SOLUTIONS BY NJ: 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.
SOLUTIONS BY NJ
Largest movements
- Cash -€77,998
down €77,998 (-55.9%), from €139,570 to €61,572
mainly Net result for the year (-€67,475) and Tax, wage and social debts (-€18,714)
- Receivables within one year -€16,680
down €16,680 (-43.9%), from €38,002 to €21,322
of which Trade receivables: -€16,805
- Profit (loss) carried forward -€67,475
down €67,475, from €55,037 to -€12,437
- Tax, wage and social debts -€18,714
down €18,714 (-90.4%), from €20,704 to €1,990
- Trade debts -€10,641
down €10,641 (-92.3%), from €11,530 to €889
- Accrued charges and deferred income +€2,147
new in 2025: €2,147
- Gross operating margin -€69,999
down €69,999, from €4,645 to -€65,354
- Taxes -€1,613
down €1,613 (-89.4%), from €1,803 to €190
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 | €177,572 | €82,894 | -€94,678 | -53.3% |
| Current assets | 29/58 | €177,572 | €82,894 | -€94,678 | -53.3% |
| Amounts receivable within one year | 40/41 | €38,002 | €21,322 | -€16,680 | -43.9% |
| Trade receivables | 40 | €16,805 | - | -€16,805 | |
| Other amounts receivable | 41 | €21,197 | €21,322 | +€125 | +0.6% |
| Cash at bank and in hand | 54/58 | €139,570 | €61,572 | -€77,998 | -55.9% |
| Total equity and liabilities | 10/49 | €177,572 | €82,894 | -€94,678 | -53.3% |
| Equity | 10/15 | €145,337 | €77,863 | -€67,475 | -46.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €86,800 | €86,800 | = | 0.0% |
| Distributable reserves | 133 | €86,800 | €86,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,037 | -€12,437 | -€67,475 | |
| Amounts payable | 17/49 | €32,234 | €5,031 | -€27,203 | -84.4% |
| Amounts payable within one year | 42/48 | €32,234 | €2,884 | -€29,350 | -91.1% |
| Trade debts | 44 | €11,530 | €889 | -€10,641 | -92.3% |
| Suppliers | 440/4 | €11,530 | €889 | -€10,641 | -92.3% |
| Taxes, remuneration and social security | 45 | €20,704 | €1,990 | -€18,714 | -90.4% |
| Taxes | 450/3 | €20,704 | €1,990 | -€18,714 | -90.4% |
| Other amounts payable | 47/48 | - | €5 | +€5 | |
| Accrued charges and deferred income | 492/3 | - | €2,147 | +€2,147 | |
| Other operating charges | 640/8 | €450 | €656 | +€206 | +45.7% |
| Gross operating margin | 9900 | €4,645 | -€65,354 | -€69,999 | |
| Operating profit (loss) | 9901 | €4,194 | -€66,010 | -€70,205 | |
| Financial charges | 65/66B | €1,579 | €1,274 | -€305 | -19.3% |
| Recurring financial charges | 65 | €1,579 | €1,274 | -€305 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €2,615 | -€67,285 | -€69,900 | |
| Income taxes | 67/77 | €1,803 | €190 | -€1,613 | -89.4% |
| Profit (loss) for the period | 9904 | €812 | -€67,475 | -€68,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €812 | -€67,475 | -€68,287 |
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 29 October 2026 via checked.be.