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.
NEWLANDS & PARTNERS
Largest movements
- Tangible fixed assets -€10,405
down €10,405 (-21.3%), from €48,908 to €38,503
- Receivables within one year +€4,977
up €4,977 (+587.6%), from €847 to €5,824
of which Other amounts receivable: +€5,824
- Deferred charges and accrued income -€3,000
down €3,000 (-100.0%), from €3,000 to €0
- Cash -€2,644
down €2,644 (-28.2%), from €9,374 to €6,730
mainly Trade debts (-€11,422) and Tax, wage and social debts (-€7,295)
- Trade debts -€11,422
down €11,422 (-46.2%), from €24,741 to €13,319
of which Suppliers: -€11,422
- Profit (loss) carried forward +€10,247
up €10,247, from -€10,247 to €0
- Tax, wage and social debts -€7,295
down €7,295 (-30.0%), from €24,331 to €17,036
- Debts after one year -€5,759
down €5,759 (-30.2%), from €19,045 to €13,286
- Reserves +€3,158
new in 2025: €3,158
- Gross operating margin +€8,612
up €8,612 (+20.0%), from €43,024 to €51,637
- Other operating charges +€2,185
up €2,185 (+13.2%), from €16,581 to €18,765
- Taxes -€930
down €930 (-9.9%), from €9,352 to €8,421
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 | €66,129 | €55,057 | -€11,072 | -16.7% |
| Fixed assets | 21/28 | €52,908 | €42,503 | -€10,405 | -19.7% |
| Tangible fixed assets | 22/27 | €48,908 | €38,503 | -€10,405 | -21.3% |
| Land and buildings | 22 | €8,649 | €7,720 | -€929 | -10.7% |
| Furniture and vehicles | 24 | €7,707 | €3,110 | -€4,597 | -59.6% |
| Other tangible fixed assets | 26 | €32,552 | €27,673 | -€4,879 | -15.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €13,221 | €12,554 | -€667 | -5.0% |
| Amounts receivable within one year | 40/41 | €847 | €5,824 | +€4,977 | +587.6% |
| Trade receivables | 40 | €847 | €0 | -€847 | -100.0% |
| Other amounts receivable | 41 | €0 | €5,824 | +€5,824 | |
| Cash at bank and in hand | 54/58 | €9,374 | €6,730 | -€2,644 | -28.2% |
| Deferred charges and accrued income | 490/1 | €3,000 | €0 | -€3,000 | -100.0% |
| Total equity and liabilities | 10/49 | €66,129 | €55,057 | -€11,072 | -16.7% |
| Equity | 10/15 | -€7,747 | €5,658 | +€13,405 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €3,158 | +€3,158 | |
| Distributable reserves | 133 | - | €3,158 | +€3,158 | |
| Profit (loss) carried forward | 14 | -€10,247 | €0 | +€10,247 | |
| Amounts payable | 17/49 | €73,876 | €49,399 | -€24,477 | -33.1% |
| Amounts payable after more than one year | 17 | €19,045 | €13,286 | -€5,759 | -30.2% |
| Financial debts | 170/4 | €19,045 | €13,286 | -€5,759 | -30.2% |
| Amounts payable within one year | 42/48 | €54,831 | €36,114 | -€18,718 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €5,759 | €5,759 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €24,741 | €13,319 | -€11,422 | -46.2% |
| Suppliers | 440/4 | €24,741 | €13,319 | -€11,422 | -46.2% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €24,331 | €17,036 | -€7,295 | -30.0% |
| Taxes | 450/3 | €24,331 | €17,036 | -€7,295 | -30.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,536 | €10,405 | -€131 | -1.2% |
| Other operating charges | 640/8 | €16,581 | €18,765 | +€2,185 | +13.2% |
| Gross operating margin | 9900 | €43,024 | €51,637 | +€8,612 | +20.0% |
| Operating profit (loss) | 9901 | €15,908 | €22,467 | +€6,559 | +41.2% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €869 | €752 | -€117 | -13.5% |
| Recurring financial charges | 65 | €869 | €752 | -€117 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €15,039 | €21,827 | +€6,788 | +45.1% |
| Income taxes | 67/77 | €9,352 | €8,421 | -€930 | -9.9% |
| Profit (loss) for the period | 9904 | €5,687 | €13,405 | +€7,718 | +135.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,687 | €13,405 | +€7,718 | +135.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.