NEOPED: 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.
NEOPED
Largest movements
- Current investments +€83,487
up €83,487 (+27.9%), from €299,206 to €382,693
- Receivables within one year +€42,032
up €42,032 (+20.7%), from €203,193 to €245,225
- Cash -€32,601
down €32,601 (-20.7%), from €157,119 to €124,518
mainly Current investments (-€83,487) and Receivables within one year (-€42,032)
- Tangible fixed assets -€15,691
down €15,691 (-61.3%), from €25,611 to €9,920
of which Furniture and vehicles: -€16,890
- Profit (loss) carried forward +€83,344
up €83,344 (+13.2%), from €630,038 to €713,381
- Current portion of long-term debt -€9,656
no longer reported in 2025 (was €9,656)
- Trade debts +€8,484
up €8,484 (+2736.9%), from €310 to €8,794
- Taxes -€7,108
down €7,108 (-25.6%), from €27,713 to €20,605
- Financial income +€2,973
up €2,973 (+128.3%), from €2,318 to €5,291
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 | €685,658 | €767,830 | +€82,172 | +12.0% |
| Fixed assets | 21/28 | €25,879 | €10,188 | -€15,691 | -60.6% |
| Tangible fixed assets | 22/27 | €25,611 | €9,920 | -€15,691 | -61.3% |
| Plant, machinery and equipment | 23 | - | €1,199 | +€1,199 | |
| Furniture and vehicles | 24 | €25,611 | €8,721 | -€16,890 | -65.9% |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €659,779 | €757,642 | +€97,863 | +14.8% |
| Amounts receivable within one year | 40/41 | €203,193 | €245,225 | +€42,032 | +20.7% |
| Other amounts receivable | 41 | €203,193 | €245,225 | +€42,032 | +20.7% |
| Current investments | 50/53 | €299,206 | €382,693 | +€83,487 | +27.9% |
| Cash at bank and in hand | 54/58 | €157,119 | €124,518 | -€32,601 | -20.7% |
| Deferred charges and accrued income | 490/1 | €260 | €5,206 | +€4,946 | +1898.6% |
| Total equity and liabilities | 10/49 | €685,658 | €767,830 | +€82,172 | +12.0% |
| Equity | 10/15 | €663,193 | €746,536 | +€83,344 | +12.6% |
| Contributions | 10/11 | €14,405 | €14,405 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €630,038 | €713,381 | +€83,344 | +13.2% |
| Provisions and deferred taxes | 16 | €12,500 | €12,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,500 | €12,500 | = | 0.0% |
| Environmental obligations | 163 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable | 17/49 | €9,965 | €8,794 | -€1,172 | -11.8% |
| Amounts payable within one year | 42/48 | €9,965 | €8,794 | -€1,172 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €9,656 | - | -€9,656 | |
| Trade debts | 44 | €310 | €8,794 | +€8,484 | +2736.9% |
| Suppliers | 440/4 | €310 | €8,794 | +€8,484 | +2736.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,151 | €17,065 | -€86 | -0.5% |
| Other operating charges | 640/8 | €4,685 | €4,829 | +€143 | +3.1% |
| Gross operating margin | 9900 | €121,778 | €120,763 | -€1,014 | -0.8% |
| Operating profit (loss) | 9901 | €99,941 | €98,870 | -€1,071 | -1.1% |
| Financial income | 75/76B | €2,318 | €5,291 | +€2,973 | +128.3% |
| Recurring financial income | 75 | €2,318 | €5,291 | +€2,973 | +128.3% |
| Financial charges | 65/66B | €647 | €212 | -€435 | -67.3% |
| Recurring financial charges | 65 | €647 | €212 | -€435 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €101,611 | €103,949 | +€2,338 | +2.3% |
| Income taxes | 67/77 | €27,713 | €20,605 | -€7,108 | -25.6% |
| Profit (loss) for the period | 9904 | €73,898 | €83,344 | +€9,446 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,898 | €83,344 | +€9,446 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.