NEODY: 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.
NEODY
Largest movements
- Tangible fixed assets -€147,125
down €147,125 (-43.7%), from €336,903 to €189,778
of which Furniture and vehicles: -€133,853
- Financial fixed assets +€100,440
up €100,440 (+146.6%), from €68,500 to €168,940
- Receivables within one year +€94,510
up €94,510 (+432.2%), from €21,865 to €116,375
of which Trade receivables: +€94,611
- Cash -€20,287
down €20,287 (-61.0%), from €33,245 to €12,958
mainly Receivables within one year (-€94,510) and Other debts (-€66,451)
- Reserves +€118,474
up €118,474 (+38.7%), from €306,481 to €424,955
of which Distributable reserves: +€118,474
- Other debts -€66,451
down €66,451 (-62.0%), from €107,155 to €40,704
- Debts after one year -€27,724
down €27,724 (-51.6%), from €53,751 to €26,027
- Tax, wage and social debts +€10,654
up €10,654 (+245.2%), from €4,345 to €14,999
of which Taxes: +€14,248
- Trade debts -€9,924
down €9,924 (-84.3%), from €11,768 to €1,844
- Taxes +€30,059
up €30,059 (+145.1%), from €20,717 to €50,777
- Depreciation -€13,185
down €13,185 (-23.4%), from €56,255 to €43,069
- Financial income -€4,691
down €4,691 (-7.4%), from €63,261 to €58,570
- Financial charges +€2,256
up €2,256 (+80.8%), from €2,792 to €5,048
- Gross operating margin +€2,068
up €2,068 (+1.3%), from €158,363 to €160,431
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 | €529,142 | €554,854 | +€25,712 | +4.9% |
| Fixed assets | 21/28 | €405,403 | €358,718 | -€46,685 | -11.5% |
| Tangible fixed assets | 22/27 | €336,903 | €189,778 | -€147,125 | -43.7% |
| Land and buildings | 22 | €93,817 | €81,913 | -€11,904 | -12.7% |
| Plant, machinery and equipment | 23 | €5,390 | €4,023 | -€1,367 | -25.4% |
| Furniture and vehicles | 24 | €237,696 | €103,842 | -€133,853 | -56.3% |
| Financial fixed assets | 28 | €68,500 | €168,940 | +€100,440 | +146.6% |
| Current assets | 29/58 | €123,739 | €196,136 | +€72,396 | +58.5% |
| Amounts receivable after more than one year | 29 | €55,000 | €53,174 | -€1,826 | -3.3% |
| Other amounts receivable | 291 | €55,000 | €53,174 | -€1,826 | -3.3% |
| Amounts receivable within one year | 40/41 | €21,865 | €116,375 | +€94,510 | +432.2% |
| Trade receivables | 40 | €21,764 | €116,375 | +€94,611 | +434.7% |
| Other amounts receivable | 41 | €101 | - | -€101 | |
| Cash at bank and in hand | 54/58 | €33,245 | €12,958 | -€20,287 | -61.0% |
| Deferred charges and accrued income | 490/1 | €13,629 | €13,629 | = | 0.0% |
| Total equity and liabilities | 10/49 | €529,142 | €554,854 | +€25,712 | +4.9% |
| Equity | 10/15 | €325,081 | €443,555 | +€118,474 | +36.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306,481 | €424,955 | +€118,474 | +38.7% |
| Non-distributable reserves | 130/1 | €466 | €466 | = | 0.0% |
| Reserves not available under the articles | 1311 | €466 | €466 | = | 0.0% |
| Distributable reserves | 133 | €306,015 | €424,489 | +€118,474 | +38.7% |
| Amounts payable | 17/49 | €204,061 | €111,298 | -€92,762 | -45.5% |
| Amounts payable after more than one year | 17 | €53,751 | €26,027 | -€27,724 | -51.6% |
| Financial debts | 170/4 | €53,751 | €26,027 | -€27,724 | -51.6% |
| Amounts payable within one year | 42/48 | €150,309 | €85,271 | -€65,039 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €27,042 | €27,724 | +€682 | +2.5% |
| Trade debts | 44 | €11,768 | €1,844 | -€9,924 | -84.3% |
| Suppliers | 440/4 | €11,768 | €1,844 | -€9,924 | -84.3% |
| Taxes, remuneration and social security | 45 | €4,345 | €14,999 | +€10,654 | +245.2% |
| Taxes | 450/3 | €752 | €14,999 | +€14,248 | +1895.5% |
| Remuneration and social security | 454/9 | €3,594 | - | -€3,594 | |
| Other amounts payable | 47/48 | €107,155 | €40,704 | -€66,451 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,255 | €43,069 | -€13,185 | -23.4% |
| Other operating charges | 640/8 | €931 | €1,497 | +€567 | +60.9% |
| Non-recurring operating charges | 66A | €733 | €136 | -€597 | -81.4% |
| Gross operating margin | 9900 | €158,363 | €160,431 | +€2,068 | +1.3% |
| Operating profit (loss) | 9901 | €100,445 | €115,729 | +€15,283 | +15.2% |
| Financial income | 75/76B | €63,261 | €58,570 | -€4,691 | -7.4% |
| Recurring financial income | 75 | €63,261 | €58,570 | -€4,691 | -7.4% |
| Financial charges | 65/66B | €2,792 | €5,048 | +€2,256 | +80.8% |
| Recurring financial charges | 65 | €2,792 | €5,048 | +€2,256 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | €160,914 | €169,251 | +€8,337 | +5.2% |
| Income taxes | 67/77 | €20,717 | €50,777 | +€30,059 | +145.1% |
| Profit (loss) for the period | 9904 | €140,197 | €118,474 | -€21,723 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €140,197 | €118,474 | -€21,723 | -15.5% |
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 7 October 2026 via checked.be.