NEAT POINT: 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.
NEAT POINT
Largest movements
- Receivables within one year +€32,387
up €32,387 (+170%), from €19,103 to €51,490
of which Trade receivables: +€28,677
- Tangible fixed assets -€18,724
down €18,724 (-77.2%), from €24,239 to €5,515
of which Plant, machinery and equipment: -€14,350
- Cash -€4,882
down €4,882 (-15.0%), from €32,541 to €27,659
mainly Receivables within one year (-€32,387) and Contributions, distributions and other (-€27,000)
- Other debts +€25,587
up €25,587 (+7,365%), from €347 to €25,934
- Reserves -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts -€2,881
down €2,881 (-10.3%), from €27,978 to €25,096
- Depreciation -€6,064
down €6,064 (-66.7%), from €9,096 to €3,032
- Gross operating margin -€4,351
down €4,351 (-10.4%), from €41,803 to €37,451
- Taxes -€3,452
down €3,452 (-44.4%), from €7,772 to €4,320
- Financial charges +€2,251
up €2,251 (+237%), from €949 to €3,201
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 | €76,743 | €85,395 | +€8,652 | +11.3% |
| Fixed assets | 21/28 | €24,239 | €5,515 | -€18,724 | -77.2% |
| Tangible fixed assets | 22/27 | €24,239 | €5,515 | -€18,724 | -77.2% |
| Plant, machinery and equipment | 23 | €14,350 | - | -€14,350 | |
| Furniture and vehicles | 24 | €9,889 | €5,515 | -€4,374 | -44.2% |
| Current assets | 29/58 | €52,504 | €79,881 | +€27,377 | +52.1% |
| Amounts receivable within one year | 40/41 | €19,103 | €51,490 | +€32,387 | +170% |
| Trade receivables | 40 | €14,883 | €43,560 | +€28,677 | +193% |
| Other amounts receivable | 41 | €4,220 | €7,930 | +€3,710 | +87.9% |
| Cash at bank and in hand | 54/58 | €32,541 | €27,659 | -€4,882 | -15.0% |
| Deferred charges and accrued income | 490/1 | €860 | €732 | -€128 | -14.9% |
| Total equity and liabilities | 10/49 | €76,743 | €85,395 | +€8,652 | +11.3% |
| Equity | 10/15 | €45,298 | €30,920 | -€14,379 | -31.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,000 | - | -€15,000 | |
| Distributable reserves | 133 | €15,000 | - | -€15,000 | |
| Profit (loss) carried forward | 14 | €28,298 | €28,920 | +€621 | +2.2% |
| Amounts payable | 17/49 | €31,444 | €54,475 | +€23,031 | +73.2% |
| Amounts payable within one year | 42/48 | €31,444 | €54,475 | +€23,031 | +73.2% |
| Financial debts | 43 | - | €375 | +€375 | |
| Credit institutions | 430/8 | - | €375 | +€375 | |
| Trade debts | 44 | €3,119 | €3,069 | -€50 | -1.6% |
| Suppliers | 440/4 | €3,119 | €3,069 | -€50 | -1.6% |
| Taxes, remuneration and social security | 45 | €27,978 | €25,096 | -€2,881 | -10.3% |
| Taxes | 450/3 | €27,978 | €25,096 | -€2,881 | -10.3% |
| Other amounts payable | 47/48 | €347 | €25,934 | +€25,587 | +7,365% |
| Non-recurring operating income | 76A | - | €1,609 | +€1,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,096 | €3,032 | -€6,064 | -66.7% |
| Non-recurring operating charges | 66A | - | €14,350 | +€14,350 | |
| Gross operating margin | 9900 | €41,803 | €37,451 | -€4,351 | -10.4% |
| Operating profit (loss) | 9901 | €32,707 | €20,070 | -€12,637 | -38.6% |
| Financial income | 75/76B | €4 | €72 | +€68 | +1,709% |
| Recurring financial income | 75 | €4 | €72 | +€68 | +1,709% |
| Financial charges | 65/66B | €949 | €3,201 | +€2,251 | +237% |
| Recurring financial charges | 65 | €949 | €3,201 | +€2,251 | +237% |
| Profit (loss) for the period before taxes | 9903 | €31,762 | €16,941 | -€14,821 | -46.7% |
| Income taxes | 67/77 | €7,772 | €4,320 | -€3,452 | -44.4% |
| Profit (loss) for the period | 9904 | €23,990 | €12,621 | -€11,368 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,990 | €12,621 | -€11,368 | -47.4% |
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 17 October 2026 via checked.be.