NC&P: 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.
NC&P
Largest movements
- Receivables within one year -€19,658
down €19,658 (-36.2%), from €54,270 to €34,611
of which Trade receivables: -€11,031
- Cash -€16,167
down €16,167 (-68.7%), from €23,528 to €7,360
mainly Net result for the year (-€96,187) and Trade debts (-€16,985)
- Tangible fixed assets -€1,867
down €1,867 (-83.3%), from €2,241 to €374
- Profit (loss) carried forward -€96,187
down €96,187 (-495.9%), from -€19,397 to -€115,583
- Other debts +€78,608
up €78,608 (+970.5%), from €8,100 to €86,708
- Trade debts -€16,985
down €16,985 (-24.4%), from €69,606 to €52,621
- Tax, wage and social debts -€3,198
down €3,198 (-100.0%), from €3,198 to €0
- Gross operating margin +€8,659
up €8,659 (+28.3%), from -€30,632 to -€21,973
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.
Cash bridge derived
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 | €80,107 | €42,346 | -€37,761 | -47.1% |
| Fixed assets | 21/28 | €2,241 | €374 | -€1,867 | -83.3% |
| Tangible fixed assets | 22/27 | €2,241 | €374 | -€1,867 | -83.3% |
| Plant, machinery and equipment | 23 | €2,241 | €374 | -€1,867 | -83.3% |
| Current assets | 29/58 | €77,866 | €41,972 | -€35,894 | -46.1% |
| Amounts receivable within one year | 40/41 | €54,270 | €34,611 | -€19,658 | -36.2% |
| Trade receivables | 40 | €44,198 | €33,167 | -€11,031 | -25.0% |
| Other amounts receivable | 41 | €10,071 | €1,445 | -€8,627 | -85.7% |
| Cash at bank and in hand | 54/58 | €23,528 | €7,360 | -€16,167 | -68.7% |
| Deferred charges and accrued income | 490/1 | €69 | €0 | -€69 | -100.0% |
| Total equity and liabilities | 10/49 | €80,107 | €42,346 | -€37,761 | -47.1% |
| Equity | 10/15 | -€797 | -€96,983 | -€96,187 | -12075.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,397 | -€115,583 | -€96,187 | -495.9% |
| Amounts payable | 17/49 | €80,903 | €139,329 | +€58,426 | +72.2% |
| Amounts payable within one year | 42/48 | €80,903 | €139,329 | +€58,426 | +72.2% |
| Trade debts | 44 | €69,606 | €52,621 | -€16,985 | -24.4% |
| Suppliers | 440/4 | €69,606 | €52,621 | -€16,985 | -24.4% |
| Taxes, remuneration and social security | 45 | €3,198 | €0 | -€3,198 | -100.0% |
| Taxes | 450/3 | €3,198 | €0 | -€3,198 | -100.0% |
| Other amounts payable | 47/48 | €8,100 | €86,708 | +€78,608 | +970.5% |
| Non-recurring operating income | 76A | €7,183 | €0 | -€7,183 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €1,867 | = | 0.0% |
| Other operating charges | 640/8 | €516 | €723 | +€207 | +40.1% |
| Non-recurring operating charges | 66A | €3,230 | €71,582 | +€68,352 | +2116.1% |
| Gross operating margin | 9900 | -€30,632 | -€21,973 | +€8,659 | +28.3% |
| Operating profit (loss) | 9901 | -€36,245 | -€96,144 | -€59,899 | -165.3% |
| Financial income | 75/76B | €37 | €62 | +€24 | +65.6% |
| Recurring financial income | 75 | €37 | €62 | +€24 | +65.6% |
| Financial charges | 65/66B | €103 | €104 | +€2 | +1.7% |
| Recurring financial charges | 65 | €103 | €104 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,310 | -€96,187 | -€59,877 | -164.9% |
| Income taxes | 67/77 | €48 | €0 | -€48 | -100.0% |
| Profit (loss) for the period | 9904 | -€36,358 | -€96,187 | -€59,829 | -164.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,358 | -€96,187 | -€59,829 | -164.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.