NextStep Implement: 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.
NextStep Implement
Largest movements
- Cash +€28,255
up €28,255 (+209%), from €13,526 to €41,782
mainly Net result for the year (+€24,058) and Tax, wage and social debts (+€4,188)
- Reserves +€24,058
up €24,058 (+144%), from €16,699 to €40,757
- Tax, wage and social debts +€4,188
up €4,188 (+41.6%), from €10,077 to €14,265
- Trade debts +€2,560
new in 2025: €2,560
- Other debts -€1,235
down €1,235 (-60.1%), from €2,054 to €819
- Gross operating margin +€14,078
up €14,078 (+66.3%), from €21,223 to €35,302
- Taxes +€2,870
up €2,870 (+69.1%), from €4,155 to €7,024
- Financial charges +€2,665
up €2,665 (+1,013%), from €263 to €2,928
- Other operating charges +€713
new in 2025: €713
- Depreciation +€533
up €533 (+502%), from €106 to €639
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 | €31,263 | €60,401 | +€29,137 | +93.2% |
| Fixed assets | 21/28 | €2,048 | €2,432 | +€385 | +18.8% |
| Tangible fixed assets | 22/27 | €2,048 | €2,432 | +€385 | +18.8% |
| Plant, machinery and equipment | 23 | - | €815 | +€815 | |
| Other tangible fixed assets | 26 | €2,048 | €1,617 | -€431 | -21.0% |
| Current assets | 29/58 | €29,216 | €57,968 | +€28,753 | +98.4% |
| Amounts receivable within one year | 40/41 | €13,926 | €14,362 | +€436 | +3.1% |
| Trade receivables | 40 | €13,926 | €14,362 | +€436 | +3.1% |
| Cash at bank and in hand | 54/58 | €13,526 | €41,782 | +€28,255 | +209% |
| Deferred charges and accrued income | 490/1 | €1,763 | €1,825 | +€61 | +3.5% |
| Total equity and liabilities | 10/49 | €31,263 | €60,401 | +€29,137 | +93.2% |
| Equity | 10/15 | €18,699 | €42,757 | +€24,058 | +129% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,699 | €40,757 | +€24,058 | +144% |
| Distributable reserves | 133 | €16,699 | €40,757 | +€24,058 | +144% |
| Amounts payable | 17/49 | €12,564 | €17,644 | +€5,080 | +40.4% |
| Amounts payable within one year | 42/48 | €12,131 | €17,644 | +€5,513 | +45.4% |
| Trade debts | 44 | - | €2,560 | +€2,560 | |
| Suppliers | 440/4 | - | €2,560 | +€2,560 | |
| Taxes, remuneration and social security | 45 | €10,077 | €14,265 | +€4,188 | +41.6% |
| Taxes | 450/3 | €10,077 | €14,265 | +€4,188 | +41.6% |
| Other amounts payable | 47/48 | €2,054 | €819 | -€1,235 | -60.1% |
| Accrued charges and deferred income | 492/3 | €433 | €0 | -€433 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €639 | +€533 | +502% |
| Other operating charges | 640/8 | - | €713 | +€713 | |
| Gross operating margin | 9900 | €21,223 | €35,302 | +€14,078 | +66.3% |
| Operating profit (loss) | 9901 | €21,117 | €33,949 | +€12,832 | +60.8% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €263 | €2,928 | +€2,665 | +1,013% |
| Recurring financial charges | 65 | €263 | €2,928 | +€2,665 | +1,013% |
| Profit (loss) for the period before taxes | 9903 | €20,854 | €31,082 | +€10,228 | +49.0% |
| Income taxes | 67/77 | €4,155 | €7,024 | +€2,870 | +69.1% |
| Profit (loss) for the period | 9904 | €16,699 | €24,058 | +€7,358 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,699 | €24,058 | +€7,358 | +44.1% |
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 15 October 2026 via checked.be.