NXstep: 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.
NXstep
Largest movements
- Cash -€22,585
down €22,585 (-43.8%), from €51,548 to €28,962
mainly Investment in fixed assets (net) (-€13,025) and Receivables within one year (-€12,819)
- Receivables within one year +€12,819
up €12,819 (+54.3%), from €23,621 to €36,441
of which Other amounts receivable: +€10,790
- Deferred charges and accrued income +€6,317
up €6,317 (+393%), from €1,605 to €7,922
- Tangible fixed assets +€6,311
up €6,311 (+25.5%), from €24,707 to €31,019
of which Land and buildings: +€6,684
- Debts after one year -€7,795
down €7,795 (-30.3%), from €25,712 to €17,918
- Reserves +€6,991
up €6,991 (+17.1%), from €40,833 to €47,824
of which Distributable reserves: +€6,991
- Trade debts +€2,921
up €2,921 (+64.7%), from €4,512 to €7,433
- Gross operating margin -€5,787
down €5,787 (-22.3%), from €25,956 to €20,169
- Taxes -€2,647
down €2,647 (-35.9%), from €7,372 to €4,725
- Depreciation +€2,556
up €2,556 (+61.5%), from €4,157 to €6,713
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 | €101,481 | €104,343 | +€2,862 | +2.8% |
| Fixed assets | 21/28 | €24,707 | €31,019 | +€6,311 | +25.5% |
| Tangible fixed assets | 22/27 | €24,707 | €31,019 | +€6,311 | +25.5% |
| Land and buildings | 22 | €2,103 | €8,787 | +€6,684 | +318% |
| Plant, machinery and equipment | 23 | €9,856 | €11,261 | +€1,405 | +14.3% |
| Furniture and vehicles | 24 | €12,748 | €10,971 | -€1,778 | -13.9% |
| Current assets | 29/58 | €76,774 | €73,324 | -€3,450 | -4.5% |
| Amounts receivable within one year | 40/41 | €23,621 | €36,441 | +€12,819 | +54.3% |
| Trade receivables | 40 | €16,548 | €18,578 | +€2,030 | +12.3% |
| Other amounts receivable | 41 | €7,073 | €17,863 | +€10,790 | +153% |
| Cash at bank and in hand | 54/58 | €51,548 | €28,962 | -€22,585 | -43.8% |
| Deferred charges and accrued income | 490/1 | €1,605 | €7,922 | +€6,317 | +393% |
| Total equity and liabilities | 10/49 | €101,481 | €104,343 | +€2,862 | +2.8% |
| Equity | 10/15 | €47,033 | €54,024 | +€6,991 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,833 | €47,824 | +€6,991 | +17.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,973 | €45,964 | +€6,991 | +17.9% |
| Amounts payable | 17/49 | €54,448 | €50,319 | -€4,129 | -7.6% |
| Amounts payable after more than one year | 17 | €25,712 | €17,918 | -€7,795 | -30.3% |
| Financial debts | 170/4 | €25,712 | €17,918 | -€7,795 | -30.3% |
| Amounts payable within one year | 42/48 | €28,736 | €32,401 | +€3,666 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €7,514 | €8,431 | +€918 | +12.2% |
| Trade debts | 44 | €4,512 | €7,433 | +€2,921 | +64.7% |
| Suppliers | 440/4 | €4,512 | €7,433 | +€2,921 | +64.7% |
| Taxes, remuneration and social security | 45 | €16,710 | €16,537 | -€173 | -1.0% |
| Taxes | 450/3 | €14,889 | €14,716 | -€173 | -1.2% |
| Remuneration and social security | 454/9 | €1,821 | €1,821 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,157 | €6,713 | +€2,556 | +61.5% |
| Other operating charges | 640/8 | €186 | €405 | +€219 | +118% |
| Gross operating margin | 9900 | €25,956 | €20,169 | -€5,787 | -22.3% |
| Operating profit (loss) | 9901 | €21,613 | €13,051 | -€8,562 | -39.6% |
| Financial income | 75/76B | €0 | €47 | +€47 | +11,643% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +11,643% |
| Financial charges | 65/66B | €1,139 | €1,382 | +€243 | +21.4% |
| Recurring financial charges | 65 | €1,139 | €1,382 | +€243 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €20,475 | €11,716 | -€8,759 | -42.8% |
| Income taxes | 67/77 | €7,372 | €4,725 | -€2,647 | -35.9% |
| Profit (loss) for the period | 9904 | €13,103 | €6,991 | -€6,112 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,103 | €6,991 | -€6,112 | -46.6% |
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 16 October 2026 via checked.be.