B-Neat: 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-Neat
Largest movements
- Tangible fixed assets -€4,889
down €4,889 (-40.0%), from €12,226 to €7,337
- Cash -€1,384
down €1,384 (-32.6%), from €4,248 to €2,864
mainly Current portion of long-term debt (-€7,705) and Tax, wage and social debts (-€76)
- Current portion of long-term debt -€7,705
down €7,705 (-35.5%), from €21,693 to €13,988
- Trade debts +€1,160
up €1,160 (+19.0%), from €6,120 to €7,280
- Gross operating margin +€7,004
up €7,004 (+11.1%), from €63,160 to €70,164
- Staff costs +€6,628
up €6,628 (+11.9%), from €55,827 to €62,455
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 | €51,673 | €45,309 | -€6,365 | -12.3% |
| Fixed assets | 21/28 | €12,226 | €7,337 | -€4,889 | -40.0% |
| Tangible fixed assets | 22/27 | €12,226 | €7,337 | -€4,889 | -40.0% |
| Furniture and vehicles | 24 | €12,226 | €7,337 | -€4,889 | -40.0% |
| Current assets | 29/58 | €39,447 | €37,972 | -€1,476 | -3.7% |
| Amounts receivable within one year | 40/41 | €35,200 | €35,108 | -€92 | -0.3% |
| Trade receivables | 40 | €17,744 | €16,913 | -€831 | -4.7% |
| Other amounts receivable | 41 | €17,456 | €18,195 | +€739 | +4.2% |
| Cash at bank and in hand | 54/58 | €4,248 | €2,864 | -€1,384 | -32.6% |
| Total equity and liabilities | 10/49 | €51,673 | €45,309 | -€6,365 | -12.3% |
| Equity | 10/15 | €8,547 | €8,803 | +€256 | +3.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,376 | €1,376 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,376 | €1,376 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,376 | €1,376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,379 | -€11,123 | +€256 | +2.3% |
| Amounts payable | 17/49 | €43,127 | €36,505 | -€6,621 | -15.4% |
| Amounts payable within one year | 42/48 | €43,127 | €36,505 | -€6,621 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €21,693 | €13,988 | -€7,705 | -35.5% |
| Trade debts | 44 | €6,120 | €7,280 | +€1,160 | +19.0% |
| Suppliers | 440/4 | €6,120 | €7,280 | +€1,160 | +19.0% |
| Taxes, remuneration and social security | 45 | €15,314 | €15,238 | -€76 | -0.5% |
| Taxes | 450/3 | - | €406 | +€406 | |
| Remuneration and social security | 454/9 | €15,314 | €14,831 | -€482 | -3.1% |
| Remuneration, social security and pensions | 62 | €55,827 | €62,455 | +€6,628 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,889 | €4,889 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €724 | +€336 | +86.9% |
| Gross operating margin | 9900 | €63,160 | €70,164 | +€7,004 | +11.1% |
| Operating profit (loss) | 9901 | €2,056 | €2,095 | +€39 | +1.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -22.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -22.5% |
| Financial charges | 65/66B | €2,173 | €1,839 | -€333 | -15.3% |
| Recurring financial charges | 65 | €2,173 | €1,839 | -€333 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€116 | €256 | +€373 | |
| Profit (loss) for the period | 9904 | -€116 | €256 | +€373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116 | €256 | +€373 |
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 22 October 2026 via checked.be.