NAPRO: 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.
NAPRO
Largest movements
- Receivables within one year -€19,884
down €19,884 (-3.2%), from €629,903 to €610,019
of which Trade receivables: -€21,787
- Tax, wage and social debts -€42,600
down €42,600 (-88.1%), from €48,377 to €5,777
- Other debts +€20,422
up €20,422 (+11.6%), from €175,322 to €195,744
- Gross operating margin +€248,625
new in 2025: €248,625
- Turnover -€246,478
no longer reported in 2025 (was €246,478)
- Services and other goods -€29,786
no longer reported in 2025 (was €29,786)
- Financial income +€12,904
new in 2025: €12,904
- Taxes +€6,807
up €6,807 (+11.6%), from €58,441 to €65,248
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 | €646,988 | €625,771 | -€21,217 | -3.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €646,988 | €625,771 | -€21,217 | -3.3% |
| Amounts receivable within one year | 40/41 | €629,903 | €610,019 | -€19,884 | -3.2% |
| Trade receivables | 40 | €302,123 | €280,336 | -€21,787 | -7.2% |
| Other amounts receivable | 41 | €327,780 | €329,682 | +€1,902 | +0.6% |
| Cash at bank and in hand | 54/58 | €5,982 | €9,678 | +€3,696 | +61.8% |
| Deferred charges and accrued income | 490/1 | €11,102 | €6,074 | -€5,028 | -45.3% |
| Total equity and liabilities | 10/49 | €646,988 | €625,771 | -€21,217 | -3.3% |
| Equity | 10/15 | - | €409,024 | +€409,024 | |
| Contributions | 10/11 | €371,840 | €371,840 | +€0 | 0.0% |
| Capital | 10 | €371,840 | €371,840 | +€0 | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | +€0 | 0.0% |
| Reserves | 13 | €37,184 | €37,184 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €37,184 | €37,184 | +€0 | 0.0% |
| Legal reserve | 130 | €37,184 | €37,184 | +€0 | 0.0% |
| Amounts payable | 17/49 | €237,964 | €216,746 | -€21,218 | -8.9% |
| Amounts payable within one year | 42/48 | €237,964 | €216,746 | -€21,218 | -8.9% |
| Trade debts | 44 | €14,264 | €15,225 | +€961 | +6.7% |
| Suppliers | 440/4 | €14,264 | €15,225 | +€961 | +6.7% |
| Taxes, remuneration and social security | 45 | €48,377 | €5,777 | -€42,600 | -88.1% |
| Taxes | 450/3 | €48,377 | €5,777 | -€42,600 | -88.1% |
| Other amounts payable | 47/48 | €175,322 | €195,744 | +€20,422 | +11.6% |
| Operating income | 70/76A | €246,478 | - | -€246,478 | |
| Turnover | 70 | €246,478 | - | -€246,478 | |
| Operating charges | 60/66A | €29,786 | - | -€29,786 | |
| Services and other goods | 61 | €29,786 | - | -€29,786 | |
| Gross operating margin | 9900 | - | €248,625 | +€248,625 | |
| Operating profit (loss) | 9901 | €216,692 | €248,625 | +€31,933 | +14.7% |
| Financial income | 75/76B | - | €12,904 | +€12,904 | |
| Recurring financial income | 75 | €17,471 | €12,904 | -€4,567 | -26.1% |
| Income from current assets | 751 | €17,323 | - | -€17,323 | |
| Other financial income | 752/9 | €147 | - | -€147 | |
| Financial charges | 65/66B | €400 | €537 | +€137 | +34.3% |
| Recurring financial charges | 65 | €400 | €537 | +€137 | +34.3% |
| Other financial charges | 652/9 | €400 | - | -€400 | |
| Profit (loss) for the period before taxes | 9903 | €233,763 | €260,992 | +€27,229 | +11.6% |
| Income taxes | 67/77 | €58,441 | €65,248 | +€6,807 | +11.6% |
| Taxes | 670/3 | €58,441 | - | -€58,441 | |
| Profit (loss) for the period | 9904 | €175,322 | €195,744 | +€20,422 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €175,322 | €195,744 | +€20,422 | +11.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.