NUDGERS: 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.
NUDGERS
Largest movements
- Deferred charges and accrued income +€5,744
up €5,744 (+517.7%), from €1,109 to €6,853
- Financial fixed assets +€3,350
up €3,350 (+394.1%), from €850 to €4,200
- Receivables within one year -€1,600
down €1,600 (-11.4%), from €14,087 to €12,487
of which Trade receivables: -€5,243
- Cash -€1,295
down €1,295 (-6.2%), from €20,938 to €19,642
mainly Deferred charges and accrued income (-€5,744) and Investment in fixed assets (net) (-€4,470)
- Tangible fixed assets +€851
up €851 (+227.4%), from €374 to €1,224
- Trade debts +€8,125
up €8,125 (+45.8%), from €17,722 to €25,846
- Tax, wage and social debts -€903
down €903 (-33.5%), from €2,700 to €1,797
- Gross operating margin -€8,206
down €8,206 (-95.7%), from €8,577 to €372
- Taxes -€1,626
down €1,626 (-95.0%), from €1,712 to €85
- Depreciation +€235
up €235 (+685.1%), from €34 to €269
- Write-downs -€160
down €160 (-100.0%), from €160 to €0
- Financial charges +€101
up €101 (+3687.2%), from €3 to €103
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 | €37,358 | €44,406 | +€7,048 | +18.9% |
| Fixed assets | 21/28 | €1,224 | €5,424 | +€4,201 | +343.2% |
| Tangible fixed assets | 22/27 | €374 | €1,224 | +€851 | +227.4% |
| Furniture and vehicles | 24 | €374 | €1,224 | +€851 | +227.4% |
| Financial fixed assets | 28 | €850 | €4,200 | +€3,350 | +394.1% |
| Current assets | 29/58 | €36,134 | €38,982 | +€2,848 | +7.9% |
| Amounts receivable within one year | 40/41 | €14,087 | €12,487 | -€1,600 | -11.4% |
| Trade receivables | 40 | €14,087 | €8,844 | -€5,243 | -37.2% |
| Other amounts receivable | 41 | - | €3,643 | +€3,643 | |
| Cash at bank and in hand | 54/58 | €20,938 | €19,642 | -€1,295 | -6.2% |
| Deferred charges and accrued income | 490/1 | €1,109 | €6,853 | +€5,744 | +517.7% |
| Total equity and liabilities | 10/49 | €37,358 | €44,406 | +€7,048 | +18.9% |
| Equity | 10/15 | €16,669 | €16,583 | -€86 | -0.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,669 | €6,583 | -€86 | -1.3% |
| Amounts payable | 17/49 | €20,689 | €27,824 | +€7,135 | +34.5% |
| Amounts payable within one year | 42/48 | €20,689 | €27,824 | +€7,135 | +34.5% |
| Financial debts | 43 | €268 | €181 | -€87 | -32.4% |
| Other loans | 439 | €268 | €181 | -€87 | -32.4% |
| Trade debts | 44 | €17,722 | €25,846 | +€8,125 | +45.8% |
| Suppliers | 440/4 | €17,722 | €25,846 | +€8,125 | +45.8% |
| Taxes, remuneration and social security | 45 | €2,700 | €1,797 | -€903 | -33.5% |
| Taxes | 450/3 | €2,700 | €1,797 | -€903 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €269 | +€235 | +685.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €160 | €0 | -€160 | -100.0% |
| Gross operating margin | 9900 | €8,577 | €372 | -€8,206 | -95.7% |
| Operating profit (loss) | 9901 | €8,383 | €102 | -€8,281 | -98.8% |
| Financial charges | 65/66B | €3 | €103 | +€101 | +3687.2% |
| Recurring financial charges | 65 | €3 | €103 | +€101 | +3687.2% |
| Profit (loss) for the period before taxes | 9903 | €8,380 | -€1 | -€8,381 | |
| Income taxes | 67/77 | €1,712 | €85 | -€1,626 | -95.0% |
| Profit (loss) for the period | 9904 | €6,669 | -€86 | -€6,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,669 | -€86 | -€6,755 |
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.