NEOPICA: what changed
What changed
NEOPICA
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
-€398,830
2025 · -€54,451-€344,379
Equity
€376,744
2025 · €775,575-€398,830
Cash
€315,270
2025 · €69,607+€245,663
Balance sheet total
€559,526
2025 · €961,271-€401,744
Largest movements
Assets
- Receivables within one year -€455,355
down €455,355 (-91.6%), from €496,962 to €41,607
of which Trade receivables: -€450,000
- Cash +€245,663
up €245,663 (+353%), from €69,607 to €315,270
mainly Receivables within one year (+€455,355) and Current investments (+€150,000)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Tangible fixed assets -€44,538
down €44,538 (-19.3%), from €230,239 to €185,701
of which Other tangible fixed assets: -€32,159
Equity and liabilities
- Reserves -€398,830
down €398,830 (-52.8%), from €755,575 to €356,744
Income statement
- Gross operating margin -€343,263
down €343,263 (-33.2%), from €1.0m to €689,279
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€54,451
Gross operating margin
-€343,263
Staff costs
-€9,062
Depreciation
+€9,160
Other operating charges
-€231
Financial income
-€2,486
Financial charges
+€1,504
Result 2026
-€398,830
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€95,663
Investment
+€150,000
Financing
€0
Cash 2025
€69,607
From operations (derived)
+€95,663
Net result for the year
-€398,830
Depreciation
+€44,538
Receivables within one year
+€455,355
Deferred charges and accrued income
-€2,486
Trade debts
-€8,972
Tax, wage and social debts
+€6,194
Accrued charges and deferred income
-€136
Investment (derived)
+€150,000
Current investments
+€150,000
Cash 2026
€315,270
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €961,271 | €559,526 | -€401,744 | -41.8% |
| Fixed assets | 21/28 | €230,239 | €185,701 | -€44,538 | -19.3% |
| Tangible fixed assets | 22/27 | €230,239 | €185,701 | -€44,538 | -19.3% |
| Plant, machinery and equipment | 23 | €2,353 | €1,520 | -€833 | -35.4% |
| Furniture and vehicles | 24 | €20,249 | €8,704 | -€11,546 | -57.0% |
| Other tangible fixed assets | 26 | €207,636 | €175,477 | -€32,159 | -15.5% |
| Current assets | 29/58 | €731,032 | €373,825 | -€357,207 | -48.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €496,962 | €41,607 | -€455,355 | -91.6% |
| Trade receivables | 40 | €450,210 | €210 | -€450,000 | -100.0% |
| Other amounts receivable | 41 | €46,752 | €41,397 | -€5,355 | -11.5% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €69,607 | €315,270 | +€245,663 | +353% |
| Deferred charges and accrued income | 490/1 | €14,463 | €16,948 | +€2,486 | +17.2% |
| Total equity and liabilities | 10/49 | €961,271 | €559,526 | -€401,744 | -41.8% |
| Equity | 10/15 | €775,575 | €376,744 | -€398,830 | -51.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €755,575 | €356,744 | -€398,830 | -52.8% |
| Distributable reserves | 133 | €755,575 | €356,744 | -€398,830 | -52.8% |
| Amounts payable | 17/49 | €185,696 | €182,782 | -€2,914 | -1.6% |
| Amounts payable within one year | 42/48 | €185,561 | €182,782 | -€2,778 | -1.5% |
| Trade debts | 44 | €24,439 | €15,467 | -€8,972 | -36.7% |
| Suppliers | 440/4 | €24,439 | €15,467 | -€8,972 | -36.7% |
| Taxes, remuneration and social security | 45 | €161,122 | €167,316 | +€6,194 | +3.8% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €161,122 | €167,316 | +€6,194 | +3.8% |
| Accrued charges and deferred income | 492/3 | €136 | €0 | -€136 | -100% |
| Remuneration, social security and pensions | 62 | €1,034,708 | €1,043,770 | +€9,062 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,698 | €44,538 | -€9,160 | -17.1% |
| Other operating charges | 640/8 | €1,168 | €1,399 | +€231 | +19.8% |
| Gross operating margin | 9900 | €1,032,542 | €689,279 | -€343,263 | -33.2% |
| Operating profit (loss) | 9901 | -€57,031 | -€400,427 | -€343,397 | -602% |
| Financial income | 75/76B | €5,253 | €2,767 | -€2,486 | -47.3% |
| Recurring financial income | 75 | €5,253 | €2,767 | -€2,486 | -47.3% |
| Financial charges | 65/66B | €2,674 | €1,170 | -€1,504 | -56.2% |
| Recurring financial charges | 65 | €2,674 | €1,170 | -€1,504 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€54,451 | -€398,830 | -€344,379 | -632% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€54,451 | -€398,830 | -€344,379 | -632% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,451 | -€398,830 | -€344,379 | -632% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.