NOW DISCS: 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 DISCS
Largest movements
- Cash +€23,419
up €23,419 (+25.6%), from €91,307 to €114,726
mainly Net result for the year (+€38,312) and Receivables within one year (+€6,523)
- Deferred charges and accrued income +€17,259
up €17,259 (+2094.9%), from €824 to €18,083
- Receivables within one year -€6,523
down €6,523 (-60.9%), from €10,715 to €4,192
of which Other amounts receivable: -€7,714
- Tangible fixed assets -€3,561
down €3,561 (-100.0%), from €3,561 to €0
- Profit (loss) carried forward +€38,312
up €38,312 (+53.5%), from -€71,631 to -€33,320
- Other debts -€9,721
down €9,721 (-29.5%), from €32,935 to €23,214
- Gross operating margin +€33,600
up €33,600 (+420.8%), from €7,985 to €41,585
- Depreciation -€2,120
down €2,120 (-100.0%), from €2,120 to €0
- Financial charges +€1,514
up €1,514 (+483.0%), from €313 to €1,827
- Staff costs +€594
up €594, from -€594 to €0
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 | €108,069 | €138,663 | +€30,594 | +28.3% |
| Fixed assets | 21/28 | €5,224 | €1,663 | -€3,561 | -68.2% |
| Tangible fixed assets | 22/27 | €3,561 | €0 | -€3,561 | -100.0% |
| Furniture and vehicles | 24 | €3,561 | €0 | -€3,561 | -100.0% |
| Financial fixed assets | 28 | €1,663 | €1,663 | = | 0.0% |
| Current assets | 29/58 | €102,845 | €137,000 | +€34,155 | +33.2% |
| Amounts receivable within one year | 40/41 | €10,715 | €4,192 | -€6,523 | -60.9% |
| Trade receivables | 40 | €2,502 | €3,693 | +€1,191 | +47.6% |
| Other amounts receivable | 41 | €8,213 | €499 | -€7,714 | -93.9% |
| Cash at bank and in hand | 54/58 | €91,307 | €114,726 | +€23,419 | +25.6% |
| Deferred charges and accrued income | 490/1 | €824 | €18,083 | +€17,259 | +2094.9% |
| Total equity and liabilities | 10/49 | €108,069 | €138,663 | +€30,594 | +28.3% |
| Equity | 10/15 | €73,697 | €112,009 | +€38,312 | +52.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €139,131 | €139,131 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €139,131 | €139,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,631 | -€33,320 | +€38,312 | +53.5% |
| Amounts payable | 17/49 | €34,372 | €26,654 | -€7,718 | -22.5% |
| Amounts payable within one year | 42/48 | €34,372 | €26,486 | -€7,886 | -22.9% |
| Trade debts | 44 | €1,067 | €1,644 | +€578 | +54.2% |
| Suppliers | 440/4 | €1,067 | €1,644 | +€578 | +54.2% |
| Advances received on contracts in progress | 46 | - | €827 | +€827 | |
| Taxes, remuneration and social security | 45 | €370 | €800 | +€430 | +116.2% |
| Taxes | 450/3 | €370 | €800 | +€430 | +116.2% |
| Other amounts payable | 47/48 | €32,935 | €23,214 | -€9,721 | -29.5% |
| Accrued charges and deferred income | 492/3 | €0 | €168 | +€168 | |
| Remuneration, social security and pensions | 62 | -€594 | €0 | +€594 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,120 | €0 | -€2,120 | -100.0% |
| Other operating charges | 640/8 | €952 | €1,004 | +€52 | +5.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,985 | €41,585 | +€33,600 | +420.8% |
| Operating profit (loss) | 9901 | €5,506 | €40,581 | +€35,074 | +637.0% |
| Financial income | 75/76B | €401 | €1 | -€400 | -99.9% |
| Recurring financial income | 75 | €401 | €1 | -€400 | -99.9% |
| Financial charges | 65/66B | €313 | €1,827 | +€1,514 | +483.0% |
| Recurring financial charges | 65 | €313 | €1,827 | +€1,514 | +483.0% |
| Profit (loss) for the period before taxes | 9903 | €5,594 | €38,754 | +€33,160 | +592.8% |
| Income taxes | 67/77 | €403 | €442 | +€39 | +9.6% |
| Profit (loss) for the period | 9904 | €5,190 | €38,312 | +€33,122 | +638.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,190 | €38,312 | +€33,122 | +638.2% |
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.