to €11,864
- Gross operating margin +€62,891
up €62,891 (+122%), from €51,716 to €114,607
- Taxes +€8,953
up €8,953 (+63.9%), from €14,006 to €22,958
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 | €115,422 | €220,889 | +€105,467 | +91.4% |
| Fixed assets | 21/28 | - | €29,393 | +€29,393 | |
| Tangible fixed assets | 22/27 | - | €29,393 | +€29,393 | |
| Land and buildings | 22 | - | €28,329 | +€28,329 | |
| Furniture and vehicles | 24 | - | €1,064 | +€1,064 | |
| Current assets | 29/58 | €115,422 | €191,496 | +€76,074 | +65.9% |
| Amounts receivable within one year | 40/41 | €11,964 | €48,746 | +€36,782 | +307% |
| Trade receivables | 40 | €11,964 | €47,565 | +€35,601 | +298% |
| Other amounts receivable | 41 | - | €1,181 | +€1,181 | |
| Cash at bank and in hand | 54/58 | €103,458 | €140,460 | +€37,002 | +35.8% |
| Deferred charges and accrued income | 490/1 | - | €2,290 | +€2,290 | |
| Total equity and liabilities | 10/49 | €115,422 | €220,889 | +€105,467 | +91.4% |
| Equity | 10/15 | €78,692 | €169,051 | +€90,360 | +115% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €77,692 | €77,692 | = | 0.0% |
| Distributable reserves | 133 | €77,692 | €77,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €90,360 | +€90,360 | |
| Amounts payable | 17/49 | €36,730 | €51,837 | +€15,107 | +41.1% |
| Amounts payable within one year | 42/48 | €36,730 | €51,837 | +€15,107 | +41.1% |
| Financial debts | 43 | €1,608 | €0 | -€1,608 | -100% |
| Credit institutions | 430/8 | €1,608 | €0 | -€1,608 | -100% |
| Trade debts | 44 | €4,741 | €11,864 | +€7,122 | +150% |
| Suppliers | 440/4 | €4,741 | €11,864 | +€7,122 | +150% |
| Taxes, remuneration and social security | 45 | €29,756 | €37,639 | +€7,883 | +26.5% |
| Taxes | 450/3 | €29,756 | €37,639 | +€7,883 | +26.5% |
| Other amounts payable | 47/48 | €625 | €2,334 | +€1,709 | +273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €909 | +€909 | |
| Other operating charges | 640/8 | €288 | €288 | +€0 | 0.0% |
| Gross operating margin | 9900 | €51,716 | €114,607 | +€62,891 | +122% |
| Operating profit (loss) | 9901 | €51,428 | €113,410 | +€61,982 | +121% |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €74 | €97 | +€23 | +31.7% |
| Recurring financial charges | 65 | €74 | €97 | +€23 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €51,354 | €113,318 | +€61,964 | +121% |
| Income taxes | 67/77 | €14,006 | €22,958 | +€8,953 | +63.9% |
| Profit (loss) for the period | 9904 | €37,349 | €90,360 | +€53,011 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €37,349 | €90,360 | +€53,011 | +142% |
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 13 October 2026 via checked.be.