Neartú: 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.
Neartú
Largest movements
- Current investments +€423,563
up €423,563 (+1,167%), from €36,297 to €459,860
- Cash -€347,664
down €347,664 (-82.6%), from €420,971 to €73,307
mainly Current investments (-€423,563) and Receivables within one year (-€5,452)
- Reserves +€75,393
up €75,393 (+15.3%), from €493,087 to €568,480
of which Distributable reserves: +€75,393
- Financial income +€10,507
up €10,507 (+296%), from €3,547 to €14,054
- Gross operating margin -€9,736
down €9,736 (-9.2%), from €105,950 to €96,214
- Taxes +€6,407
up €6,407 (+25.4%), from €25,240 to €31,647
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 | €509,265 | €586,831 | +€77,566 | +15.2% |
| Fixed assets | 21/28 | €38,887 | €36,458 | -€2,429 | -6.2% |
| Tangible fixed assets | 22/27 | €25,887 | €23,458 | -€2,429 | -9.4% |
| Land and buildings | 22 | €20,640 | €19,882 | -€758 | -3.7% |
| Plant, machinery and equipment | 23 | €5,247 | €3,576 | -€1,671 | -31.9% |
| Financial fixed assets | 28 | €13,000 | €13,000 | = | 0.0% |
| Current assets | 29/58 | €470,378 | €550,373 | +€79,995 | +17.0% |
| Amounts receivable within one year | 40/41 | €11,482 | €16,934 | +€5,452 | +47.5% |
| Trade receivables | 40 | €10,412 | €16,934 | +€6,522 | +62.6% |
| Other amounts receivable | 41 | €1,070 | - | -€1,070 | |
| Current investments | 50/53 | €36,297 | €459,860 | +€423,563 | +1,167% |
| Cash at bank and in hand | 54/58 | €420,971 | €73,307 | -€347,664 | -82.6% |
| Deferred charges and accrued income | 490/1 | €1,628 | €272 | -€1,356 | -83.3% |
| Total equity and liabilities | 10/49 | €509,265 | €586,831 | +€77,566 | +15.2% |
| Equity | 10/15 | €505,487 | €580,880 | +€75,393 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €493,087 | €568,480 | +€75,393 | +15.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €491,227 | €566,620 | +€75,393 | +15.3% |
| Amounts payable | 17/49 | €3,777 | €5,951 | +€2,174 | +57.5% |
| Amounts payable within one year | 42/48 | €3,556 | €5,951 | +€2,395 | +67.3% |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €2,813 | €4,915 | +€2,103 | +74.7% |
| Taxes | 450/3 | €2,813 | €4,915 | +€2,103 | +74.7% |
| Other amounts payable | 47/48 | €743 | €891 | +€148 | +19.9% |
| Accrued charges and deferred income | 492/3 | €221 | - | -€221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,993 | €2,429 | +€435 | +21.8% |
| Other operating charges | 640/8 | €639 | €666 | +€27 | +4.2% |
| Gross operating margin | 9900 | €105,950 | €96,214 | -€9,736 | -9.2% |
| Operating profit (loss) | 9901 | €103,318 | €93,120 | -€10,198 | -9.9% |
| Financial income | 75/76B | €3,547 | €14,054 | +€10,507 | +296% |
| Recurring financial income | 75 | €3,547 | €14,054 | +€10,507 | +296% |
| Financial charges | 65/66B | €88 | €134 | +€46 | +52.7% |
| Recurring financial charges | 65 | €88 | €134 | +€46 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €106,777 | €107,039 | +€262 | +0.2% |
| Income taxes | 67/77 | €25,240 | €31,647 | +€6,407 | +25.4% |
| Profit (loss) for the period | 9904 | €81,537 | €75,393 | -€6,145 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,537 | €75,393 | -€6,145 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.