NGS CONCEPT: 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.
NGS CONCEPT
Largest movements
- Receivables within one year +€37,358
new in 2024: €37,358
of which Other amounts receivable: +€37,164
- Tangible fixed assets -€4,728
no longer reported in 2024 (was €4,728)
of which Other tangible fixed assets: -€4,404
- Deferred charges and accrued income +€3,290
up €3,290 (+7,666%), from €43 to €3,332
- Profit (loss) carried forward +€27,985
up €27,985 (+17,272%), from €162 to €28,147
- Trade debts +€10,395
up €10,395 (+663%), from €1,568 to €11,963
- Tax, wage and social debts -€2,386
no longer reported in 2024 (was €2,386)
of which Taxes: -€2,288
- Turnover +€169,909
new in 2024: €169,909
- Purchases and services +€156,442
new in 2024: €156,442
- Gross operating margin +€13,467
new in 2024: €13,467
- Taxes +€6,200
new in 2024: €6,200
From the 2022 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,449 | €42,310 | +€35,861 | +556% |
| Fixed assets | 21/28 | €5,091 | €0 | -€5,091 | -100% |
| Tangible fixed assets | 22/27 | €4,728 | - | -€4,728 | |
| Plant, machinery and equipment | 23 | €325 | €0 | -€325 | -100% |
| Other tangible fixed assets | 26 | €4,404 | €0 | -€4,404 | -100% |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €1,358 | €42,310 | +€40,952 | +3,016% |
| Amounts receivable within one year | 40/41 | - | €37,358 | +€37,358 | |
| Trade receivables | 40 | - | €194 | +€194 | |
| Other amounts receivable | 41 | - | €37,164 | +€37,164 | |
| Cash at bank and in hand | 54/58 | €1,315 | €1,619 | +€304 | +23.1% |
| Deferred charges and accrued income | 490/1 | €43 | €3,332 | +€3,290 | +7,666% |
| Total equity and liabilities | 10/49 | €6,449 | €42,310 | +€35,861 | +556% |
| Equity | 10/15 | €2,162 | €30,347 | +€28,185 | +1,304% |
| Contributions | 10/11 | €2,000 | €2,200 | +€200 | +10.0% |
| Profit (loss) carried forward | 14 | €162 | €28,147 | +€27,985 | +17,272% |
| Amounts payable | 17/49 | €4,287 | €11,963 | +€7,676 | +179% |
| Amounts payable within one year | 42/48 | €4,287 | €11,963 | +€7,676 | +179% |
| Trade debts | 44 | €1,568 | €11,963 | +€10,395 | +663% |
| Suppliers | 440/4 | €1,568 | €11,963 | +€10,395 | +663% |
| Taxes, remuneration and social security | 45 | €2,386 | - | -€2,386 | |
| Taxes | 450/3 | €2,288 | - | -€2,288 | |
| Remuneration and social security | 454/9 | €98 | - | -€98 | |
| Other amounts payable | 47/48 | €333 | - | -€333 | |
| Turnover | 70 | - | €169,909 | +€169,909 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €156,442 | +€156,442 | |
| Remuneration, social security and pensions | 62 | - | €1,403 | +€1,403 | |
| Other operating charges | 640/8 | - | €801 | +€801 | |
| Gross operating margin | 9900 | - | €13,467 | +€13,467 | |
| Operating profit (loss) | 9901 | - | €11,264 | +€11,264 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €192 | +€192 | |
| Recurring financial charges | 65 | - | €192 | +€192 | |
| Profit (loss) for the period before taxes | 9903 | - | €11,072 | +€11,072 | |
| Income taxes | 67/77 | - | €6,200 | +€6,200 | |
| Profit (loss) for the period | 9904 | - | €4,872 | +€4,872 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €4,872 | +€4,872 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.