NEXUS IT: 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 IT
Largest movements
- Deferred charges and accrued income +€54,310
up €54,310 (+66,232%), from €82 to €54,392
- Cash -€42,833
down €42,833 (-75.6%), from €56,689 to €13,856
mainly Deferred charges and accrued income (-€54,310) and Receivables within one year (-€16,242)
- Receivables within one year +€16,242
up €16,242 (+53.1%), from €30,578 to €46,820
of which Trade receivables: +€16,135
- Reserves +€18,421
up €18,421 (+26.1%), from €70,471 to €88,892
- Other debts +€4,713
up €4,713 (+49.8%), from €9,455 to €14,168
- Accrued charges and deferred income +€1,524
new in 2025: €1,524
- Gross operating margin +€16,323
up €16,323 (+47.3%), from €34,537 to €50,860
- Taxes +€6,149
up €6,149 (+66.7%), from €9,213 to €15,362
- Depreciation -€1,702
down €1,702 (-41.8%), from €4,075 to €2,373
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 | €91,740 | €118,517 | +€26,777 | +29.2% |
| Fixed assets | 21/28 | €4,391 | €3,450 | -€941 | -21.4% |
| Tangible fixed assets | 22/27 | €4,391 | €3,450 | -€941 | -21.4% |
| Furniture and vehicles | 24 | €4,391 | €3,450 | -€941 | -21.4% |
| Current assets | 29/58 | €87,349 | €115,067 | +€27,718 | +31.7% |
| Amounts receivable within one year | 40/41 | €30,578 | €46,820 | +€16,242 | +53.1% |
| Trade receivables | 40 | €26,519 | €42,654 | +€16,135 | +60.8% |
| Other amounts receivable | 41 | €4,059 | €4,166 | +€107 | +2.6% |
| Cash at bank and in hand | 54/58 | €56,689 | €13,856 | -€42,833 | -75.6% |
| Deferred charges and accrued income | 490/1 | €82 | €54,392 | +€54,310 | +66,232% |
| Total equity and liabilities | 10/49 | €91,740 | €118,517 | +€26,777 | +29.2% |
| Equity | 10/15 | €79,471 | €97,892 | +€18,421 | +23.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €70,471 | €88,892 | +€18,421 | +26.1% |
| Distributable reserves | 133 | €70,471 | €88,892 | +€18,421 | +26.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,269 | €20,625 | +€8,356 | +68.1% |
| Amounts payable within one year | 42/48 | €12,269 | €19,102 | +€6,833 | +55.7% |
| Trade debts | 44 | €900 | €1,892 | +€992 | +110% |
| Suppliers | 440/4 | €900 | €1,892 | +€992 | +110% |
| Taxes, remuneration and social security | 45 | €1,914 | €3,042 | +€1,128 | +58.9% |
| Taxes | 450/3 | €1,914 | €3,042 | +€1,128 | +58.9% |
| Other amounts payable | 47/48 | €9,455 | €14,168 | +€4,713 | +49.8% |
| Accrued charges and deferred income | 492/3 | - | €1,524 | +€1,524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,075 | €2,373 | -€1,702 | -41.8% |
| Other operating charges | 640/8 | €1,125 | €1,453 | +€328 | +29.2% |
| Gross operating margin | 9900 | €34,537 | €50,860 | +€16,323 | +47.3% |
| Operating profit (loss) | 9901 | €29,337 | €47,034 | +€17,697 | +60.3% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €984 | €1,251 | +€267 | +27.1% |
| Recurring financial charges | 65 | €984 | €1,251 | +€267 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €28,353 | €45,783 | +€17,430 | +61.5% |
| Income taxes | 67/77 | €9,213 | €15,362 | +€6,149 | +66.7% |
| Profit (loss) for the period | 9904 | €19,140 | €30,421 | +€11,281 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,140 | €30,421 | +€11,281 | +58.9% |
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 23 October 2026 via checked.be.