NEOPHYTE: what changed
Two financial 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.
NEOPHYTE
Largest movements
- Cash +€49,888
up €49,888 (+734%), from €6,801 to €56,689
mainly Net result for the year (+€55,101) and Tax, wage and social debts (+€9,297)
- Deferred charges and accrued income +€15,997
up €15,997 (+92.4%), from €17,322 to €33,320
- Profit (loss) carried forward +€55,101
up €55,101 (+425%), from €12,967 to €68,068
- Tax, wage and social debts +€9,297
up €9,297 (+110%), from €8,427 to €17,723
of which Taxes: +€9,297
- Trade debts +€1,392
new in 2025: €1,392
- Gross operating margin +€53,714
up €53,714 (+326%), from €16,457 to €70,171
- Taxes +€11,297
up €11,297 (+330%), from €3,427 to €14,723
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.
Derived cash bridge
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 | €24,123 | €90,009 | +€65,886 | +273% |
| Current assets | 29/58 | €24,123 | €90,009 | +€65,886 | +273% |
| Cash at bank and in hand | 54/58 | €6,801 | €56,689 | +€49,888 | +734% |
| Deferred charges and accrued income | 490/1 | €17,322 | €33,320 | +€15,997 | +92.4% |
| Total equity and liabilities | 10/49 | €24,123 | €90,009 | +€65,886 | +273% |
| Equity | 10/15 | €15,467 | €70,568 | +€55,101 | +356% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,967 | €68,068 | +€55,101 | +425% |
| Amounts payable | 17/49 | €8,656 | €19,441 | +€10,784 | +125% |
| Amounts payable within one year | 42/48 | €8,656 | €19,441 | +€10,784 | +125% |
| Trade debts | 44 | - | €1,392 | +€1,392 | |
| Suppliers | 440/4 | - | €1,392 | +€1,392 | |
| Taxes, remuneration and social security | 45 | €8,427 | €17,723 | +€9,297 | +110% |
| Taxes | 450/3 | €5,427 | €14,723 | +€9,297 | +171% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €229 | €325 | +€96 | +41.7% |
| Other operating charges | 640/8 | €50 | €220 | +€170 | +340% |
| Gross operating margin | 9900 | €16,457 | €70,171 | +€53,714 | +326% |
| Operating profit (loss) | 9901 | €16,407 | €69,951 | +€53,544 | +326% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14 | €126 | +€113 | +833% |
| Recurring financial charges | 65 | €14 | €126 | +€113 | +833% |
| Profit (loss) for the period before taxes | 9903 | €16,394 | €69,825 | +€53,431 | +326% |
| Income taxes | 67/77 | €3,427 | €14,723 | +€11,297 | +330% |
| Profit (loss) for the period | 9904 | €12,967 | €55,101 | +€42,135 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €12,967 | €55,101 | +€42,135 | +325% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.