NCMP Musical Instruments: 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.
NCMP Musical Instruments
Largest movements
- Cash +€2,780
up €2,780 (+46.3%), from €6,004 to €8,784
mainly Other debts (+€20,123) and Net result for the year (+€4,259)
- Stocks and contracts +€2,121
up €2,121 (+6.0%), from €35,144 to €37,264
- Receivables within one year -€2,022
no longer reported in 2025 (was €2,022)
- Deferred charges and accrued income +€853
new in 2025: €853
- Other debts +€20,123
up €20,123 (+1,097%), from €1,835 to €21,957
- Debts after one year -€14,446
no longer reported in 2025 (was €14,446)
- Trade debts -€6,906
down €6,906 (-48.0%), from €14,402 to €7,496
- Profit (loss) carried forward +€4,259
up €4,259 (+8.3%), from -€51,297 to -€47,038
- Tax, wage and social debts +€3,500
up €3,500 (+23.8%), from €14,677 to €18,177
- Gross operating margin +€12,311
up €12,311, from -€4,838 to €7,473
- Financial charges -€508
down €508 (-13.2%), from €3,844 to €3,336
- Other operating charges +€198
up €198 (+86.6%), from €229 to €428
- Financial income +€79
up €79 (+16.8%), from €471 to €550
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 | €43,170 | €46,902 | +€3,732 | +8.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €43,170 | €46,902 | +€3,732 | +8.6% |
| Stocks and contracts in progress | 3 | €35,144 | €37,264 | +€2,121 | +6.0% |
| Stocks | 30/36 | €35,144 | €37,264 | +€2,121 | +6.0% |
| Amounts receivable within one year | 40/41 | €2,022 | - | -€2,022 | |
| Trade receivables | 40 | €2,022 | - | -€2,022 | |
| Cash at bank and in hand | 54/58 | €6,004 | €8,784 | +€2,780 | +46.3% |
| Deferred charges and accrued income | 490/1 | - | €853 | +€853 | |
| Total equity and liabilities | 10/49 | €43,170 | €46,902 | +€3,732 | +8.6% |
| Equity | 10/15 | -€21,295 | -€17,036 | +€4,259 | +20.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €2 | €2 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2 | €2 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2 | €2 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,297 | -€47,038 | +€4,259 | +8.3% |
| Amounts payable | 17/49 | €64,464 | €63,938 | -€527 | -0.8% |
| Amounts payable after more than one year | 17 | €14,446 | - | -€14,446 | |
| Financial debts | 170/4 | €14,446 | - | -€14,446 | |
| Amounts payable within one year | 42/48 | €49,735 | €63,938 | +€14,203 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €18,821 | €16,307 | -€2,514 | -13.4% |
| Trade debts | 44 | €14,402 | €7,496 | -€6,906 | -48.0% |
| Suppliers | 440/4 | €14,402 | €7,496 | -€6,906 | -48.0% |
| Taxes, remuneration and social security | 45 | €14,677 | €18,177 | +€3,500 | +23.8% |
| Taxes | 450/3 | €14,677 | €18,177 | +€3,500 | +23.8% |
| Other amounts payable | 47/48 | €1,835 | €21,957 | +€20,123 | +1,097% |
| Accrued charges and deferred income | 492/3 | €283 | - | -€283 | |
| Other operating charges | 640/8 | €229 | €428 | +€198 | +86.6% |
| Gross operating margin | 9900 | -€4,838 | €7,473 | +€12,311 | |
| Operating profit (loss) | 9901 | -€5,067 | €7,045 | +€12,112 | |
| Financial income | 75/76B | €471 | €550 | +€79 | +16.8% |
| Recurring financial income | 75 | €471 | €550 | +€79 | +16.8% |
| Financial charges | 65/66B | €3,844 | €3,336 | -€508 | -13.2% |
| Recurring financial charges | 65 | €3,844 | €3,336 | -€508 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,440 | €4,259 | +€12,699 | |
| Profit (loss) for the period | 9904 | -€8,440 | €4,259 | +€12,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,440 | €4,259 | +€12,699 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.