NEXTGEN PAYMENT: 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.
NEXTGEN PAYMENT
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+104.3%), from €1.0m to €2.1m
of which Other amounts receivable: +€1.9m
- Cash +€1.0m
up €1.0m (+99.8%), from €1.0m to €2.1m
mainly Other debts (+€2.0m) and Net result for the year (+€1.3m)
- Current investments +€250,000
new in 2025: €250,000
- Tangible fixed assets +€60,998
up €60,998 (+654.2%), from €9,324 to €70,322
of which Plant, machinery and equipment: +€54,143
- Other debts +€2.0m
up €2.0m (+1787210.1%), from €112 to €2.0m
- Profit (loss) carried forward +€245,882
up €245,882 (+16.8%), from €1.5m to €1.7m
- Tax, wage and social debts +€227,765
up €227,765 (+46.9%), from €486,075 to €713,840
of which Taxes: +€224,938
- Trade debts -€107,593
down €107,593 (-84.3%), from €127,597 to €20,004
- Current portion of long-term debt +€51,558
new in 2025: €51,558
- Financial charges +€117,429
up €117,429 (+48366.4%), from €243 to €117,672
- Gross operating margin +€104,714
up €104,714 (+5.7%), from €1.9m to €2.0m
- Financial income +€40,034
up €40,034, from €0 to €40,034
- Depreciation +€20,727
up €20,727 (+1726.3%), from €1,201 to €21,928
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 | €2,093,476 | €4,521,610 | +€2.4m | +116.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €21,029 | €82,073 | +€61,043 | +290.3% |
| Tangible fixed assets | 22/27 | €9,324 | €70,322 | +€60,998 | +654.2% |
| Plant, machinery and equipment | 23 | - | €54,143 | +€54,143 | |
| Furniture and vehicles | 24 | €9,324 | €16,179 | +€6,855 | +73.5% |
| Financial fixed assets | 28 | €11,705 | €11,750 | +€45 | +0.4% |
| Current assets | 29/58 | €2,072,447 | €4,439,538 | +€2.4m | +114.2% |
| Amounts receivable within one year | 40/41 | €1,037,358 | €2,119,594 | +€1.1m | +104.3% |
| Trade receivables | 40 | €1,014,898 | €195,073 | -€819,825 | -80.8% |
| Other amounts receivable | 41 | €22,460 | €1,924,521 | +€1.9m | +8468.5% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €1,034,980 | €2,067,446 | +€1.0m | +99.8% |
| Deferred charges and accrued income | 490/1 | €109 | €2,498 | +€2,389 | +2197.7% |
| Total equity and liabilities | 10/49 | €2,093,476 | €4,521,610 | +€2.4m | +116.0% |
| Equity | 10/15 | €1,466,611 | €1,714,993 | +€248,382 | +16.9% |
| Contributions | 10/11 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Profit (loss) carried forward | 14 | €1,461,611 | €1,707,493 | +€245,882 | +16.8% |
| Amounts payable | 17/49 | €626,866 | €2,806,617 | +€2.2m | +347.7% |
| Amounts payable after more than one year | 17 | - | €7,334 | +€7,334 | |
| Financial debts | 170/4 | - | €7,334 | +€7,334 | |
| Amounts payable within one year | 42/48 | €613,784 | €2,799,283 | +€2.2m | +356.1% |
| Current portion of amounts payable after more than one year | 42 | - | €51,558 | +€51,558 | |
| Financial debts | 43 | - | €13,881 | +€13,881 | |
| Credit institutions | 430/8 | - | €13,881 | +€13,881 | |
| Trade debts | 44 | €127,597 | €20,004 | -€107,593 | -84.3% |
| Suppliers | 440/4 | €127,597 | €20,004 | -€107,593 | -84.3% |
| Taxes, remuneration and social security | 45 | €486,075 | €713,840 | +€227,765 | +46.9% |
| Taxes | 450/3 | €480,061 | €704,999 | +€224,938 | +46.9% |
| Remuneration and social security | 454/9 | €6,013 | €8,841 | +€2,827 | +47.0% |
| Other amounts payable | 47/48 | €112 | €2,000,000 | +€2.0m | +1787210.1% |
| Accrued charges and deferred income | 492/3 | €13,082 | - | -€13,082 | |
| Remuneration, social security and pensions | 62 | €37,028 | €52,514 | +€15,485 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €21,928 | +€20,727 | +1726.3% |
| Other operating charges | 640/8 | - | €3,133 | +€3,133 | |
| Gross operating margin | 9900 | €1,853,295 | €1,958,009 | +€104,714 | +5.7% |
| Operating profit (loss) | 9901 | €1,815,066 | €1,880,435 | +€65,369 | +3.6% |
| Financial income | 75/76B | €0 | €40,034 | +€40,034 | |
| Recurring financial income | 75 | €0 | €40,034 | +€40,034 | |
| Financial charges | 65/66B | €243 | €117,672 | +€117,429 | +48366.4% |
| Recurring financial charges | 65 | €243 | €117,672 | +€117,429 | +48366.4% |
| Profit (loss) for the period before taxes | 9903 | €1,814,823 | €1,802,797 | -€12,026 | -0.7% |
| Income taxes | 67/77 | €456,910 | €456,927 | +€16 | 0.0% |
| Profit (loss) for the period | 9904 | €1,357,912 | €1,345,870 | -€12,042 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,357,912 | €1,345,870 | -€12,042 | -0.9% |
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 28 September 2026 via checked.be.