NEON - POSE: 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.
NEON - POSE
Largest movements
- Receivables within one year +€12,570
up €12,570 (+45.8%), from €27,433 to €40,003
of which Trade receivables: +€12,380
- Deferred charges and accrued income -€1,295
down €1,295 (-81.2%), from €1,595 to €300
- Advances received +€9,250
up €9,250 (+201.1%), from €4,600 to €13,850
- Tax, wage and social debts -€5,055
down €5,055 (-83.1%), from €6,082 to €1,027
- Short-term financial debts +€3,903
up €3,903 (+71.4%), from €5,465 to €9,369
- Other debts +€3,491
up €3,491 (+26.3%), from €13,277 to €16,768
- Current portion of long-term debt -€1,489
no longer reported in 2022 (was €1,489)
- Gross operating margin -€14,695
down €14,695 (-80.8%), from €18,188 to €3,493
- Other operating charges +€484
up €484 (+325.3%), from €149 to €633
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,561 | €40,836 | +€11,275 | +38.1% |
| Fixed assets | 21/28 | €533 | €533 | = | 0.0% |
| Financial fixed assets | 28 | €533 | €533 | = | 0.0% |
| Current assets | 29/58 | €29,028 | €40,303 | +€11,275 | +38.8% |
| Amounts receivable within one year | 40/41 | €27,433 | €40,003 | +€12,570 | +45.8% |
| Trade receivables | 40 | €26,503 | €38,883 | +€12,380 | +46.7% |
| Other amounts receivable | 41 | €930 | €1,120 | +€190 | +20.5% |
| Deferred charges and accrued income | 490/1 | €1,595 | €300 | -€1,295 | -81.2% |
| Total equity and liabilities | 10/49 | €29,561 | €40,836 | +€11,275 | +38.1% |
| Equity | 10/15 | -€3,835 | -€2,601 | +€1,234 | +32.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,392 | €12,392 | = | 0.0% |
| Reserves | 13 | €6,569 | €6,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €5,949 | €5,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,604 | -€15,370 | +€1,234 | +7.4% |
| Amounts payable | 17/49 | €33,396 | €43,437 | +€10,041 | +30.1% |
| Amounts payable within one year | 42/48 | €33,396 | €43,437 | +€10,041 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €1,489 | - | -€1,489 | |
| Financial debts | 43 | €5,465 | €9,369 | +€3,903 | +71.4% |
| Credit institutions | 430/8 | €5,465 | €9,369 | +€3,903 | +71.4% |
| Trade debts | 44 | €2,482 | €2,423 | -€59 | -2.4% |
| Suppliers | 440/4 | €2,482 | €2,423 | -€59 | -2.4% |
| Advances received on contracts in progress | 46 | €4,600 | €13,850 | +€9,250 | +201.1% |
| Taxes, remuneration and social security | 45 | €6,082 | €1,027 | -€5,055 | -83.1% |
| Taxes | 450/3 | €6,082 | €1,027 | -€5,055 | -83.1% |
| Other amounts payable | 47/48 | €13,277 | €16,768 | +€3,491 | +26.3% |
| Non-recurring operating income | 76A | €4,081 | €450 | -€3,631 | -89.0% |
| Other operating charges | 640/8 | €149 | €633 | +€484 | +325.3% |
| Gross operating margin | 9900 | €18,188 | €3,493 | -€14,695 | -80.8% |
| Operating profit (loss) | 9901 | €18,039 | €2,861 | -€15,179 | -84.1% |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €1,669 | €1,688 | +€19 | +1.1% |
| Recurring financial charges | 65 | €1,610 | €1,688 | +€78 | +4.9% |
| Non-recurring financial charges | 66B | €59 | - | -€59 | |
| Profit (loss) for the period before taxes | 9903 | €16,370 | €1,234 | -€15,135 | -92.5% |
| Profit (loss) for the period | 9904 | €16,370 | €1,234 | -€15,135 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,370 | €1,234 | -€15,135 | -92.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.