NUTS GREEN: 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.
NUTS GREEN
Largest movements
- Receivables within one year -€19,301
down €19,301 (-44.3%), from €43,618 to €24,317
of which Other amounts receivable: -€14,849
- Tangible fixed assets -€2,714
down €2,714 (-4.1%), from €65,505 to €62,791
of which Land and buildings: -€2,004
- Profit (loss) carried forward -€21,087
down €21,087 (-61.4%), from €34,336 to €13,249
- Trade debts +€6,475
up €6,475 (+138.7%), from €4,669 to €11,144
- Debts after one year -€5,604
down €5,604 (-23.9%), from €23,483 to €17,879
- Tax, wage and social debts -€1,917
down €1,917 (-39.6%), from €4,841 to €2,924
- Gross operating margin -€4,742
down €4,742 (-78.3%), from €6,059 to €1,317
- Depreciation -€927
down €927 (-25.5%), from €3,641 to €2,714
- Other operating charges -€410
down €410 (-10.1%), from €4,046 to €3,636
- Taxes -€136
no longer reported in 2025 (was €136)
- Financial income -€126
no longer reported in 2025 (was €126)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,537 | €87,108 | -€22,429 | -20.5% |
| Fixed assets | 21/28 | €65,505 | €62,791 | -€2,714 | -4.1% |
| Tangible fixed assets | 22/27 | €65,505 | €62,791 | -€2,714 | -4.1% |
| Land and buildings | 22 | €64,795 | €62,791 | -€2,004 | -3.1% |
| Furniture and vehicles | 24 | €710 | - | -€710 | |
| Current assets | 29/58 | €44,032 | €24,317 | -€19,715 | -44.8% |
| Amounts receivable within one year | 40/41 | €43,618 | €24,317 | -€19,301 | -44.3% |
| Trade receivables | 40 | €7,093 | €2,641 | -€4,452 | -62.8% |
| Other amounts receivable | 41 | €36,525 | €21,676 | -€14,849 | -40.7% |
| Deferred charges and accrued income | 490/1 | €414 | - | -€414 | |
| Total equity and liabilities | 10/49 | €109,537 | €87,108 | -€22,429 | -20.5% |
| Equity | 10/15 | €56,336 | €35,249 | -€21,087 | -37.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,336 | €13,249 | -€21,087 | -61.4% |
| Amounts payable | 17/49 | €53,201 | €51,859 | -€1,342 | -2.5% |
| Amounts payable after more than one year | 17 | €23,483 | €17,879 | -€5,604 | -23.9% |
| Financial debts | 170/4 | €23,483 | €17,879 | -€5,604 | -23.9% |
| Amounts payable within one year | 42/48 | €29,718 | €33,231 | +€3,513 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €5,998 | €5,604 | -€394 | -6.6% |
| Financial debts | 43 | €14,210 | €13,559 | -€651 | -4.6% |
| Credit institutions | 430/8 | €14,210 | €13,559 | -€651 | -4.6% |
| Trade debts | 44 | €4,669 | €11,144 | +€6,475 | +138.7% |
| Suppliers | 440/4 | €4,669 | €11,144 | +€6,475 | +138.7% |
| Taxes, remuneration and social security | 45 | €4,841 | €2,924 | -€1,917 | -39.6% |
| Taxes | 450/3 | €4,841 | €2,924 | -€1,917 | -39.6% |
| Accrued charges and deferred income | 492/3 | - | €749 | +€749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €2,714 | -€927 | -25.5% |
| Other operating charges | 640/8 | €4,046 | €3,636 | -€410 | -10.1% |
| Non-recurring operating charges | 66A | €383 | €12,690 | +€12,307 | +3213.3% |
| Gross operating margin | 9900 | €6,059 | €1,317 | -€4,742 | -78.3% |
| Operating profit (loss) | 9901 | -€2,011 | -€17,723 | -€15,712 | -781.3% |
| Financial income | 75/76B | €126 | - | -€126 | |
| Recurring financial income | 75 | €126 | - | -€126 | |
| Financial charges | 65/66B | €3,406 | €3,364 | -€42 | -1.2% |
| Recurring financial charges | 65 | €3,406 | €3,364 | -€42 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,291 | -€21,087 | -€15,796 | -298.5% |
| Income taxes | 67/77 | €136 | - | -€136 | |
| Profit (loss) for the period | 9904 | -€5,427 | -€21,087 | -€15,660 | -288.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,427 | -€21,087 | -€15,660 | -288.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.