N P & K: what changed
N P & K
Largest movements
- Tangible fixed assets -€3,146
down €3,146 (-19.2%), from €16,344 to €13,198
- Cash -€331
down €331 (-52.8%), from €626 to €296
mainly Net result for the year (-€6,979) and Debts after one year (-€3,220)
- Profit (loss) carried forward -€6,979
down €6,979 (-25.8%), from -€27,038 to -€34,017
- Other debts +€6,350
up €6,350 (+37.5%), from €16,946 to €23,296
- Debts after one year -€3,220
down €3,220 (-18.3%), from €17,642 to €14,422
- Other operating charges -€286
down €286 (-31.6%), from €907 to €621
- Gross operating margin -€251
down €251 (-15.4%), from -€1,632 to -€1,883
- Financial charges -€200
down €200 (-13.1%), from €1,530 to €1,330
- Depreciation -€100
down €100 (-3.1%), from €3,246 to €3,146
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,970 | €13,493 | -€3,477 | -20.5% |
| Fixed assets | 21/28 | €16,344 | €13,198 | -€3,146 | -19.2% |
| Tangible fixed assets | 22/27 | €16,344 | €13,198 | -€3,146 | -19.2% |
| Land and buildings | 22 | €16,344 | €13,198 | -€3,146 | -19.2% |
| Current assets | 29/58 | €626 | €296 | -€331 | -52.8% |
| Cash at bank and in hand | 54/58 | €626 | €296 | -€331 | -52.8% |
| Total equity and liabilities | 10/49 | €16,970 | €13,493 | -€3,477 | -20.5% |
| Equity | 10/15 | -€20,714 | -€27,693 | -€6,979 | -33.7% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,038 | -€34,017 | -€6,979 | -25.8% |
| Amounts payable | 17/49 | €37,684 | €41,186 | +€3,502 | +9.3% |
| Amounts payable after more than one year | 17 | €17,642 | €14,422 | -€3,220 | -18.3% |
| Financial debts | 170/4 | €17,642 | €14,422 | -€3,220 | -18.3% |
| Amounts payable within one year | 42/48 | €20,042 | €26,764 | +€6,722 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,051 | €3,220 | +€169 | +5.5% |
| Financial debts | 43 | - | €83 | +€83 | |
| Credit institutions | 430/8 | - | €83 | +€83 | |
| Trade debts | 44 | €45 | €165 | +€120 | +264% |
| Suppliers | 440/4 | €45 | €165 | +€120 | +264% |
| Other amounts payable | 47/48 | €16,946 | €23,296 | +€6,350 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,246 | €3,146 | -€100 | -3.1% |
| Other operating charges | 640/8 | €907 | €621 | -€286 | -31.6% |
| Gross operating margin | 9900 | -€1,632 | -€1,883 | -€251 | -15.4% |
| Operating profit (loss) | 9901 | -€5,785 | -€5,649 | +€135 | +2.3% |
| Financial charges | 65/66B | €1,530 | €1,330 | -€200 | -13.1% |
| Recurring financial charges | 65 | €1,530 | €1,330 | -€200 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,315 | -€6,979 | +€336 | +4.6% |
| Profit (loss) for the period | 9904 | -€7,315 | -€6,979 | +€336 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,315 | -€6,979 | +€336 | +4.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.