NESS-IT: 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.
NESS-IT
Largest movements
- Financial fixed assets +€44,877
new in 2025: €44,877
- Tangible fixed assets -€12,151
down €12,151 (-34.0%), from €35,742 to €23,591
- Receivables within one year +€5,750
up €5,750 (+18.6%), from €30,993 to €36,742
of which Trade receivables: +€4,076
- Reserves +€58,000
up €58,000 (+61.7%), from €94,000 to €152,000
- Debts after one year -€11,387
down €11,387 (-100%), from €11,387 to €0
- Current portion of long-term debt -€5,035
down €5,035 (-30.7%), from €16,422 to €11,387
- Tax, wage and social debts -€4,136
down €4,136 (-12.6%), from €32,927 to €28,791
- Gross operating margin +€26,018
up €26,018 (+36.2%), from €71,947 to €97,965
- Purchases and services -€16,049
down €16,049 (-12.8%), from €124,973 to €108,923
- Depreciation +€11,160
up €11,160 (+1,127%), from €991 to €12,151
- Turnover +€9,968
up €9,968 (+5.1%), from €196,920 to €206,888
- Taxes +€2,992
up €2,992 (+13.5%), from €22,145 to €25,137
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 | €164,155 | €202,934 | +€38,779 | +23.6% |
| Fixed assets | 21/28 | €35,742 | €68,468 | +€32,727 | +91.6% |
| Tangible fixed assets | 22/27 | €35,742 | €23,591 | -€12,151 | -34.0% |
| Furniture and vehicles | 24 | €35,742 | €23,591 | -€12,151 | -34.0% |
| Financial fixed assets | 28 | - | €44,877 | +€44,877 | |
| Current assets | 29/58 | €128,413 | €134,466 | +€6,052 | +4.7% |
| Amounts receivable within one year | 40/41 | €30,993 | €36,742 | +€5,750 | +18.6% |
| Trade receivables | 40 | €26,663 | €30,739 | +€4,076 | +15.3% |
| Other amounts receivable | 41 | €4,330 | €6,003 | +€1,673 | +38.6% |
| Cash at bank and in hand | 54/58 | €96,953 | €95,691 | -€1,263 | -1.3% |
| Deferred charges and accrued income | 490/1 | €467 | €2,033 | +€1,565 | +335% |
| Total equity and liabilities | 10/49 | €164,155 | €202,934 | +€38,779 | +23.6% |
| Equity | 10/15 | €98,822 | €156,828 | +€58,007 | +58.7% |
| Reserves | 13 | €94,000 | €152,000 | +€58,000 | +61.7% |
| Distributable reserves | 133 | €94,000 | €152,000 | +€58,000 | +61.7% |
| Profit (loss) carried forward | 14 | €4,822 | €4,828 | +€7 | +0.1% |
| Amounts payable | 17/49 | €65,333 | €46,105 | -€19,228 | -29.4% |
| Amounts payable after more than one year | 17 | €11,387 | €0 | -€11,387 | -100% |
| Financial debts | 170/4 | €11,387 | €0 | -€11,387 | -100% |
| Amounts payable within one year | 42/48 | €53,946 | €46,105 | -€7,841 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €16,422 | €11,387 | -€5,035 | -30.7% |
| Financial debts | 43 | €62 | €63 | +€2 | +2.4% |
| Credit institutions | 430/8 | €62 | €63 | +€2 | +2.4% |
| Trade debts | 44 | €3,975 | €5,305 | +€1,329 | +33.4% |
| Suppliers | 440/4 | €3,975 | €5,305 | +€1,329 | +33.4% |
| Taxes, remuneration and social security | 45 | €32,927 | €28,791 | -€4,136 | -12.6% |
| Taxes | 450/3 | €32,927 | €28,791 | -€4,136 | -12.6% |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Turnover | 70 | €196,920 | €206,888 | +€9,968 | +5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,973 | €108,923 | -€16,049 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €12,151 | +€11,160 | +1,127% |
| Other operating charges | 640/8 | €590 | €727 | +€136 | +23.1% |
| Gross operating margin | 9900 | €71,947 | €97,965 | +€26,018 | +36.2% |
| Operating profit (loss) | 9901 | €70,367 | €85,088 | +€14,721 | +20.9% |
| Financial income | 75/76B | €0 | €4 | +€4 | +854% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +854% |
| Financial charges | 65/66B | €685 | €1,149 | +€463 | +67.6% |
| Recurring financial charges | 65 | €685 | €1,149 | +€463 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €69,682 | €83,943 | +€14,262 | +20.5% |
| Income taxes | 67/77 | €22,145 | €25,137 | +€2,992 | +13.5% |
| Profit (loss) for the period | 9904 | €47,537 | €58,807 | +€11,270 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,537 | €58,807 | +€11,270 | +23.7% |
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 26 October 2026 via checked.be.