NEO-PLANNER: 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.
NEO-PLANNER
Largest movements
- Cash +€53,115
up €53,115 (+593%), from €8,956 to €62,071
mainly Net result for the year (+€38,793) and Tax, wage and social debts (+€16,013)
- Intangible fixed assets +€23,690
new in 2025: €23,690
- Tangible fixed assets +€4,207
up €4,207 (+198%), from €2,124 to €6,331
of which Furniture and vehicles: +€4,333
- Reserves +€45,000
new in 2025: €45,000
- Tax, wage and social debts +€16,013
up €16,013 (+160%), from €9,990 to €26,003
of which Remuneration and social security: +€8,760
- Other debts +€15,631
new in 2025: €15,631
- Debts after one year +€7,539
new in 2025: €7,539
- Profit (loss) carried forward -€6,207
down €6,207 (-98.8%), from €6,279 to €72
- Gross operating margin +€81,224
up €81,224 (+591%), from €13,748 to €94,972
- Staff costs +€32,088
up €32,088 (+281%), from €11,415 to €43,503
- Depreciation +€5,665
up €5,665 (+246%), from €2,306 to €7,970
- Taxes +€3,041
new in 2025: €3,041
- Financial charges +€1,367
up €1,367 (+953%), from €143 to €1,510
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 | €32,667 | €113,320 | +€80,653 | +247% |
| Formation expenses | 20 | €465 | €186 | -€279 | -60.0% |
| Fixed assets | 21/28 | €2,263 | €30,160 | +€27,897 | +1,232% |
| Intangible fixed assets | 21 | - | €23,690 | +€23,690 | |
| Tangible fixed assets | 22/27 | €2,124 | €6,331 | +€4,207 | +198% |
| Furniture and vehicles | 24 | €1,862 | €6,195 | +€4,333 | +233% |
| Other tangible fixed assets | 26 | €262 | €136 | -€126 | -48.0% |
| Financial fixed assets | 28 | €139 | €139 | = | 0.0% |
| Current assets | 29/58 | €29,938 | €82,974 | +€53,036 | +177% |
| Amounts receivable within one year | 40/41 | €20,982 | €20,902 | -€80 | -0.4% |
| Trade receivables | 40 | €18,886 | €20,902 | +€2,017 | +10.7% |
| Other amounts receivable | 41 | €2,097 | €0 | -€2,097 | -100% |
| Cash at bank and in hand | 54/58 | €8,956 | €62,071 | +€53,115 | +593% |
| Total equity and liabilities | 10/49 | €32,667 | €113,320 | +€80,653 | +247% |
| Equity | 10/15 | €16,279 | €55,072 | +€38,793 | +238% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €45,000 | +€45,000 | |
| Distributable reserves | 133 | - | €45,000 | +€45,000 | |
| Profit (loss) carried forward | 14 | €6,279 | €72 | -€6,207 | -98.8% |
| Amounts payable | 17/49 | €16,387 | €58,248 | +€41,860 | +255% |
| Amounts payable after more than one year | 17 | - | €7,539 | +€7,539 | |
| Financial debts | 170/4 | - | €7,539 | +€7,539 | |
| Amounts payable within one year | 42/48 | €16,387 | €50,709 | +€34,322 | +209% |
| Current portion of amounts payable after more than one year | 42 | - | €4,823 | +€4,823 | |
| Trade debts | 44 | €6,397 | €4,252 | -€2,145 | -33.5% |
| Suppliers | 440/4 | €6,397 | €4,252 | -€2,145 | -33.5% |
| Taxes, remuneration and social security | 45 | €9,990 | €26,003 | +€16,013 | +160% |
| Taxes | 450/3 | €9,990 | €17,243 | +€7,253 | +72.6% |
| Remuneration and social security | 454/9 | - | €8,760 | +€8,760 | |
| Other amounts payable | 47/48 | - | €15,631 | +€15,631 | |
| Remuneration, social security and pensions | 62 | €11,415 | €43,503 | +€32,088 | +281% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,306 | €7,970 | +€5,665 | +246% |
| Other operating charges | 640/8 | €384 | €155 | -€229 | -59.6% |
| Gross operating margin | 9900 | €13,748 | €94,972 | +€81,224 | +591% |
| Operating profit (loss) | 9901 | -€357 | €43,344 | +€43,700 | |
| Financial income | 75/76B | €334 | €0 | -€334 | -100% |
| Recurring financial income | 75 | €334 | €0 | -€334 | -100% |
| Financial charges | 65/66B | €143 | €1,510 | +€1,367 | +953% |
| Recurring financial charges | 65 | €143 | €1,510 | +€1,367 | +953% |
| Profit (loss) for the period before taxes | 9903 | -€166 | €41,833 | +€42,000 | |
| Income taxes | 67/77 | - | €3,041 | +€3,041 | |
| Profit (loss) for the period | 9904 | -€166 | €38,793 | +€38,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€166 | €38,793 | +€38,959 |
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 16 October 2026 via checked.be.