NextGen Finance: 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.
NextGen Finance
Largest movements
- Deferred charges and accrued income +€178,200
up €178,200 (+840%), from €21,204 to €199,404
- Receivables within one year -€160,066
down €160,066 (-36.8%), from €434,811 to €274,745
of which Trade receivables: -€233,687
- Current investments -€50,680
down €50,680 (-48.9%), from €103,720 to €53,040
- Tangible fixed assets -€26,624
down €26,624 (-31.1%), from €85,579 to €58,955
- Cash +€17,738
up €17,738 (+7.6%), from €232,816 to €250,554
mainly Receivables within one year (+€160,066) and Current portion of long-term debt (+€50,730)
- Profit (loss) carried forward +€77,185
new in 2025: €77,185
- Debts after one year -€61,666
down €61,666 (-37.0%), from €166,631 to €104,965
- Trade debts -€56,987
down €56,987 (-17.9%), from €318,135 to €261,148
- Current portion of long-term debt +€50,730
new in 2025: €50,730
- Reserves -€34,575
down €34,575 (-13.6%), from €254,773 to €220,197
- Gross operating margin +€126,586
up €126,586 (+20.4%), from €619,991 to €746,576
- Staff costs +€104,940
up €104,940 (+21.0%), from €499,645 to €604,585
- Financial charges +€46,354
up €46,354 (+347%), from €13,352 to €59,706
of which Non-recurring financial charges: +€44,939
- Write-downs -€20,501
new in 2025: -€20,501
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 | €881,804 | €838,221 | -€43,583 | -4.9% |
| Fixed assets | 21/28 | €89,253 | €60,478 | -€28,775 | -32.2% |
| Intangible fixed assets | 21 | €3,675 | €1,523 | -€2,152 | -58.6% |
| Tangible fixed assets | 22/27 | €85,579 | €58,955 | -€26,624 | -31.1% |
| Plant, machinery and equipment | 23 | €21,886 | €13,314 | -€8,572 | -39.2% |
| Furniture and vehicles | 24 | €27,955 | €18,896 | -€9,059 | -32.4% |
| Other tangible fixed assets | 26 | €35,738 | €26,745 | -€8,993 | -25.2% |
| Current assets | 29/58 | €792,551 | €777,743 | -€14,808 | -1.9% |
| Amounts receivable within one year | 40/41 | €434,811 | €274,745 | -€160,066 | -36.8% |
| Trade receivables | 40 | €422,660 | €188,973 | -€233,687 | -55.3% |
| Other amounts receivable | 41 | €12,151 | €85,772 | +€73,621 | +606% |
| Current investments | 50/53 | €103,720 | €53,040 | -€50,680 | -48.9% |
| Cash at bank and in hand | 54/58 | €232,816 | €250,554 | +€17,738 | +7.6% |
| Deferred charges and accrued income | 490/1 | €21,204 | €199,404 | +€178,200 | +840% |
| Total equity and liabilities | 10/49 | €881,804 | €838,221 | -€43,583 | -4.9% |
| Equity | 10/15 | €306,433 | €349,042 | +€42,609 | +13.9% |
| Contributions | 10/11 | €51,660 | €51,660 | = | 0.0% |
| Reserves | 13 | €254,773 | €220,197 | -€34,575 | -13.6% |
| Distributable reserves | 133 | €254,773 | €220,197 | -€34,575 | -13.6% |
| Profit (loss) carried forward | 14 | - | €77,185 | +€77,185 | |
| Amounts payable | 17/49 | €575,372 | €489,179 | -€86,192 | -15.0% |
| Amounts payable after more than one year | 17 | €166,631 | €104,965 | -€61,666 | -37.0% |
| Financial debts | 170/4 | €166,631 | €104,965 | -€61,666 | -37.0% |
| Amounts payable within one year | 42/48 | €407,100 | €370,894 | -€36,206 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | - | €50,730 | +€50,730 | |
| Financial debts | 43 | €8,683 | €4,602 | -€4,081 | -47.0% |
| Credit institutions | 430/8 | €8,683 | €4,602 | -€4,081 | -47.0% |
| Trade debts | 44 | €318,135 | €261,148 | -€56,987 | -17.9% |
| Suppliers | 440/4 | €318,135 | €261,148 | -€56,987 | -17.9% |
| Taxes, remuneration and social security | 45 | €80,282 | €54,414 | -€25,868 | -32.2% |
| Taxes | 450/3 | €22,547 | - | -€22,547 | |
| Remuneration and social security | 454/9 | €57,735 | €54,414 | -€3,321 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,641 | €13,320 | +€11,679 | +712% |
| Remuneration, social security and pensions | 62 | €499,645 | €604,585 | +€104,940 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,763 | €37,000 | +€5,236 | +16.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€20,501 | -€20,501 | |
| Other operating charges | 640/8 | €3,138 | €3,844 | +€706 | +22.5% |
| Non-recurring operating charges | 66A | €4,508 | - | -€4,508 | |
| Gross operating margin | 9900 | €619,991 | €746,576 | +€126,586 | +20.4% |
| Operating profit (loss) | 9901 | €80,937 | €121,650 | +€40,713 | +50.3% |
| Financial income | 75/76B | €1,763 | €2,119 | +€355 | +20.1% |
| Recurring financial income | 75 | €1,763 | €2,119 | +€355 | +20.1% |
| Financial charges | 65/66B | €13,352 | €59,706 | +€46,354 | +347% |
| Recurring financial charges | 65 | €13,352 | €14,767 | +€1,415 | +10.6% |
| Non-recurring financial charges | 66B | - | €44,939 | +€44,939 | |
| Profit (loss) for the period before taxes | 9903 | €69,349 | €64,062 | -€5,286 | -7.6% |
| Income taxes | 67/77 | €17,552 | €21,453 | +€3,901 | +22.2% |
| Profit (loss) for the period | 9904 | €51,796 | €42,609 | -€9,187 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,796 | €42,609 | -€9,187 | -17.7% |
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 26 October 2026 via checked.be.