Standard Nerds: 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.
Standard Nerds
Largest movements
- Cash -€19,572
down €19,572 (-19.1%), from €102,662 to €83,090
mainly Contributions, distributions and other (-€93,000) and Deferred charges and accrued income (-€1,339)
- Receivables within one year -€14,596
down €14,596 (-89.9%), from €16,229 to €1,632
of which Trade receivables: -€12,166
- Deferred charges and accrued income +€1,339
new in 2025: €1,339
- Reserves -€33,000
down €33,000 (-35.5%), from €93,000 to €60,000
- Tax, wage and social debts +€1,250
up €1,250 (+37.9%), from €3,300 to €4,550
- Gross operating margin +€6,802
up €6,802 (+9.5%), from €71,332 to €78,134
- Taxes +€1,036
up €1,036 (+6.8%), from €15,247 to €16,283
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 | €120,359 | €88,152 | -€32,206 | -26.8% |
| Fixed assets | 21/28 | €1,468 | €2,090 | +€622 | +42.4% |
| Tangible fixed assets | 22/27 | €1,468 | €2,090 | +€622 | +42.4% |
| Plant, machinery and equipment | 23 | €1,322 | €1,015 | -€308 | -23.3% |
| Furniture and vehicles | 24 | €146 | €1,076 | +€930 | +636.9% |
| Current assets | 29/58 | €118,891 | €86,062 | -€32,829 | -27.6% |
| Amounts receivable within one year | 40/41 | €16,229 | €1,632 | -€14,596 | -89.9% |
| Trade receivables | 40 | €12,166 | - | -€12,166 | |
| Other amounts receivable | 41 | €4,063 | €1,632 | -€2,430 | -59.8% |
| Cash at bank and in hand | 54/58 | €102,662 | €83,090 | -€19,572 | -19.1% |
| Deferred charges and accrued income | 490/1 | - | €1,339 | +€1,339 | |
| Total equity and liabilities | 10/49 | €120,359 | €88,152 | -€32,206 | -26.8% |
| Equity | 10/15 | €113,150 | €80,309 | -€32,842 | -29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,000 | €60,000 | -€33,000 | -35.5% |
| Distributable reserves | 133 | €93,000 | €60,000 | -€33,000 | -35.5% |
| Profit (loss) carried forward | 14 | €1,550 | €1,709 | +€158 | +10.2% |
| Amounts payable | 17/49 | €7,209 | €7,844 | +€635 | +8.8% |
| Amounts payable within one year | 42/48 | €6,209 | €6,844 | +€635 | +10.2% |
| Trade debts | 44 | €1,223 | €649 | -€574 | -47.0% |
| Suppliers | 440/4 | €1,223 | €649 | -€574 | -47.0% |
| Taxes, remuneration and social security | 45 | €3,300 | €4,550 | +€1,250 | +37.9% |
| Taxes | 450/3 | €3,300 | €4,550 | +€1,250 | +37.9% |
| Other amounts payable | 47/48 | €1,686 | €1,645 | -€41 | -2.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €647 | +€244 | +60.5% |
| Other operating charges | 640/8 | €569 | €527 | -€42 | -7.3% |
| Gross operating margin | 9900 | €71,332 | €78,134 | +€6,802 | +9.5% |
| Operating profit (loss) | 9901 | €70,360 | €76,959 | +€6,599 | +9.4% |
| Financial income | 75/76B | €766 | €137 | -€629 | -82.1% |
| Recurring financial income | 75 | €766 | €137 | -€629 | -82.1% |
| Financial charges | 65/66B | €292 | €655 | +€363 | +124.5% |
| Recurring financial charges | 65 | €292 | €655 | +€363 | +124.5% |
| Profit (loss) for the period before taxes | 9903 | €70,834 | €76,442 | +€5,608 | +7.9% |
| Income taxes | 67/77 | €15,247 | €16,283 | +€1,036 | +6.8% |
| Profit (loss) for the period | 9904 | €55,587 | €60,158 | +€4,571 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,587 | €60,158 | +€4,571 | +8.2% |
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 8 October 2026 via checked.be.