NEAXIA: 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.
What changed
NEAXIA
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€131,535
2024 · -€14,319-€117,216
Equity
€1.3m
2024 · €1.4m-€131,535
Cash
€259,500
2024 · €289,057-€29,557
Balance sheet total
€4.2m
2024 · €4.7m-€520,908
Largest movements
Assets
- Stocks and contracts -€359,209
down €359,209 (-24.7%), from €1.5m to €1.1m
- Tangible fixed assets -€245,035
down €245,035 (-9.7%), from €2.5m to €2.3m
of which Land and buildings: -€145,502
- Receivables within one year +€115,697
up €115,697 (+31.4%), from €368,781 to €484,479
of which Trade receivables: +€62,307
Equity and liabilities
- Short-term financial debts -€580,000
down €580,000 (-35.0%), from €1.7m to €1.1m
- Trade debts +€244,120
up €244,120 (+497%), from €49,085 to €293,205
- Other debts +€200,000
up €200,000 (+62.9%), from €317,982 to €517,982
- Debts after one year -€162,823
down €162,823 (-18.1%), from €901,651 to €738,828
- Profit (loss) carried forward -€111,160
down €111,160 (-11.1%), from €1.0m to €890,525
Income statement
- Write-downs +€63,986
no longer reported in 2025 (was -€63,986)
- Staff costs +€46,595
up €46,595 (+305%), from €15,289 to €61,883
- Gross operating margin -€21,803
down €21,803 (-5.5%), from €397,543 to €375,741
- Depreciation +€18,601
up €18,601 (+7.7%), from €242,657 to €261,257
- Financial charges -€16,907
down €16,907 (-10.6%), from €158,775 to €141,868
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.
Result 2024
-€14,319
Gross operating margin
-€21,803
Staff costs
-€46,595
Depreciation
-€18,601
Write-downs
-€63,986
Other operating charges
+€10,984
Financial income
+€1,010
Financial charges
+€16,907
Taxes
+€4,867
Result 2025
-€131,535
raises the resultlowers the result
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.
From operations
+€812,603
Investment
-€16,222
Financing
-€825,938
Cash 2024
€289,057
From operations (derived)
+€812,603
Net result for the year
-€131,535
Depreciation
+€261,257
Stocks and contracts
+€359,209
Receivables within one year
-€115,697
Deferred charges and accrued income
+€2,804
Provisions
-€5,094
Trade debts
+€244,120
Tax, wage and social debts
-€6,325
Other debts
+€200,000
Accrued charges and deferred income
+€3,863
Investment (derived)
-€16,222
Investment in fixed assets (net)
-€16,222
Financing
-€825,938
Debts after one year
-€162,823
Current portion of long-term debt
-€83,115
Short-term financial debts
-€580,000
Cash 2025
€259,500
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,698,952 | €4,178,044 | -€520,908 | -11.1% |
| Fixed assets | 21/28 | €2,576,052 | €2,331,017 | -€245,035 | -9.5% |
| Tangible fixed assets | 22/27 | €2,526,052 | €2,281,017 | -€245,035 | -9.7% |
| Land and buildings | 22 | €2,082,225 | €1,936,723 | -€145,502 | -7.0% |
| Plant, machinery and equipment | 23 | €7,685 | €4,058 | -€3,627 | -47.2% |
| Furniture and vehicles | 24 | €436,142 | €340,236 | -€95,906 | -22.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €2,122,900 | €1,847,027 | -€275,873 | -13.0% |
| Stocks and contracts in progress | 3 | €1,456,985 | €1,097,776 | -€359,209 | -24.7% |
| Stocks | 30/36 | €1,456,985 | €1,097,776 | -€359,209 | -24.7% |
| Amounts receivable within one year | 40/41 | €368,781 | €484,479 | +€115,697 | +31.4% |
