B.M. NEON: 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.
B.M. NEON
Largest movements
- Receivables within one year -€15,528
down €15,528 (-13.0%), from €119,180 to €103,652
of which Trade receivables: -€15,774
- Tangible fixed assets -€7,593
down €7,593 (-11.8%), from €64,279 to €56,685
of which Furniture and vehicles: -€8,101
- Stocks and contracts +€3,775
up €3,775 (+165%), from €2,288 to €6,064
- Deferred charges and accrued income -€2,742
down €2,742 (-89.4%), from €3,066 to €324
- Debts after one year -€16,247
down €16,247 (-41.8%), from €38,876 to €22,629
- Trade debts -€15,116
down €15,116 (-78.6%), from €19,242 to €4,126
- Other debts +€11,842
new in 2025: €11,842
- Gross operating margin -€9,357
down €9,357 (-45.0%), from €20,802 to €11,445
- Taxes -€2,523
no longer reported in 2025 (was €2,523)
- Other operating charges -€735
down €735 (-46.6%), from €1,575 to €840
- Financial income -€648
down €648 (-27.9%), from €2,319 to €1,671
- Staff costs -€355
down €355 (-46.3%), from €768 to €412
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 | €188,813 | €166,748 | -€22,066 | -11.7% |
| Fixed assets | 21/28 | €64,279 | €56,685 | -€7,593 | -11.8% |
| Tangible fixed assets | 22/27 | €64,279 | €56,685 | -€7,593 | -11.8% |
| Plant, machinery and equipment | 23 | €599 | €1,107 | +€508 | +84.8% |
| Furniture and vehicles | 24 | €63,679 | €55,578 | -€8,101 | -12.7% |
| Current assets | 29/58 | €124,535 | €110,062 | -€14,472 | -11.6% |
| Stocks and contracts in progress | 3 | €2,288 | €6,064 | +€3,775 | +165% |
| Stocks | 30/36 | €2,288 | €6,064 | +€3,775 | +165% |
| Amounts receivable within one year | 40/41 | €119,180 | €103,652 | -€15,528 | -13.0% |
| Trade receivables | 40 | €28,831 | €13,057 | -€15,774 | -54.7% |
| Other amounts receivable | 41 | €90,349 | €90,595 | +€246 | +0.3% |
| Cash at bank and in hand | 54/58 | - | €23 | +€23 | |
| Deferred charges and accrued income | 490/1 | €3,066 | €324 | -€2,742 | -89.4% |
| Total equity and liabilities | 10/49 | €188,813 | €166,748 | -€22,066 | -11.7% |
| Equity | 10/15 | €103,810 | €103,144 | -€666 | -0.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €42,310 | €41,644 | -€666 | -1.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €36,160 | €35,494 | -€666 | -1.8% |
| Amounts payable | 17/49 | €85,003 | €63,603 | -€21,400 | -25.2% |
| Amounts payable after more than one year | 17 | €38,876 | €22,629 | -€16,247 | -41.8% |
| Financial debts | 170/4 | €38,876 | €22,629 | -€16,247 | -41.8% |
| Amounts payable within one year | 42/48 | €46,127 | €40,974 | -€5,152 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €18,589 | €17,574 | -€1,015 | -5.5% |
| Financial debts | 43 | €5,236 | €4,911 | -€326 | -6.2% |
| Credit institutions | 430/8 | €5,236 | €4,911 | -€326 | -6.2% |
| Trade debts | 44 | €19,242 | €4,126 | -€15,116 | -78.6% |
| Suppliers | 440/4 | €19,242 | €4,126 | -€15,116 | -78.6% |
| Taxes, remuneration and social security | 45 | €3,060 | €2,523 | -€537 | -17.6% |
| Taxes | 450/3 | €3,060 | €2,523 | -€537 | -17.6% |
| Other amounts payable | 47/48 | - | €11,842 | +€11,842 | |
| Remuneration, social security and pensions | 62 | €768 | €412 | -€355 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,271 | €8,474 | +€203 | +2.5% |
| Other operating charges | 640/8 | €1,575 | €840 | -€735 | -46.6% |
| Gross operating margin | 9900 | €20,802 | €11,445 | -€9,357 | -45.0% |
| Operating profit (loss) | 9901 | €10,189 | €1,719 | -€8,470 | -83.1% |
| Financial income | 75/76B | €2,319 | €1,671 | -€648 | -27.9% |
| Recurring financial income | 75 | €2,319 | €1,671 | -€648 | -27.9% |
| Financial charges | 65/66B | €3,721 | €4,056 | +€335 | +9.0% |
| Recurring financial charges | 65 | €3,721 | €4,056 | +€335 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €8,788 | -€666 | -€9,454 | |
| Income taxes | 67/77 | €2,523 | - | -€2,523 | |
| Profit (loss) for the period | 9904 | €6,265 | -€666 | -€6,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,265 | -€666 | -€6,931 |
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 27 October 2026 via checked.be.