NEOBI: what changed
Two fiscal 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.
NEOBI
Largest movements
- Receivables within one year +€79,137
up €79,137 (+212.3%), from €37,274 to €116,410
of which Trade receivables: +€78,756
- Tangible fixed assets -€13,808
down €13,808 (-3.7%), from €369,433 to €355,625
of which Land and buildings: -€13,365
- Cash +€7,197
up €7,197 (+43.1%), from €16,701 to €23,899
mainly Net result for the year (+€86,511) and Tax, wage and social debts (+€27,120)
- Profit (loss) carried forward +€86,511
up €86,511 (+113.5%), from €76,190 to €162,701
- Debts after one year -€43,531
down €43,531 (-32.8%), from €132,724 to €89,194
- Tax, wage and social debts +€27,120
up €27,120 (+283.4%), from €9,568 to €36,689
of which Taxes: +€23,596
- Gross operating margin +€78,373
up €78,373 (+133.1%), from €58,882 to €137,255
- Taxes +€18,205
up €18,205 (+238.1%), from €7,645 to €25,850
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 | €423,408 | €495,934 | +€72,526 | +17.1% |
| Fixed assets | 21/28 | €369,433 | €355,625 | -€13,808 | -3.7% |
| Tangible fixed assets | 22/27 | €369,433 | €355,625 | -€13,808 | -3.7% |
| Land and buildings | 22 | €368,758 | €355,393 | -€13,365 | -3.6% |
| Furniture and vehicles | 24 | €675 | €232 | -€443 | -65.6% |
| Current assets | 29/58 | €53,975 | €140,309 | +€86,334 | +160.0% |
| Amounts receivable within one year | 40/41 | €37,274 | €116,410 | +€79,137 | +212.3% |
| Trade receivables | 40 | €36,905 | €115,661 | +€78,756 | +213.4% |
| Other amounts receivable | 41 | €369 | €750 | +€381 | +103.4% |
| Cash at bank and in hand | 54/58 | €16,701 | €23,899 | +€7,197 | +43.1% |
| Total equity and liabilities | 10/49 | €423,408 | €495,934 | +€72,526 | +17.1% |
| Equity | 10/15 | €86,190 | €172,701 | +€86,511 | +100.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,190 | €162,701 | +€86,511 | +113.5% |
| Amounts payable | 17/49 | €337,218 | €323,233 | -€13,985 | -4.1% |
| Amounts payable after more than one year | 17 | €132,724 | €89,194 | -€43,531 | -32.8% |
| Financial debts | 170/4 | €132,724 | €89,194 | -€43,531 | -32.8% |
| Amounts payable within one year | 42/48 | €204,494 | €234,040 | +€29,546 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €42,835 | €43,531 | +€696 | +1.6% |
| Trade debts | 44 | €97 | €1,630 | +€1,533 | +1582.8% |
| Suppliers | 440/4 | €97 | €1,630 | +€1,533 | +1582.8% |
| Taxes, remuneration and social security | 45 | €9,568 | €36,689 | +€27,120 | +283.4% |
| Taxes | 450/3 | €9,568 | €33,164 | +€23,596 | +246.6% |
| Remuneration and social security | 454/9 | - | €3,524 | +€3,524 | |
| Other amounts payable | 47/48 | €151,994 | €152,191 | +€197 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,863 | €19,127 | +€264 | +1.4% |
| Other operating charges | 640/8 | €3,309 | €3,043 | -€266 | -8.0% |
| Gross operating margin | 9900 | €58,882 | €137,255 | +€78,373 | +133.1% |
| Operating profit (loss) | 9901 | €36,710 | €115,085 | +€78,375 | +213.5% |
| Financial charges | 65/66B | €3,289 | €2,725 | -€565 | -17.2% |
| Recurring financial charges | 65 | €3,289 | €2,725 | -€565 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €33,421 | €112,360 | +€78,939 | +236.2% |
| Income taxes | 67/77 | €7,645 | €25,850 | +€18,205 | +238.1% |
| Profit (loss) for the period | 9904 | €25,776 | €86,511 | +€60,735 | +235.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,776 | €86,511 | +€60,735 | +235.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.