Nexus & Partners: 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 & Partners
Largest movements
- Receivables within one year +€53,689
up €53,689 (+1,843%), from €2,914 to €56,603
of which Other amounts receivable: +€44,430
- Cash -€4,329
down €4,329 (-41.4%), from €10,462 to €6,133
mainly Receivables within one year (-€53,689) and Net result for the year (-€33,480)
- Financial fixed assets +€3,750
new in 2025: €3,750
- Tangible fixed assets +€841
new in 2025: €841
- Other debts +€78,657
up €78,657 (+371%), from €21,213 to €99,869
- Profit (loss) carried forward -€33,480
down €33,480 (-283%), from -€11,851 to -€45,331
- Trade debts +€7,761
new in 2025: €7,761
- Tax, wage and social debts +€1,014
up €1,014 (+7,170%), from €14 to €1,028
- Gross operating margin -€21,621
down €21,621 (-187%), from -€11,555 to -€33,176
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,376 | €67,327 | +€53,951 | +403% |
| Fixed assets | 21/28 | - | €4,591 | +€4,591 | |
| Tangible fixed assets | 22/27 | - | €841 | +€841 | |
| Furniture and vehicles | 24 | - | €841 | +€841 | |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €13,376 | €62,736 | +€49,360 | +369% |
| Amounts receivable within one year | 40/41 | €2,914 | €56,603 | +€53,689 | +1,843% |
| Trade receivables | 40 | €1,930 | €11,190 | +€9,260 | +480% |
| Other amounts receivable | 41 | €984 | €45,413 | +€44,430 | +4,517% |
| Cash at bank and in hand | 54/58 | €10,462 | €6,133 | -€4,329 | -41.4% |
| Total equity and liabilities | 10/49 | €13,376 | €67,327 | +€53,951 | +403% |
| Equity | 10/15 | -€7,851 | -€41,331 | -€33,480 | -426% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,851 | -€45,331 | -€33,480 | -283% |
| Amounts payable | 17/49 | €21,227 | €108,658 | +€87,431 | +412% |
| Amounts payable within one year | 42/48 | €21,227 | €108,658 | +€87,431 | +412% |
| Trade debts | 44 | - | €7,761 | +€7,761 | |
| Suppliers | 440/4 | - | €7,761 | +€7,761 | |
| Taxes, remuneration and social security | 45 | €14 | €1,028 | +€1,014 | +7,170% |
| Taxes | 450/3 | €14 | €1,028 | +€1,014 | +7,170% |
| Other amounts payable | 47/48 | €21,213 | €99,869 | +€78,657 | +371% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €59 | +€59 | |
| Other operating charges | 640/8 | - | €175 | +€175 | |
| Gross operating margin | 9900 | -€11,555 | -€33,176 | -€21,621 | -187% |
| Operating profit (loss) | 9901 | -€11,555 | -€33,411 | -€21,856 | -189% |
| Financial income | 75/76B | - | €250 | +€250 | |
| Recurring financial income | 75 | - | €250 | +€250 | |
| Non-recurring financial income | 76B | - | €250 | +€250 | |
| Financial charges | 65/66B | €282 | €220 | -€62 | -22.0% |
| Recurring financial charges | 65 | €282 | €220 | -€62 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,837 | -€33,381 | -€21,544 | -182% |
| Income taxes | 67/77 | €14 | €100 | +€86 | +606% |
| Profit (loss) for the period | 9904 | -€11,851 | -€33,480 | -€21,629 | -183% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,851 | -€33,480 | -€21,629 | -183% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.