NEXUS DYNAMICS: 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 DYNAMICS
Largest movements
- Cash +€15,867
up €15,867 (+264%), from €6,008 to €21,875
mainly Net result for the year (+€9,731) and Depreciation (+€5,518)
- Tangible fixed assets -€4,779
down €4,779 (-43.7%), from €10,934 to €6,155
- Receivables within one year -€1,222
down €1,222 (-17.3%), from €7,077 to €5,855
- Deferred charges and accrued income +€540
up €540 (+44.4%), from €1,215 to €1,755
- Profit (loss) carried forward +€9,731
up €9,731 (+57.8%), from €16,847 to €26,578
- Trade debts +€3,343
up €3,343 (+427%), from €783 to €4,126
- Tax, wage and social debts -€2,669
down €2,669 (-25.2%), from €10,605 to €7,936
of which Taxes: -€2,669
- Gross operating margin -€6,526
down €6,526 (-21.7%), from €30,126 to €23,600
- Other operating charges +€2,443
up €2,443 (+524%), from €467 to €2,910
- Depreciation -€2,360
down €2,360 (-30.0%), from €7,878 to €5,518
- Financial charges +€1,709
up €1,709 (+437%), from €391 to €2,100
- Taxes -€1,203
down €1,203 (-26.5%), from €4,544 to €3,341
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 | €34,235 | €44,640 | +€10,405 | +30.4% |
| Fixed assets | 21/28 | €19,934 | €15,155 | -€4,779 | -24.0% |
| Tangible fixed assets | 22/27 | €10,934 | €6,155 | -€4,779 | -43.7% |
| Furniture and vehicles | 24 | €10,934 | €6,155 | -€4,779 | -43.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €14,300 | €29,485 | +€15,185 | +106% |
| Amounts receivable within one year | 40/41 | €7,077 | €5,855 | -€1,222 | -17.3% |
| Trade receivables | 40 | €7,077 | €5,855 | -€1,222 | -17.3% |
| Cash at bank and in hand | 54/58 | €6,008 | €21,875 | +€15,867 | +264% |
| Deferred charges and accrued income | 490/1 | €1,215 | €1,755 | +€540 | +44.4% |
| Total equity and liabilities | 10/49 | €34,235 | €44,640 | +€10,405 | +30.4% |
| Equity | 10/15 | €22,847 | €32,578 | +€9,731 | +42.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €16,847 | €26,578 | +€9,731 | +57.8% |
| Amounts payable | 17/49 | €11,388 | €12,062 | +€674 | +5.9% |
| Amounts payable within one year | 42/48 | €11,388 | €12,062 | +€674 | +5.9% |
| Trade debts | 44 | €783 | €4,126 | +€3,343 | +427% |
| Suppliers | 440/4 | €783 | €4,126 | +€3,343 | +427% |
| Taxes, remuneration and social security | 45 | €10,605 | €7,936 | -€2,669 | -25.2% |
| Taxes | 450/3 | €8,805 | €6,136 | -€2,669 | -30.3% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,878 | €5,518 | -€2,360 | -30.0% |
| Other operating charges | 640/8 | €467 | €2,910 | +€2,443 | +524% |
| Gross operating margin | 9900 | €30,126 | €23,600 | -€6,526 | -21.7% |
| Operating profit (loss) | 9901 | €21,782 | €15,172 | -€6,610 | -30.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €391 | €2,100 | +€1,709 | +437% |
| Recurring financial charges | 65 | €391 | €2,100 | +€1,709 | +437% |
| Profit (loss) for the period before taxes | 9903 | €21,391 | €13,072 | -€8,319 | -38.9% |
| Income taxes | 67/77 | €4,544 | €3,341 | -€1,203 | -26.5% |
| Profit (loss) for the period | 9904 | €16,847 | €9,731 | -€7,116 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,847 | €9,731 | -€7,116 | -42.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.