NEAPOLIS: 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.
NEAPOLIS
Largest movements
- Cash -€16,695
down €16,695 (-63.3%), from €26,376 to €9,681
mainly Net result for the year (-€84,308) and Stocks and contracts (-€7,146)
- Stocks and contracts +€7,146
up €7,146 (+51.7%), from €13,815 to €20,961
- Receivables within one year -€4,205
down €4,205 (-80.8%), from €5,205 to €1,000
of which Other amounts receivable: -€4,225
- Deferred charges and accrued income +€1,173
up €1,173 (+117.8%), from €995 to €2,168
- Profit (loss) carried forward -€84,308
down €84,308 (-355.3%), from -€23,732 to -€108,040
- Tax, wage and social debts +€45,628
up €45,628 (+253.9%), from €17,971 to €63,598
of which Remuneration and social security: +€33,049
- Trade debts +€14,575
up €14,575 (+61.3%), from €23,789 to €38,363
- Other debts +€7,157
new in 2024: €7,157
- Current portion of long-term debt +€4,304
new in 2024: €4,304
- Gross operating margin -€22,159
down €22,159 (-18.4%), from €120,673 to €98,514
- Staff costs +€17,865
up €17,865 (+12.5%), from €142,920 to €160,786
- Financial charges +€6,176
up €6,176 (+148.4%), from €4,163 to €10,339
- Taxes +€3,628
no longer reported in 2024 (was -€3,628)
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 | €64,409 | €51,765 | -€12,644 | -19.6% |
| Fixed assets | 21/28 | €18,018 | €17,955 | -€64 | -0.4% |
| Tangible fixed assets | 22/27 | €17,552 | €17,489 | -€64 | -0.4% |
| Plant, machinery and equipment | 23 | €12,313 | €12,231 | -€81 | -0.7% |
| Furniture and vehicles | 24 | €5,239 | €5,257 | +€18 | +0.3% |
| Financial fixed assets | 28 | €466 | €466 | = | 0.0% |
| Current assets | 29/58 | €46,391 | €33,810 | -€12,580 | -27.1% |
| Stocks and contracts in progress | 3 | €13,815 | €20,961 | +€7,146 | +51.7% |
| Stocks | 30/36 | €13,815 | €20,961 | +€7,146 | +51.7% |
| Amounts receivable within one year | 40/41 | €5,205 | €1,000 | -€4,205 | -80.8% |
| Trade receivables | 40 | €980 | €1,000 | +€20 | +2.0% |
| Other amounts receivable | 41 | €4,225 | - | -€4,225 | |
| Cash at bank and in hand | 54/58 | €26,376 | €9,681 | -€16,695 | -63.3% |
| Deferred charges and accrued income | 490/1 | €995 | €2,168 | +€1,173 | +117.8% |
| Total equity and liabilities | 10/49 | €64,409 | €51,765 | -€12,644 | -19.6% |
| Equity | 10/15 | €21,277 | -€63,031 | -€84,308 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,417 | €26,417 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,417 | €6,417 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,732 | -€108,040 | -€84,308 | -355.3% |
| Amounts payable | 17/49 | €43,132 | €114,796 | +€71,664 | +166.1% |
| Amounts payable after more than one year | 17 | €1,373 | €1,373 | = | 0.0% |
| Other amounts payable | 178/9 | €1,373 | €1,373 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,760 | €113,423 | +€71,664 | +171.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,304 | +€4,304 | |
| Trade debts | 44 | €23,789 | €38,363 | +€14,575 | +61.3% |
| Suppliers | 440/4 | €23,789 | €38,363 | +€14,575 | +61.3% |
| Taxes, remuneration and social security | 45 | €17,971 | €63,598 | +€45,628 | +253.9% |
| Taxes | 450/3 | €5,007 | €17,586 | +€12,579 | +251.2% |
| Remuneration and social security | 454/9 | €12,964 | €46,013 | +€33,049 | +254.9% |
| Other amounts payable | 47/48 | - | €7,157 | +€7,157 | |
| Remuneration, social security and pensions | 62 | €142,920 | €160,786 | +€17,865 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,261 | €4,054 | +€793 | +24.3% |
| Other operating charges | 640/8 | €8,595 | €7,643 | -€951 | -11.1% |
| Gross operating margin | 9900 | €120,673 | €98,514 | -€22,159 | -18.4% |
| Operating profit (loss) | 9901 | -€34,103 | -€73,969 | -€39,866 | -116.9% |
| Financial charges | 65/66B | €4,163 | €10,339 | +€6,176 | +148.4% |
| Recurring financial charges | 65 | €4,163 | €10,339 | +€6,176 | +148.4% |
| Profit (loss) for the period before taxes | 9903 | -€38,266 | -€84,308 | -€46,042 | -120.3% |
| Income taxes | 67/77 | -€3,628 | - | +€3,628 | |
| Profit (loss) for the period | 9904 | -€34,637 | -€84,308 | -€49,671 | -143.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,637 | -€84,308 | -€49,671 | -143.4% |
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 30 September 2026 via checked.be.