NOUVELLE DIMENSION: 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.
NOUVELLE DIMENSION
Largest movements
- Cash +€236,893
up €236,893 (+146%), from €162,276 to €399,169
mainly Accrued charges and deferred income (+€113,139) and Net result for the year (+€91,208)
- Tangible fixed assets -€11,334
down €11,334 (-24.0%), from €47,190 to €35,857
- Receivables within one year -€6,796
down €6,796 (-3.6%), from €189,798 to €183,002
of which Other amounts receivable: -€8,277
- Accrued charges and deferred income +€113,139
up €113,139 (+1,754%), from €6,450 to €119,589
- Other debts +€51,410
new in 2025: €51,410
- Reserves +€37,092
up €37,092 (+12.2%), from €303,813 to €340,904
of which Distributable reserves: +€37,092
- Tax, wage and social debts +€27,184
up €27,184 (+111%), from €24,482 to €51,666
of which Taxes: +€27,184
- Trade debts -€13,784
down €13,784 (-62.7%), from €21,991 to €8,206
- Gross operating margin +€15,046
up €15,046 (+11.9%), from €126,444 to €141,490
- Taxes +€4,250
up €4,250 (+12.8%), from €33,125 to €37,376
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 | €405,488 | €620,528 | +€215,040 | +53.0% |
| Fixed assets | 21/28 | €48,146 | €37,525 | -€10,621 | -22.1% |
| Tangible fixed assets | 22/27 | €47,190 | €35,857 | -€11,334 | -24.0% |
| Land and buildings | 22 | €8,903 | €7,663 | -€1,240 | -13.9% |
| Furniture and vehicles | 24 | €12,481 | €7,257 | -€5,224 | -41.9% |
| Other tangible fixed assets | 26 | €25,806 | €20,937 | -€4,869 | -18.9% |
| Financial fixed assets | 28 | €956 | €1,668 | +€713 | +74.5% |
| Current assets | 29/58 | €357,342 | €583,003 | +€225,661 | +63.2% |
| Amounts receivable within one year | 40/41 | €189,798 | €183,002 | -€6,796 | -3.6% |
| Trade receivables | 40 | €142,022 | €143,503 | +€1,481 | +1.0% |
| Other amounts receivable | 41 | €47,777 | €39,500 | -€8,277 | -17.3% |
| Cash at bank and in hand | 54/58 | €162,276 | €399,169 | +€236,893 | +146% |
| Deferred charges and accrued income | 490/1 | €5,268 | €832 | -€4,436 | -84.2% |
| Total equity and liabilities | 10/49 | €405,488 | €620,528 | +€215,040 | +53.0% |
| Equity | 10/15 | €352,565 | €389,657 | +€37,092 | +10.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €303,813 | €340,904 | +€37,092 | +12.2% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €303,803 | €340,894 | +€37,092 | +12.2% |
| Profit (loss) carried forward | 14 | €47,753 | €47,753 | = | 0.0% |
| Amounts payable | 17/49 | €52,922 | €230,871 | +€177,949 | +336% |
| Amounts payable within one year | 42/48 | €46,472 | €111,282 | +€64,810 | +139% |
| Trade debts | 44 | €21,991 | €8,206 | -€13,784 | -62.7% |
| Suppliers | 440/4 | €21,991 | €8,206 | -€13,784 | -62.7% |
| Taxes, remuneration and social security | 45 | €24,482 | €51,666 | +€27,184 | +111% |
| Taxes | 450/3 | €22,682 | €49,866 | +€27,184 | +120% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | - | €51,410 | +€51,410 | |
| Accrued charges and deferred income | 492/3 | €6,450 | €119,589 | +€113,139 | +1,754% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,808 | €11,334 | +€526 | +4.9% |
| Other operating charges | 640/8 | €1,919 | €1,301 | -€618 | -32.2% |
| Gross operating margin | 9900 | €126,444 | €141,490 | +€15,046 | +11.9% |
| Operating profit (loss) | 9901 | €113,717 | €128,856 | +€15,139 | +13.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €359 | €272 | -€87 | -24.2% |
| Recurring financial charges | 65 | €359 | €272 | -€87 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €113,358 | €128,584 | +€15,226 | +13.4% |
| Income taxes | 67/77 | €33,125 | €37,376 | +€4,250 | +12.8% |
| Profit (loss) for the period | 9904 | €80,232 | €91,208 | +€10,975 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,232 | €91,208 | +€10,975 | +13.7% |
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 30 October 2026 via checked.be.