CM Neupont: 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.
CM Neupont
Largest movements
- Cash +€159,424
up €159,424 (+167%), from €95,298 to €254,721
mainly Net result for the year (+€144,689) and Other debts (+€30,593)
- Tangible fixed assets +€25,850
up €25,850 (+70.1%), from €36,869 to €62,719
of which Other tangible fixed assets: +€29,276
- Deferred charges and accrued income +€14,047
up €14,047 (+216%), from €6,492 to €20,539
- Receivables within one year -€12,034
down €12,034 (-99.1%), from €12,145 to €111
of which Other amounts receivable: -€11,842
- Profit (loss) carried forward +€143,856
up €143,856 (+132%), from €108,594 to €252,450
- Other debts +€30,593
up €30,593 (+3,561%), from €859 to €31,452
- Tax, wage and social debts +€12,474
up €12,474 (+33.8%), from €36,859 to €49,333
- Gross operating margin +€48,661
up €48,661 (+30.7%), from €158,500 to €207,161
- Taxes +€10,616
up €10,616 (+28.8%), from €36,859 to €47,474
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 | €151,488 | €338,090 | +€186,602 | +123% |
| Formation expenses | 20 | €684 | €0 | -€684 | -100% |
| Fixed assets | 21/28 | €36,869 | €62,719 | +€25,850 | +70.1% |
| Tangible fixed assets | 22/27 | €36,869 | €62,719 | +€25,850 | +70.1% |
| Plant, machinery and equipment | 23 | €1,234 | €1,735 | +€500 | +40.5% |
| Furniture and vehicles | 24 | €33,901 | €29,974 | -€3,927 | -11.6% |
| Other tangible fixed assets | 26 | €1,734 | €31,010 | +€29,276 | +1,688% |
| Current assets | 29/58 | €113,934 | €275,371 | +€161,437 | +142% |
| Amounts receivable within one year | 40/41 | €12,145 | €111 | -€12,034 | -99.1% |
| Trade receivables | 40 | €302 | €111 | -€192 | -63.4% |
| Other amounts receivable | 41 | €11,842 | €0 | -€11,842 | -100% |
| Cash at bank and in hand | 54/58 | €95,298 | €254,721 | +€159,424 | +167% |
| Deferred charges and accrued income | 490/1 | €6,492 | €20,539 | +€14,047 | +216% |
| Total equity and liabilities | 10/49 | €151,488 | €338,090 | +€186,602 | +123% |
| Equity | 10/15 | €111,594 | €255,450 | +€143,856 | +129% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,594 | €252,450 | +€143,856 | +132% |
| Amounts payable | 17/49 | €39,894 | €82,640 | +€42,746 | +107% |
| Amounts payable within one year | 42/48 | €39,894 | €81,198 | +€41,305 | +104% |
| Trade debts | 44 | €2,176 | €414 | -€1,762 | -81.0% |
| Suppliers | 440/4 | €2,176 | €414 | -€1,762 | -81.0% |
| Taxes, remuneration and social security | 45 | €36,859 | €49,333 | +€12,474 | +33.8% |
| Taxes | 450/3 | €36,859 | €49,333 | +€12,474 | +33.8% |
| Other amounts payable | 47/48 | €859 | €31,452 | +€30,593 | +3,561% |
| Accrued charges and deferred income | 492/3 | - | €1,441 | +€1,441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,300 | €12,180 | -€121 | -1.0% |
| Other operating charges | 640/8 | €571 | €777 | +€206 | +36.1% |
| Non-recurring operating charges | 66A | - | €253 | +€253 | |
| Gross operating margin | 9900 | €158,500 | €207,161 | +€48,661 | +30.7% |
| Operating profit (loss) | 9901 | €145,629 | €193,952 | +€48,323 | +33.2% |
| Financial income | 75/76B | €1,101 | €0 | -€1,101 | -100% |
| Recurring financial income | 75 | €1,101 | €0 | -€1,101 | -100% |
| Financial charges | 65/66B | €419 | €1,789 | +€1,370 | +327% |
| Recurring financial charges | 65 | €419 | €1,789 | +€1,370 | +327% |
| Profit (loss) for the period before taxes | 9903 | €146,312 | €192,163 | +€45,851 | +31.3% |
| Income taxes | 67/77 | €36,859 | €47,474 | +€10,616 | +28.8% |
| Profit (loss) for the period | 9904 | €109,453 | €144,689 | +€35,236 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,453 | €144,689 | +€35,236 | +32.2% |
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 17 October 2026 via checked.be.