N.E.A. GROUP: 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.
N.E.A. GROUP
Largest movements
- Tangible fixed assets +€19,623
up €19,623 (+191%), from €10,298 to €29,921
- Receivables within one year +€9,385
up €9,385 (+23.6%), from €39,718 to €49,103
of which Other amounts receivable: +€10,699
- Cash +€1,317
up €1,317 (+7.3%), from €18,043 to €19,359
mainly Net result for the year (+€15,820) and Tax, wage and social debts (+€15,268)
- Reserves +€15,820
up €15,820 (+32.2%), from €49,149 to €64,968
of which Distributable reserves: +€15,820
- Tax, wage and social debts +€15,268
up €15,268 (+130%), from €11,750 to €27,018
of which Taxes: +€8,271
- Staff costs +€24,582
up €24,582 (+126%), from €19,482 to €44,064
- Gross operating margin +€13,575
up €13,575 (+22.3%), from €60,784 to €74,358
- Financial charges -€3,631
down €3,631 (-75.2%), from €4,831 to €1,200
- Depreciation +€1,513
up €1,513 (+31.0%), from €4,881 to €6,395
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,059 | €98,770 | +€30,711 | +45.1% |
| Fixed assets | 21/28 | €10,298 | €29,921 | +€19,623 | +191% |
| Tangible fixed assets | 22/27 | €10,298 | €29,921 | +€19,623 | +191% |
| Furniture and vehicles | 24 | €10,298 | €29,921 | +€19,623 | +191% |
| Current assets | 29/58 | €57,761 | €68,849 | +€11,088 | +19.2% |
| Amounts receivable within one year | 40/41 | €39,718 | €49,103 | +€9,385 | +23.6% |
| Trade receivables | 40 | €5,472 | €4,157 | -€1,315 | -24.0% |
| Other amounts receivable | 41 | €34,246 | €44,946 | +€10,699 | +31.2% |
| Cash at bank and in hand | 54/58 | €18,043 | €19,359 | +€1,317 | +7.3% |
| Deferred charges and accrued income | 490/1 | - | €387 | +€387 | |
| Total equity and liabilities | 10/49 | €68,059 | €98,770 | +€30,711 | +45.1% |
| Equity | 10/15 | €55,359 | €71,178 | +€15,820 | +28.6% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €49,149 | €64,968 | +€15,820 | +32.2% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €47,899 | €63,718 | +€15,820 | +33.0% |
| Amounts payable | 17/49 | €12,701 | €27,592 | +€14,891 | +117% |
| Amounts payable within one year | 42/48 | €12,701 | €27,592 | +€14,891 | +117% |
| Trade debts | 44 | €951 | €574 | -€377 | -39.7% |
| Suppliers | 440/4 | €951 | €574 | -€377 | -39.7% |
| Taxes, remuneration and social security | 45 | €11,750 | €27,018 | +€15,268 | +130% |
| Taxes | 450/3 | €11,150 | €19,421 | +€8,271 | +74.2% |
| Remuneration and social security | 454/9 | €600 | €7,597 | +€6,997 | +1,166% |
| Non-recurring operating income | 76A | €1,363 | - | -€1,363 | |
| Remuneration, social security and pensions | 62 | €19,482 | €44,064 | +€24,582 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,881 | €6,395 | +€1,513 | +31.0% |
| Other operating charges | 640/8 | €294 | €508 | +€214 | +72.9% |
| Gross operating margin | 9900 | €60,784 | €74,358 | +€13,575 | +22.3% |
| Operating profit (loss) | 9901 | €36,127 | €23,391 | -€12,735 | -35.3% |
| Financial income | 75/76B | €2,516 | €2,742 | +€226 | +9.0% |
| Recurring financial income | 75 | €2,516 | €2,742 | +€226 | +9.0% |
| Financial charges | 65/66B | €4,831 | €1,200 | -€3,631 | -75.2% |
| Recurring financial charges | 65 | €4,831 | €1,200 | -€3,631 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €33,812 | €24,933 | -€8,879 | -26.3% |
| Income taxes | 67/77 | €9,035 | €9,113 | +€77 | +0.9% |
| Profit (loss) for the period | 9904 | €24,776 | €15,820 | -€8,956 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,776 | €15,820 | -€8,956 | -36.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.