Nealys: 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.
Nealys
Largest movements
- Cash +€50,550
up €50,550 (+77.5%), from €65,199 to €115,749
mainly Investment in fixed assets (net) (+€46,777) and Net result for the year (+€43,622)
- Tangible fixed assets -€26,883
down €26,883 (-91.0%), from €29,554 to €2,671
of which Furniture and vehicles: -€23,061
- Intangible fixed assets -€22,082
down €22,082 (-91.2%), from €24,213 to €2,131
- Stocks and contracts +€16,560
up €16,560 (+331.2%), from €5,000 to €21,560
- Receivables within one year +€10,923
up €10,923 (+117.8%), from €9,270 to €20,193
of which Trade receivables: +€10,939
- Profit (loss) carried forward +€43,622
up €43,622 (+70.8%), from €61,586 to €105,208
- Trade debts -€10,256
down €10,256 (-37.4%), from €27,408 to €17,152
of which Suppliers: -€11,166
- Debts after one year -€10,200
no longer reported in 2024 (was €10,200)
- Current portion of long-term debt +€5,576
up €5,576 (+914.8%), from €610 to €6,186
- Gross operating margin +€38,449
up €38,449 (+93.1%), from €41,289 to €79,738
- Depreciation -€18,480
down €18,480 (-89.4%), from €20,668 to €2,188
- Taxes +€16,625
up €16,625 (+1854.2%), from €897 to €17,522
- Staff costs -€13,859
down €13,859 (-45.6%), from €30,415 to €16,555
- Financial charges +€5,028
up €5,028 (+781.6%), from €643 to €5,671
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 | €133,368 | €162,435 | +€29,067 | +21.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €53,767 | €4,802 | -€48,965 | -91.1% |
| Intangible fixed assets | 21 | €24,213 | €2,131 | -€22,082 | -91.2% |
| Tangible fixed assets | 22/27 | €29,554 | €2,671 | -€26,883 | -91.0% |
| Plant, machinery and equipment | 23 | €3,822 | - | -€3,822 | |
| Furniture and vehicles | 24 | €25,732 | €2,671 | -€23,061 | -89.6% |
| Current assets | 29/58 | €79,601 | €157,633 | +€78,032 | +98.0% |
| Amounts receivable after more than one year | 29 | €132 | €132 | = | 0.0% |
| Trade receivables | 290 | €132 | €132 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,000 | €21,560 | +€16,560 | +331.2% |
| Stocks | 30/36 | €5,000 | €21,560 | +€16,560 | +331.2% |
| Amounts receivable within one year | 40/41 | €9,270 | €20,193 | +€10,923 | +117.8% |
| Trade receivables | 40 | €9,254 | €20,193 | +€10,939 | +118.2% |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €65,199 | €115,749 | +€50,550 | +77.5% |
| Total equity and liabilities | 10/49 | €133,368 | €162,435 | +€29,067 | +21.8% |
| Equity | 10/15 | €72,586 | €116,208 | +€43,622 | +60.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Other | 1319 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,586 | €105,208 | +€43,622 | +70.8% |
| Amounts payable | 17/49 | €60,782 | €46,227 | -€14,555 | -23.9% |
| Amounts payable after more than one year | 17 | €10,200 | - | -€10,200 | |
| Financial debts | 170/4 | €10,200 | - | -€10,200 | |
| Amounts payable within one year | 42/48 | €50,582 | €46,227 | -€4,355 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €610 | €6,186 | +€5,576 | +914.8% |
| Trade debts | 44 | €27,408 | €17,152 | -€10,256 | -37.4% |
| Suppliers | 440/4 | €27,408 | €16,242 | -€11,166 | -40.7% |
| Bills of exchange payable | 441 | - | €910 | +€910 | |
| Taxes, remuneration and social security | 45 | €21,602 | €22,889 | +€1,287 | +6.0% |
| Taxes | 450/3 | €12,183 | €21,099 | +€8,915 | +73.2% |
| Remuneration and social security | 454/9 | €9,418 | €1,790 | -€7,628 | -81.0% |
| Other amounts payable | 47/48 | €963 | - | -€963 | |
| Remuneration, social security and pensions | 62 | €30,415 | €16,555 | -€13,859 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,668 | €2,188 | -€18,480 | -89.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,000 | - | +€5,000 | |
| Other operating charges | 640/8 | €1,825 | €1,064 | -€761 | -41.7% |
| Non-recurring operating charges | 66A | - | -€6,857 | -€6,857 | |
| Gross operating margin | 9900 | €41,289 | €79,738 | +€38,449 | +93.1% |
| Operating profit (loss) | 9901 | -€6,619 | €66,789 | +€73,408 | |
| Financial income | 75/76B | €1,653 | €26 | -€1,627 | -98.4% |
| Recurring financial income | 75 | €1,653 | €26 | -€1,627 | -98.4% |
| Financial charges | 65/66B | €643 | €5,671 | +€5,028 | +781.6% |
| Recurring financial charges | 65 | €643 | €5,671 | +€5,028 | +781.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,609 | €61,144 | +€66,753 | |
| Income taxes | 67/77 | €897 | €17,522 | +€16,625 | +1854.2% |
| Profit (loss) for the period | 9904 | -€6,506 | €43,622 | +€50,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,506 | €43,622 | +€50,128 |
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 29 September 2026 via checked.be.