NEOPOINTS: 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.
NEOPOINTS
Largest movements
- Financial fixed assets +€559,263
up €559,263 (+26.6%), from €2.1m to €2.7m
- Receivables within one year +€94,488
up €94,488 (+48.1%), from €196,403 to €290,891
of which Other amounts receivable: +€90,696
- Debts after one year +€904,162
up €904,162 (+99.7%), from €906,796 to €1.8m
of which Financial debts: +€500,649
- Short-term financial debts -€499,995
down €499,995 (-98.0%), from €510,160 to €10,165
- Current portion of long-term debt +€105,793
up €105,793 (+106%), from €99,570 to €205,363
- Reserves +€57,080
up €57,080 (+11.4%), from €501,317 to €558,397
of which Distributable reserves: +€57,080
- Accrued charges and deferred income +€53,302
up €53,302 (+63.5%), from €83,875 to €137,177
- Financial charges +€43,106
up €43,106 (+69.6%), from €61,970 to €105,076
- Gross operating margin +€13,021
up €13,021 (+7.4%), from €175,230 to €188,251
- Taxes -€9,676
down €9,676 (-27.6%), from €35,010 to €25,334
- Other operating charges +€5,359
up €5,359 (+167%), from €3,216 to €8,575
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,723,109 | €3,403,990 | +€680,881 | +25.0% |
| Fixed assets | 21/28 | €2,382,989 | €2,966,564 | +€583,575 | +24.5% |
| Tangible fixed assets | 22/27 | €281,161 | €305,473 | +€24,312 | +8.6% |
| Land and buildings | 22 | €275,276 | €302,804 | +€27,528 | +10.0% |
| Furniture and vehicles | 24 | €5,885 | €2,669 | -€3,216 | -54.6% |
| Financial fixed assets | 28 | €2,101,828 | €2,661,091 | +€559,263 | +26.6% |
| Current assets | 29/58 | €340,120 | €437,426 | +€97,306 | +28.6% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Trade receivables | 290 | €130,000 | €130,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €196,403 | €290,891 | +€94,488 | +48.1% |
| Trade receivables | 40 | €71,970 | €75,762 | +€3,791 | +5.3% |
| Other amounts receivable | 41 | €124,433 | €215,129 | +€90,696 | +72.9% |
| Cash at bank and in hand | 54/58 | €9,912 | €13,188 | +€3,276 | +33.1% |
| Deferred charges and accrued income | 490/1 | €3,805 | €3,347 | -€458 | -12.0% |
| Total equity and liabilities | 10/49 | €2,723,109 | €3,403,990 | +€680,881 | +25.0% |
| Equity | 10/15 | €758,034 | €842,642 | +€84,607 | +11.2% |
| Contributions | 10/11 | €256,717 | €256,717 | = | 0.0% |
| Revaluation surpluses | 12 | - | €27,528 | +€27,528 | |
| Reserves | 13 | €501,317 | €558,397 | +€57,080 | +11.4% |
| Tax-exempt reserves | 132 | €15,855 | €15,855 | = | 0.0% |
| Distributable reserves | 133 | €485,463 | €542,542 | +€57,080 | +11.8% |
| Amounts payable | 17/49 | €1,965,074 | €2,561,348 | +€596,274 | +30.3% |
| Amounts payable after more than one year | 17 | €906,796 | €1,810,958 | +€904,162 | +99.7% |
| Financial debts | 170/4 | €232,386 | €733,034 | +€500,649 | +215% |
| Other amounts payable | 178/9 | €674,410 | €1,077,924 | +€403,513 | +59.8% |
| Amounts payable within one year | 42/48 | €974,403 | €613,214 | -€361,189 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €99,570 | €205,363 | +€105,793 | +106% |
| Financial debts | 43 | €510,160 | €10,165 | -€499,995 | -98.0% |
| Credit institutions | 430/8 | €510,160 | €10,165 | -€499,995 | -98.0% |
| Trade debts | 44 | €15,064 | €52,573 | +€37,510 | +249% |
| Suppliers | 440/4 | €15,064 | €52,573 | +€37,510 | +249% |
| Advances received on contracts in progress | 46 | €11,523 | - | -€11,523 | |
| Taxes, remuneration and social security | 45 | €67,772 | €46,982 | -€20,789 | -30.7% |
| Taxes | 450/3 | €67,772 | €46,982 | -€20,789 | -30.7% |
| Other amounts payable | 47/48 | €270,316 | €298,130 | +€27,815 | +10.3% |
| Accrued charges and deferred income | 492/3 | €83,875 | €137,177 | +€53,302 | +63.5% |
| Non-recurring operating income | 76A | €14,999 | - | -€14,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,017 | €3,216 | -€802 | -20.0% |
| Other operating charges | 640/8 | €3,216 | €8,575 | +€5,359 | +167% |
| Gross operating margin | 9900 | €175,230 | €188,251 | +€13,021 | +7.4% |
| Operating profit (loss) | 9901 | €167,997 | €176,461 | +€8,464 | +5.0% |
| Financial income | 75/76B | €10,919 | €11,028 | +€110 | +1.0% |
| Recurring financial income | 75 | €10,919 | €11,028 | +€110 | +1.0% |
| Financial charges | 65/66B | €61,970 | €105,076 | +€43,106 | +69.6% |
| Recurring financial charges | 65 | €61,970 | €105,076 | +€43,106 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €116,946 | €82,413 | -€34,533 | -29.5% |
| Income taxes | 67/77 | €35,010 | €25,334 | -€9,676 | -27.6% |
| Profit (loss) for the period | 9904 | €81,936 | €57,080 | -€24,857 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,936 | €57,080 | -€24,857 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.