NEODIM: 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.
NEODIM
Largest movements
- Stocks and contracts +€140,000
new in 2024: €140,000
- Current investments +€118,484
up €118,484 (+59.2%), from €200,151 to €318,635
- Cash -€99,619
down €99,619 (-97.1%), from €102,636 to €3,017
mainly Investment in fixed assets (net) (-€152,965) and Stocks and contracts (-€140,000)
- Tangible fixed assets +€97,353
up €97,353 (+172.6%), from €56,417 to €153,770
of which Land and buildings: +€115,000
- Receivables within one year +€15,249
up €15,249 (+14.7%), from €103,402 to €118,651
of which Other amounts receivable: +€30,002
- Other debts +€103,207
up €103,207 (+2307.9%), from €4,472 to €107,679
- Debts after one year +€102,793
new in 2024: €102,793
- Reserves +€80,000
up €80,000 (+23.5%), from €340,000 to €420,000
- Tax, wage and social debts -€15,185
down €15,185 (-15.7%), from €96,885 to €81,700
- Gross operating margin +€112,527
up €112,527 (+62.6%), from €179,724 to €292,251
- Depreciation +€30,761
up €30,761 (+123.8%), from €24,851 to €55,612
- Taxes +€22,308
up €22,308 (+63.9%), from €34,887 to €57,195
- Financial income +€5,190
up €5,190 (+407.9%), from €1,272 to €6,462
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €462,606 | €738,432 | +€275,826 | +59.6% |
| Fixed assets | 21/28 | €56,417 | €153,770 | +€97,353 | +172.6% |
| Tangible fixed assets | 22/27 | €56,417 | €153,770 | +€97,353 | +172.6% |
| Land and buildings | 22 | - | €115,000 | +€115,000 | |
| Plant, machinery and equipment | 23 | €2,465 | €3,293 | +€828 | +33.6% |
| Furniture and vehicles | 24 | €53,952 | €35,477 | -€18,475 | -34.2% |
| Current assets | 29/58 | €406,189 | €584,662 | +€178,473 | +43.9% |
| Stocks and contracts in progress | 3 | - | €140,000 | +€140,000 | |
| Stocks | 30/36 | - | €140,000 | +€140,000 | |
| Amounts receivable within one year | 40/41 | €103,402 | €118,651 | +€15,249 | +14.7% |
| Trade receivables | 40 | €63,338 | €48,585 | -€14,753 | -23.3% |
| Other amounts receivable | 41 | €40,063 | €70,066 | +€30,002 | +74.9% |
| Current investments | 50/53 | €200,151 | €318,635 | +€118,484 | +59.2% |
| Cash at bank and in hand | 54/58 | €102,636 | €3,017 | -€99,619 | -97.1% |
| Deferred charges and accrued income | 490/1 | - | €4,359 | +€4,359 | |
| Total equity and liabilities | 10/49 | €462,606 | €738,432 | +€275,826 | +59.6% |
| Equity | 10/15 | €343,110 | €423,097 | +€79,987 | +23.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €340,000 | €420,000 | +€80,000 | +23.5% |
| Distributable reserves | 133 | €340,000 | €420,000 | +€80,000 | +23.5% |
| Profit (loss) carried forward | 14 | €1,110 | €1,097 | -€13 | -1.1% |
| Amounts payable | 17/49 | €119,496 | €315,335 | +€195,838 | +163.9% |
| Amounts payable after more than one year | 17 | - | €102,793 | +€102,793 | |
| Financial debts | 170/4 | - | €102,793 | +€102,793 | |
| Amounts payable within one year | 42/48 | €119,496 | €212,542 | +€93,045 | +77.9% |
| Current portion of amounts payable after more than one year | 42 | €8,116 | €10,953 | +€2,837 | +35.0% |
| Financial debts | 43 | €1,632 | €3,166 | +€1,534 | +94.0% |
| Credit institutions | 430/8 | €1,632 | €3,166 | +€1,534 | +94.0% |
| Trade debts | 44 | €8,391 | €9,043 | +€653 | +7.8% |
| Suppliers | 440/4 | €8,391 | €9,043 | +€653 | +7.8% |
| Taxes, remuneration and social security | 45 | €96,885 | €81,700 | -€15,185 | -15.7% |
| Taxes | 450/3 | €96,885 | €81,700 | -€15,185 | -15.7% |
| Other amounts payable | 47/48 | €4,472 | €107,679 | +€103,207 | +2307.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,851 | €55,612 | +€30,761 | +123.8% |
| Other operating charges | 640/8 | €1,421 | €1,659 | +€238 | +16.8% |
| Gross operating margin | 9900 | €179,724 | €292,251 | +€112,527 | +62.6% |
| Operating profit (loss) | 9901 | €153,452 | €234,980 | +€81,528 | +53.1% |
| Financial income | 75/76B | €1,272 | €6,462 | +€5,190 | +407.9% |
| Recurring financial income | 75 | €1,272 | €6,462 | +€5,190 | +407.9% |
| Financial charges | 65/66B | €341 | €1,759 | +€1,418 | +415.6% |
| Recurring financial charges | 65 | €341 | €1,759 | +€1,418 | +415.6% |
| Profit (loss) for the period before taxes | 9903 | €154,383 | €239,682 | +€85,300 | +55.3% |
| Income taxes | 67/77 | €34,887 | €57,195 | +€22,308 | +63.9% |
| Profit (loss) for the period | 9904 | €119,496 | €182,487 | +€62,992 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,496 | €182,487 | +€62,992 | +52.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.