New Nest: 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.
New Nest
Largest movements
- Tangible fixed assets -€918
down €918 (-44.2%), from €2,078 to €1,160
- Cash -€707
down €707 (-15.7%), from €4,510 to €3,803
mainly Net result for the year (-€1,625) and Investment in fixed assets (net) (-€0)
- Profit (loss) carried forward -€1,624
down €1,624 (-26.5%), from -€6,119 to -€7,743
- Other operating charges +€318
new in 2025: €318
- Depreciation -€59
down €59 (-6.0%), from €977 to €918
- Gross operating margin -€30
down €30 (-8.9%), from -€335 to -€365
- Purchases and services +€30
up €30 (+8.9%), from €335 to €365
- Financial charges -€14
down €14 (-36.8%), from €38 to €24
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 | €6,881 | €5,257 | -€1,624 | -23.6% |
| Fixed assets | 21/28 | €2,078 | €1,160 | -€918 | -44.2% |
| Tangible fixed assets | 22/27 | €2,078 | €1,160 | -€918 | -44.2% |
| Furniture and vehicles | 24 | €2,078 | €1,160 | -€918 | -44.2% |
| Current assets | 29/58 | €4,803 | €4,097 | -€707 | -14.7% |
| Amounts receivable within one year | 40/41 | €293 | €293 | +€0 | +0.1% |
| Other amounts receivable | 41 | €293 | €293 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €4,510 | €3,803 | -€707 | -15.7% |
| Total equity and liabilities | 10/49 | €6,881 | €5,257 | -€1,624 | -23.6% |
| Equity | 10/15 | -€3,119 | -€4,743 | -€1,624 | -52.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€6,119 | -€7,743 | -€1,624 | -26.5% |
| Amounts payable | 17/49 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €335 | €365 | +€30 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €918 | -€59 | -6.0% |
| Other operating charges | 640/8 | - | €318 | +€318 | |
| Gross operating margin | 9900 | -€335 | -€365 | -€30 | -8.9% |
| Operating profit (loss) | 9901 | -€1,312 | -€1,601 | -€289 | -22.0% |
| Financial charges | 65/66B | €38 | €24 | -€14 | -36.8% |
| Recurring financial charges | 65 | €38 | €24 | -€14 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,350 | -€1,625 | -€275 | -20.3% |
| Profit (loss) for the period | 9904 | -€1,350 | -€1,625 | -€275 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,350 | -€1,625 | -€275 | -20.3% |
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 3 October 2026 via checked.be.