NEXUS AUDIO: 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.
NEXUS AUDIO
Largest movements
- Receivables within one year +€8,545
up €8,545 (+1,778%), from €481 to €9,026
of which Trade receivables: +€5,819
- Tangible fixed assets +€6,412
up €6,412 (+560%), from €1,145 to €7,557
- Cash -€5,760
down €5,760 (-34.7%), from €16,592 to €10,831
mainly Investment in fixed assets (net) (-€8,931) and Receivables within one year (-€8,545)
- Formation expenses -€618
down €618 (-36.4%), from €1,696 to €1,078
- Reserves +€12,346
up €12,346 (+228%), from €5,415 to €17,761
- Tax, wage and social debts -€3,958
down €3,958 (-95.3%), from €4,154 to €196
- Trade debts +€1,602
up €1,602 (+157%), from €1,019 to €2,622
- Other debts -€1,595
down €1,595 (-27.6%), from €5,786 to €4,192
- Gross operating margin +€12,841
up €12,841 (+148%), from €8,669 to €21,511
- Taxes +€2,737
up €2,737 (+134%), from €2,038 to €4,775
- Depreciation +€2,596
up €2,596 (+479%), from €542 to €3,137
- Other operating charges +€551
up €551 (+89.2%), from €617 to €1,168
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 | €20,440 | €28,907 | +€8,467 | +41.4% |
| Formation expenses | 20 | €1,696 | €1,078 | -€618 | -36.4% |
| Fixed assets | 21/28 | €1,145 | €7,557 | +€6,412 | +560% |
| Tangible fixed assets | 22/27 | €1,145 | €7,557 | +€6,412 | +560% |
| Furniture and vehicles | 24 | €1,145 | €7,557 | +€6,412 | +560% |
| Current assets | 29/58 | €17,599 | €20,272 | +€2,673 | +15.2% |
| Amounts receivable within one year | 40/41 | €481 | €9,026 | +€8,545 | +1,778% |
| Trade receivables | 40 | €481 | €6,300 | +€5,819 | +1,211% |
| Other amounts receivable | 41 | - | €2,726 | +€2,726 | |
| Cash at bank and in hand | 54/58 | €16,592 | €10,831 | -€5,760 | -34.7% |
| Deferred charges and accrued income | 490/1 | €527 | €415 | -€112 | -21.3% |
| Total equity and liabilities | 10/49 | €20,440 | €28,907 | +€8,467 | +41.4% |
| Equity | 10/15 | €9,415 | €21,761 | +€12,346 | +131% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €5,415 | €17,761 | +€12,346 | +228% |
| Distributable reserves | 133 | €5,415 | €17,761 | +€12,346 | +228% |
| Amounts payable | 17/49 | €11,025 | €7,146 | -€3,879 | -35.2% |
| Amounts payable within one year | 42/48 | €10,960 | €7,010 | -€3,950 | -36.0% |
| Trade debts | 44 | €1,019 | €2,622 | +€1,602 | +157% |
| Suppliers | 440/4 | €1,019 | €2,622 | +€1,602 | +157% |
| Taxes, remuneration and social security | 45 | €4,154 | €196 | -€3,958 | -95.3% |
| Taxes | 450/3 | €4,154 | €196 | -€3,958 | -95.3% |
| Other amounts payable | 47/48 | €5,786 | €4,192 | -€1,595 | -27.6% |
| Accrued charges and deferred income | 492/3 | €66 | €137 | +€71 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €3,137 | +€2,596 | +479% |
| Other operating charges | 640/8 | €617 | €1,168 | +€551 | +89.2% |
| Gross operating margin | 9900 | €8,669 | €21,511 | +€12,841 | +148% |
| Operating profit (loss) | 9901 | €7,510 | €17,206 | +€9,695 | +129% |
| Financial income | 75/76B | €8 | €3 | -€4 | -54.7% |
| Recurring financial income | 75 | €8 | €3 | -€4 | -54.7% |
| Financial charges | 65/66B | €65 | €88 | +€23 | +35.3% |
| Recurring financial charges | 65 | €65 | €88 | +€23 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €7,453 | €17,121 | +€9,668 | +130% |
| Income taxes | 67/77 | €2,038 | €4,775 | +€2,737 | +134% |
| Profit (loss) for the period | 9904 | €5,415 | €12,346 | +€6,931 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €5,415 | €12,346 | +€6,931 | +128% |
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.