| Trade receivables | 40 | €350,183 | €412,490 | +€62,307 | +17.8% |
| Other amounts receivable | 41 | €18,598 | €71,988 | +€53,390 | +287% |
| Cash at bank and in hand | 54/58 | €289,057 | €259,500 | -€29,557 | -10.2% |
| Deferred charges and accrued income | 490/1 | €8,076 | €5,272 | -€2,804 | -34.7% |
| Total equity and liabilities | 10/49 | €4,698,952 | €4,178,044 | -€520,908 | -11.1% |
| Equity | 10/15 | €1,438,944 | €1,307,409 | -€131,535 | -9.1% |
| Contributions | 10/11 | €26,200 | €26,200 | = | 0.0% |
| Reserves | 13 | €411,059 | €390,684 | -€20,376 | -5.0% |
| Tax-exempt reserves | 132 | €324,171 | €303,796 | -€20,376 | -6.3% |
| Distributable reserves | 133 | €86,888 | €86,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,001,685 | €890,525 | -€111,160 | -11.1% |
| Provisions and deferred taxes | 16 | €81,043 | €75,949 | -€5,094 | -6.3% |
| Deferred taxes | 168 | €81,043 | €75,949 | -€5,094 | -6.3% |
| Amounts payable | 17/49 | €3,178,965 | €2,794,686 | -€384,279 | -12.1% |
| Amounts payable after more than one year | 17 | €901,651 | €738,828 | -€162,823 | -18.1% |
| Financial debts | 170/4 | €901,651 | €738,828 | -€162,823 | -18.1% |
| Amounts payable within one year | 42/48 | €2,277,314 | €2,051,995 | -€225,319 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €245,938 | €162,823 | -€83,115 | -33.8% |
| Financial debts | 43 | €1,655,000 | €1,075,000 | -€580,000 | -35.0% |
| Credit institutions | 430/8 | €1,655,000 | €1,075,000 | -€580,000 | -35.0% |
| Trade debts | 44 | €49,085 | €293,205 | +€244,120 | +497% |
| Suppliers | 440/4 | €49,085 | €293,205 | +€244,120 | +497% |
| Taxes, remuneration and social security | 45 | €9,309 | €2,984 | -€6,325 | -67.9% |
| Taxes | 450/3 | €2,461 | €308 | -€2,152 | -87.5% |
| Remuneration and social security | 454/9 | €6,848 | €2,676 | -€4,173 | -60.9% |
| Other amounts payable | 47/48 | €317,982 | €517,982 | +€200,000 | +62.9% |
| Accrued charges and deferred income | 492/3 | - | €3,863 | +€3,863 | |
| Remuneration, social security and pensions | 62 | €15,289 | €61,883 | +€46,595 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242,657 | €261,257 | +€18,601 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€63,986 | - | +€63,986 | |
| Other operating charges | 640/8 | €59,733 | €48,748 | -€10,984 | -18.4% |
| Gross operating margin | 9900 | €397,543 | €375,741 | -€21,803 | -5.5% |
| Operating profit (loss) | 9901 | €143,851 | €3,851 | -€140,000 | -97.3% |
| Financial income | 75/76B | €377 | €1,387 | +€1,010 | +268% |
| Recurring financial income | 75 | €377 | €1,387 | +€1,010 | +268% |
| Financial charges | 65/66B | €158,775 | €141,868 | -€16,907 | -10.6% |
| Recurring financial charges | 65 | €158,775 | €141,868 | -€16,907 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,546 | -€136,629 | -€122,083 | -839% |
| Transfer from deferred taxes | 780 | €5,094 | €5,094 | = | 0.0% |
| Income taxes | 67/77 | €4,867 | - | -€4,867 | |
| Profit (loss) for the period | 9904 | -€14,319 | -€131,535 | -€117,216 | -819% |
| Transfer from tax-exempt reserves | 789 | €20,376 | €20,376 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,056 | -€111,160 | -€117,216 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.