NEAU CONCEPT: 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.
NEAU CONCEPT
Largest movements
- Cash -€12,353
down €12,353 (-71.2%), from €17,361 to €5,009
mainly Trade debts (-€9,385) and Tax, wage and social debts (-€5,374)
- Stocks and contracts -€2,999
no longer reported in 2025 (was €2,999)
- Deferred charges and accrued income -€2,072
no longer reported in 2025 (was €2,072)
- Receivables within one year -€2,060
no longer reported in 2025 (was €2,060)
- Tangible fixed assets -€1,655
no longer reported in 2025 (was €1,655)
of which Plant, machinery and equipment: -€1,252
- Trade debts -€9,385
down €9,385 (-99.5%), from €9,430 to €44
- Tax, wage and social debts -€5,374
down €5,374 (-99.4%), from €5,409 to €34
of which Remuneration and social security: -€4,492
- Profit (loss) carried forward -€4,410
down €4,410 (-37.9%), from -€11,631 to -€16,041
- Other debts -€1,968
down €1,968 (-45.4%), from €4,339 to €2,371
- Staff costs -€27,613
down €27,613 (-87.2%), from €31,678 to €4,065
- Gross operating margin -€16,702
down €16,702 (-87.7%), from €19,048 to €2,346
- Depreciation -€2,313
no longer reported in 2025 (was €2,313)
- Other operating charges -€859
down €859 (-55.4%), from €1,550 to €691
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.
Cash bridge derived
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 | €26,147 | €5,009 | -€21,138 | -80.8% |
| Fixed assets | 21/28 | €1,655 | - | -€1,655 | |
| Tangible fixed assets | 22/27 | €1,655 | - | -€1,655 | |
| Plant, machinery and equipment | 23 | €1,252 | - | -€1,252 | |
| Furniture and vehicles | 24 | €403 | - | -€403 | |
| Current assets | 29/58 | €24,492 | €5,009 | -€19,483 | -79.5% |
| Stocks and contracts in progress | 3 | €2,999 | - | -€2,999 | |
| Stocks | 30/36 | €2,999 | - | -€2,999 | |
| Amounts receivable within one year | 40/41 | €2,060 | - | -€2,060 | |
| Trade receivables | 40 | €2,060 | - | -€2,060 | |
| Cash at bank and in hand | 54/58 | €17,361 | €5,009 | -€12,353 | -71.2% |
| Deferred charges and accrued income | 490/1 | €2,072 | - | -€2,072 | |
| Total equity and liabilities | 10/49 | €26,147 | €5,009 | -€21,138 | -80.8% |
| Equity | 10/15 | €6,969 | €2,559 | -€4,410 | -63.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,631 | -€16,041 | -€4,410 | -37.9% |
| Amounts payable | 17/49 | €19,178 | €2,449 | -€16,728 | -87.2% |
| Amounts payable within one year | 42/48 | €19,178 | €2,449 | -€16,728 | -87.2% |
| Trade debts | 44 | €9,430 | €44 | -€9,385 | -99.5% |
| Suppliers | 440/4 | €9,430 | €44 | -€9,385 | -99.5% |
| Taxes, remuneration and social security | 45 | €5,409 | €34 | -€5,374 | -99.4% |
| Taxes | 450/3 | €917 | €34 | -€883 | -96.3% |
| Remuneration and social security | 454/9 | €4,492 | - | -€4,492 | |
| Other amounts payable | 47/48 | €4,339 | €2,371 | -€1,968 | -45.4% |
| Non-recurring operating income | 76A | €10,000 | €8,264 | -€1,736 | -17.4% |
| Remuneration, social security and pensions | 62 | €31,678 | €4,065 | -€27,613 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,313 | - | -€2,313 | |
| Other operating charges | 640/8 | €1,550 | €691 | -€859 | -55.4% |
| Non-recurring operating charges | 66A | - | €1,655 | +€1,655 | |
| Gross operating margin | 9900 | €19,048 | €2,346 | -€16,702 | -87.7% |
| Operating profit (loss) | 9901 | -€16,493 | -€4,065 | +€12,429 | +75.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -17.5% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -17.5% |
| Financial charges | 65/66B | €354 | €345 | -€9 | -2.4% |
| Recurring financial charges | 65 | €354 | €345 | -€9 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,847 | -€4,409 | +€12,437 | +73.8% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +550.0% |
| Profit (loss) for the period | 9904 | -€16,847 | -€4,410 | +€12,437 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,847 | -€4,410 | +€12,437 | +73.8% |
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 9 October 2026 via checked.be.