Neko-San: 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.
Neko-San
Largest movements
- Cash +€57,984
up €57,984 (+22.4%), from €258,502 to €316,486
mainly Trade debts (+€144,515) and Net result for the year (+€43,204)
- Receivables within one year +€49,719
up €49,719 (+13.4%), from €372,187 to €421,906
of which Trade receivables: +€48,668
- Trade debts +€144,515
up €144,515 (+641%), from €22,542 to €167,058
- Reserves -€134,528
down €134,528 (-32.0%), from €420,659 to €286,131
- Profit (loss) carried forward +€118,672
up €118,672 (+287%), from €41,325 to €159,997
- Tax, wage and social debts -€21,694
down €21,694 (-13.4%), from €162,241 to €140,547
of which Remuneration and social security: -€25,084
- Other debts -€14,200
down €14,200 (-75.4%), from €18,840 to €4,640
- Gross operating margin +€140,353
up €140,353 (+14.2%), from €988,638 to €1.1m
- Staff costs +€31,097
up €31,097 (+3.4%), from €916,433 to €947,530
- Other operating charges +€28,601
up €28,601 (+347%), from €8,231 to €36,832
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 | €676,165 | €782,702 | +€106,536 | +15.8% |
| Fixed assets | 21/28 | €43,873 | €38,808 | -€5,065 | -11.5% |
| Tangible fixed assets | 22/27 | €43,873 | €38,808 | -€5,065 | -11.5% |
| Plant, machinery and equipment | 23 | €29,167 | €21,157 | -€8,011 | -27.5% |
| Furniture and vehicles | 24 | €11,150 | €14,491 | +€3,341 | +30.0% |
| Other tangible fixed assets | 26 | €3,555 | €3,160 | -€395 | -11.1% |
| Current assets | 29/58 | €632,293 | €743,894 | +€111,601 | +17.7% |
| Amounts receivable within one year | 40/41 | €372,187 | €421,906 | +€49,719 | +13.4% |
| Trade receivables | 40 | €326,952 | €375,620 | +€48,668 | +14.9% |
| Other amounts receivable | 41 | €45,235 | €46,286 | +€1,050 | +2.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €258,502 | €316,486 | +€57,984 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,603 | €5,501 | +€3,898 | +243% |
| Total equity and liabilities | 10/49 | €676,165 | €782,702 | +€106,536 | +15.8% |
| Equity | 10/15 | €468,183 | €464,728 | -€3,455 | -0.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €420,659 | €286,131 | -€134,528 | -32.0% |
| Distributable reserves | 133 | €420,659 | €286,131 | -€134,528 | -32.0% |
| Profit (loss) carried forward | 14 | €41,325 | €159,997 | +€118,672 | +287% |
| Amounts payable | 17/49 | €207,982 | €317,974 | +€109,992 | +52.9% |
| Amounts payable within one year | 42/48 | €207,982 | €316,603 | +€108,621 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €4,359 | €4,359 | = | 0.0% |
| Trade debts | 44 | €22,542 | €167,058 | +€144,515 | +641% |
| Suppliers | 440/4 | €22,542 | €167,058 | +€144,515 | +641% |
| Taxes, remuneration and social security | 45 | €162,241 | €140,547 | -€21,694 | -13.4% |
| Taxes | 450/3 | €57,491 | €60,880 | +€3,390 | +5.9% |
| Remuneration and social security | 454/9 | €104,750 | €79,666 | -€25,084 | -23.9% |
| Other amounts payable | 47/48 | €18,840 | €4,640 | -€14,200 | -75.4% |
| Accrued charges and deferred income | 492/3 | - | €1,371 | +€1,371 | |
| Non-recurring operating income | 76A | - | €1,256 | +€1,256 | |
| Remuneration, social security and pensions | 62 | €916,433 | €947,530 | +€31,097 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,845 | €13,851 | -€3,994 | -22.4% |
| Other operating charges | 640/8 | €8,231 | €36,832 | +€28,601 | +347% |
| Non-recurring operating charges | 66A | - | €22,858 | +€22,858 | |
| Gross operating margin | 9900 | €988,638 | €1,128,991 | +€140,353 | +14.2% |
| Operating profit (loss) | 9901 | €46,129 | €107,920 | +€61,790 | +134% |
| Financial income | 75/76B | €124 | €2,105 | +€1,980 | +1,593% |
| Recurring financial income | 75 | €124 | €2,105 | +€1,980 | +1,593% |
| Financial charges | 65/66B | €7,873 | €11,376 | +€3,503 | +44.5% |
| Recurring financial charges | 65 | €7,873 | €11,376 | +€3,503 | +44.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €38,381 | €98,649 | +€60,268 | +157% |
| Income taxes | 67/77 | €51,757 | €55,445 | +€3,688 | +7.1% |
| Profit (loss) for the period | 9904 | -€13,376 | €43,204 | +€56,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,376 | €43,204 | +€56,580 |
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 28 October 2026 via checked.be.