NOW.be: what changed
Two fiscal 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.
NOW.be
Largest movements
- Receivables after one year -€101,167
down €101,167 (-100.0%), from €101,167 to €0
- Receivables within one year +€45,406
up €45,406 (+15.8%), from €286,492 to €331,898
of which Other amounts receivable: +€24,897
- Cash -€35,538
down €35,538 (-19.9%), from €178,897 to €143,359
mainly Other debts (-€56,526) and Trade debts (-€54,463)
- Deferred charges and accrued income +€24,444
up €24,444 (+253.8%), from €9,632 to €34,076
- Intangible fixed assets -€9,975
down €9,975 (-100.0%), from €9,975 to €0
- Other debts -€56,526
down €56,526 (-75.9%), from €74,506 to €17,979
- Trade debts -€54,463
down €54,463 (-18.6%), from €293,097 to €238,635
- Profit (loss) carried forward +€14,401
up €14,401 (+7.8%), from €185,604 to €200,005
- Tax, wage and social debts +€11,604
up €11,604 (+58.9%), from €19,709 to €31,314
of which Taxes: +€13,532
- Current portion of long-term debt -€6,789
down €6,789 (-100.0%), from €6,789 to €0
- Gross operating margin +€22,372
up €22,372 (+65.6%), from €34,115 to €56,487
- Staff costs +€9,559
up €9,559 (+76.4%), from €12,506 to €22,065
- Other operating charges +€4,393
up €4,393 (+2207.5%), from €199 to €4,592
- Taxes +€1,852
up €1,852 (+41.4%), from €4,475 to €6,327
- Financial income -€912
down €912 (-16.2%), from €5,614 to €4,703
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 | €595,657 | €515,439 | -€80,218 | -13.5% |
| Fixed assets | 21/28 | €19,469 | €6,106 | -€13,364 | -68.6% |
| Intangible fixed assets | 21 | €9,975 | €0 | -€9,975 | -100.0% |
| Tangible fixed assets | 22/27 | €1,988 | €1,329 | -€659 | -33.1% |
| Furniture and vehicles | 24 | €1,988 | €1,329 | -€659 | -33.1% |
| Financial fixed assets | 28 | €7,507 | €4,777 | -€2,730 | -36.4% |
| Current assets | 29/58 | €576,188 | €509,333 | -€66,855 | -11.6% |
| Amounts receivable after more than one year | 29 | €101,167 | €0 | -€101,167 | -100.0% |
| Other amounts receivable | 291 | €101,167 | €0 | -€101,167 | -100.0% |
| Amounts receivable within one year | 40/41 | €286,492 | €331,898 | +€45,406 | +15.8% |
| Trade receivables | 40 | €208,366 | €228,875 | +€20,509 | +9.8% |
| Other amounts receivable | 41 | €78,125 | €103,023 | +€24,897 | +31.9% |
| Cash at bank and in hand | 54/58 | €178,897 | €143,359 | -€35,538 | -19.9% |
| Deferred charges and accrued income | 490/1 | €9,632 | €34,076 | +€24,444 | +253.8% |
| Total equity and liabilities | 10/49 | €595,657 | €515,439 | -€80,218 | -13.5% |
| Equity | 10/15 | €193,664 | €208,065 | +€14,401 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,604 | €200,005 | +€14,401 | +7.8% |
| Amounts payable | 17/49 | €401,994 | €307,374 | -€94,619 | -23.5% |
| Amounts payable within one year | 42/48 | €394,101 | €294,692 | -€99,409 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €6,789 | €0 | -€6,789 | -100.0% |
| Financial debts | 43 | - | €6,765 | +€6,765 | |
| Credit institutions | 430/8 | - | €6,765 | +€6,765 | |
| Trade debts | 44 | €293,097 | €238,635 | -€54,463 | -18.6% |
| Suppliers | 440/4 | €293,097 | €238,635 | -€54,463 | -18.6% |
| Taxes, remuneration and social security | 45 | €19,709 | €31,314 | +€11,604 | +58.9% |
| Taxes | 450/3 | €17,551 | €31,083 | +€13,532 | +77.1% |
| Remuneration and social security | 454/9 | €2,159 | €231 | -€1,927 | -89.3% |
| Other amounts payable | 47/48 | €74,506 | €17,979 | -€56,526 | -75.9% |
| Accrued charges and deferred income | 492/3 | €7,893 | €12,682 | +€4,789 | +60.7% |
| Remuneration, social security and pensions | 62 | €12,506 | €22,065 | +€9,559 | +76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,900 | €10,634 | -€267 | -2.4% |
| Other operating charges | 640/8 | €199 | €4,592 | +€4,393 | +2207.5% |
| Gross operating margin | 9900 | €34,115 | €56,487 | +€22,372 | +65.6% |
| Operating profit (loss) | 9901 | €10,509 | €19,196 | +€8,687 | +82.7% |
| Financial income | 75/76B | €5,614 | €4,703 | -€912 | -16.2% |
| Recurring financial income | 75 | €5,614 | €4,703 | -€912 | -16.2% |
| Financial charges | 65/66B | €3,932 | €3,171 | -€761 | -19.4% |
| Recurring financial charges | 65 | €3,932 | €3,171 | -€761 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €12,192 | €20,728 | +€8,536 | +70.0% |
| Income taxes | 67/77 | €4,475 | €6,327 | +€1,852 | +41.4% |
| Profit (loss) for the period | 9904 | €7,717 | €14,401 | +€6,684 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,717 | €14,401 | +€6,684 | +86.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.