B-Neveld: 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.
B-Neveld
Largest movements
- Tangible fixed assets -€18,841
down €18,841 (-2.5%), from €761,564 to €742,723
of which Land and buildings: -€18,004
- Cash -€18,405
down €18,405 (-42.9%), from €42,866 to €24,461
mainly Debts after one year (-€311,058) and Receivables within one year (-€17,449)
- Receivables within one year +€17,449
up €17,449 (+1173.8%), from €1,487 to €18,936
of which Other amounts receivable: +€16,530
- Debts after one year -€311,058
down €311,058 (-49.7%), from €625,706 to €314,648
- Other debts +€258,483
up €258,483 (+736.5%), from €35,098 to €293,581
- Reserves +€34,425
up €34,425 (+43.6%), from €78,929 to €113,354
- Gross operating margin +€1,489
up €1,489 (+1.9%), from €79,052 to €80,541
- Other operating charges -€1,128
down €1,128 (-41.5%), from €2,716 to €1,588
- Financial charges -€932
down €932 (-6.2%), from €15,135 to €14,203
- Depreciation +€832
up €832 (+4.6%), from €18,008 to €18,841
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 | €806,809 | €787,020 | -€19,789 | -2.5% |
| Fixed assets | 21/28 | €761,564 | €742,723 | -€18,841 | -2.5% |
| Tangible fixed assets | 22/27 | €761,564 | €742,723 | -€18,841 | -2.5% |
| Land and buildings | 22 | €757,384 | €739,380 | -€18,004 | -2.4% |
| Furniture and vehicles | 24 | €4,180 | €3,343 | -€837 | -20.0% |
| Current assets | 29/58 | €45,245 | €44,297 | -€948 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,487 | €18,936 | +€17,449 | +1173.8% |
| Trade receivables | 40 | - | €920 | +€920 | |
| Other amounts receivable | 41 | €1,487 | €18,016 | +€16,530 | +1112.0% |
| Cash at bank and in hand | 54/58 | €42,866 | €24,461 | -€18,405 | -42.9% |
| Deferred charges and accrued income | 490/1 | €893 | €901 | +€8 | +0.9% |
| Total equity and liabilities | 10/49 | €806,809 | €787,020 | -€19,789 | -2.5% |
| Equity | 10/15 | €87,929 | €122,354 | +€34,425 | +39.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €78,929 | €113,354 | +€34,425 | +43.6% |
| Distributable reserves | 133 | €78,929 | €113,354 | +€34,425 | +43.6% |
| Amounts payable | 17/49 | €718,880 | €664,666 | -€54,214 | -7.5% |
| Amounts payable after more than one year | 17 | €625,706 | €314,648 | -€311,058 | -49.7% |
| Financial debts | 170/4 | €625,706 | €314,648 | -€311,058 | -49.7% |
| Amounts payable within one year | 42/48 | €83,496 | €335,651 | +€252,155 | +302.0% |
| Current portion of amounts payable after more than one year | 42 | €42,614 | €39,336 | -€3,278 | -7.7% |
| Trade debts | 44 | €5,785 | €2,732 | -€3,053 | -52.8% |
| Suppliers | 440/4 | €5,785 | €2,732 | -€3,053 | -52.8% |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Other amounts payable | 47/48 | €35,098 | €293,581 | +€258,483 | +736.5% |
| Accrued charges and deferred income | 492/3 | €9,678 | €14,367 | +€4,689 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,008 | €18,841 | +€832 | +4.6% |
| Other operating charges | 640/8 | €2,716 | €1,588 | -€1,128 | -41.5% |
| Gross operating margin | 9900 | €79,052 | €80,541 | +€1,489 | +1.9% |
| Operating profit (loss) | 9901 | €58,328 | €60,112 | +€1,784 | +3.1% |
| Financial charges | 65/66B | €15,135 | €14,203 | -€932 | -6.2% |
| Recurring financial charges | 65 | €15,135 | €14,203 | -€932 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €43,193 | €45,908 | +€2,716 | +6.3% |
| Income taxes | 67/77 | €10,798 | €11,483 | +€685 | +6.3% |
| Profit (loss) for the period | 9904 | €32,394 | €34,425 | +€2,031 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,394 | €34,425 | +€2,031 | +6.3% |
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 8 October 2026 via checked.be.