Nexus8: 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.
Nexus8
Largest movements
- Receivables within one year +€49,281
up €49,281 (+93.2%), from €52,866 to €102,147
of which Trade receivables: +€47,649
- Cash +€45,150
up €45,150 (+44.1%), from €102,419 to €147,569
mainly Other debts (+€81,419) and Net result for the year (+€44,699)
- Receivables after one year -€36,000
down €36,000 (-33.3%), from €108,000 to €72,000
- Deferred charges and accrued income +€17,067
up €17,067 (+1159.4%), from €1,472 to €18,539
- Tangible fixed assets +€13,122
up €13,122 (+137.4%), from €9,548 to €22,670
of which Plant, machinery and equipment: +€11,392
- Other debts +€81,419
up €81,419 (+3669.1%), from €2,219 to €83,638
- Debts after one year -€80,128
down €80,128 (-25.4%), from €315,038 to €234,910
- Profit (loss) carried forward +€44,699
up €44,699 (+75.7%), from -€59,065 to -€14,365
- Trade debts +€39,631
up €39,631 (+1970.9%), from €2,011 to €41,642
- Financial charges +€2,800
up €2,800 (+54.5%), from €5,134 to €7,934
- Depreciation -€2,086
down €2,086 (-51.9%), from €4,016 to €1,930
- Gross operating margin -€1,195
down €1,195 (-2.1%), from €57,372 to €56,177
- Other operating charges -€761
down €761 (-36.5%), from €2,085 to €1,324
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.
Cash bridge derived
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 | €274,304 | €362,924 | +€88,620 | +32.3% |
| Fixed assets | 21/28 | €9,548 | €22,670 | +€13,122 | +137.4% |
| Tangible fixed assets | 22/27 | €9,548 | €22,670 | +€13,122 | +137.4% |
| Plant, machinery and equipment | 23 | - | €11,392 | +€11,392 | |
| Furniture and vehicles | 24 | €3,548 | €5,278 | +€1,730 | +48.8% |
| Other tangible fixed assets | 26 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €264,757 | €340,255 | +€75,498 | +28.5% |
| Amounts receivable after more than one year | 29 | €108,000 | €72,000 | -€36,000 | -33.3% |
| Trade receivables | 290 | €108,000 | €72,000 | -€36,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €52,866 | €102,147 | +€49,281 | +93.2% |
| Trade receivables | 40 | €52,866 | €100,515 | +€47,649 | +90.1% |
| Other amounts receivable | 41 | €0 | €1,632 | +€1,632 | |
| Cash at bank and in hand | 54/58 | €102,419 | €147,569 | +€45,150 | +44.1% |
| Deferred charges and accrued income | 490/1 | €1,472 | €18,539 | +€17,067 | +1159.4% |
| Total equity and liabilities | 10/49 | €274,304 | €362,924 | +€88,620 | +32.3% |
| Equity | 10/15 | -€54,065 | -€9,365 | +€44,699 | +82.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,065 | -€14,365 | +€44,699 | +75.7% |
| Amounts payable | 17/49 | €328,369 | €372,290 | +€43,921 | +13.4% |
| Amounts payable after more than one year | 17 | €315,038 | €234,910 | -€80,128 | -25.4% |
| Other amounts payable | 178/9 | €315,038 | €234,910 | -€80,128 | -25.4% |
| Amounts payable within one year | 42/48 | €12,944 | €137,380 | +€124,436 | +961.3% |
| Trade debts | 44 | €2,011 | €41,642 | +€39,631 | +1970.9% |
| Suppliers | 440/4 | €2,011 | €41,642 | +€39,631 | +1970.9% |
| Taxes, remuneration and social security | 45 | €8,714 | €12,100 | +€3,386 | +38.9% |
| Taxes | 450/3 | €8,714 | €12,100 | +€3,386 | +38.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,219 | €83,638 | +€81,419 | +3669.1% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,016 | €1,930 | -€2,086 | -51.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,085 | €1,324 | -€761 | -36.5% |
| Gross operating margin | 9900 | €57,372 | €56,177 | -€1,195 | -2.1% |
| Operating profit (loss) | 9901 | €51,271 | €52,923 | +€1,651 | +3.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,134 | €7,934 | +€2,800 | +54.5% |
| Recurring financial charges | 65 | €5,134 | €7,934 | +€2,800 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €46,138 | €44,989 | -€1,149 | -2.5% |
| Income taxes | 67/77 | €205 | €290 | +€86 | +41.8% |
| Profit (loss) for the period | 9904 | €45,933 | €44,699 | -€1,234 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,933 | €44,699 | -€1,234 | -2.7% |
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 9 October 2026 via checked.be.