NEORIA: 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.
What changed
NEORIA
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.8m-€812,608
Equity
€9.4m
2024 · €8.3m+€1.0m
Cash
€17,657
2024 · €306,914-€289,257
Balance sheet total
€18.1m
2024 · €19.2m-€1.1m
Largest movements
Assets
- Deferred charges and accrued income -€657,436
down €657,436 (-14.0%), from €4.7m to €4.0m
- Cash -€289,257
down €289,257 (-94.2%), from €306,914 to €17,657
mainly Trade debts (-€1.2m) and Accrued charges and deferred income (-€598,707)
Equity and liabilities
- Trade debts -€1.2m
down €1.2m (-33.3%), from €3.7m to €2.5m
- Reserves +€1.0m
up €1.0m (+12.3%), from €8.3m to €9.3m
of which Distributable reserves: +€1.6m
- Accrued charges and deferred income -€598,707
down €598,707 (-9.7%), from €6.1m to €5.6m
- Other debts -€281,914
down €281,914 (-44.1%), from €639,816 to €357,902
Income statement
- Turnover -€7.0m
down €7.0m (-22.3%), from €31.5m to €24.4m
- Goods and materials -€5.7m
down €5.7m (-23.0%), from €24.8m to €19.1m
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.
Result 2024
€1.8m
Turnover
-€7.0m
Other operating income
-€18,015
Goods and materials
+€5.7m
Services and other goods
+€288,366
Staff costs
-€16,038
Depreciation
+€113,442
Provisions
-€9,974
Other operating charges
-€9,459
Financial income
-€1,730
Financial charges
+€252,714
Taxes
-€94,349
Result 2025
€1.0m
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.
From operations
-€362,832
Investment
+€73,575
Financing
€0
Cash 2024
€306,914
From operations (derived)
-€362,832
Net result for the year
+€1.0m
Depreciation
+€38,480
Receivables within one year
+€59,512
Deferred charges and accrued income
+€657,436
Provisions
+€9,974
Trade debts
-€1.2m
Tax, wage and social debts
-€26,181
Other debts
-€281,914
Accrued charges and deferred income
-€598,707
Investment (derived)
+€73,575
Investment in fixed assets (net)
+€73,575
Cash 2025
€17,657
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,186,587 | €18,068,328 | -€1.1m | -5.8% |
| Fixed assets | 21/28 | €178,598 | €66,543 | -€112,055 | -62.7% |
| Tangible fixed assets | 22/27 | €172,398 | €60,963 | -€111,435 | -64.6% |
| Plant, machinery and equipment | 23 | €124,514 | €32,213 | -€92,301 | -74.1% |
| Furniture and vehicles | 24 | €3,502 | €2,164 | -€1,338 | -38.2% |
| Other tangible fixed assets | 26 | €44,381 | €26,585 | -€17,796 | -40.1% |
| Financial fixed assets | 28 | €6,200 | €5,580 | -€620 | -10.0% |
| Affiliated companies | 280/1 | €6,200 | €5,580 | -€620 | -10.0% |
| Participating interests | 280 | €6,200 | €5,580 | -€620 | -10.0% |
| Current assets | 29/58 | €19,007,990 | €18,001,785 | -€1.0m | -5.3% |
| Amounts receivable within one year | 40/41 | €14,003,745 | €13,944,233 | -€59,512 | -0.4% |
| Trade receivables | 40 | €5,015,755 | €1,801,295 | -€3.2m | -64.1% |
| Other amounts receivable | 41 | €8,987,989 | €12,142,938 | +€3.2m | +35.1% |
| Cash at bank and in hand | 54/58 | €306,914 | €17,657 | -€289,257 | -94.2% |
| Deferred charges and accrued income | 490/1 | €4,697,331 | €4,039,895 | -€657,436 | -14.0% |
| Total equity and liabilities | 10/49 | €19,186,587 | €18,068,328 | -€1.1m | -5.8% |
| Equity | 10/15 | €8,347,303 | €9,359,917 | +€1.0m | +12.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,280,480 | €9,295,330 | +€1.0m | +12.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,212,480 | €644,130 | -€568,350 | -46.9% |
| Distributable reserves | 133 | €7,061,800 | €8,645,000 | +€1.6m | +22.4% |
| Profit (loss) carried forward | 14 | €4,823 | €2,587 | -€2,236 | -46.4% |
| Provisions and deferred taxes | 16 | - | €9,974 | +€9,974 | |
| Provisions for liabilities and charges | 160/5 | - | €9,974 | +€9,974 | |
| Pensions and similar obligations | 160 | - | €9,974 | +€9,974 | |
| Amounts payable | 17/49 | €10,839,284 | €8,698,436 | -€2.1m | -19.8% |
| Amounts payable within one year | 42/48 | €4,689,972 | €3,147,831 | -€1.5m | -32.9% |
| Trade debts | 44 | €3,703,009 | €2,468,964 | -€1.2m | -33.3% |
| Suppliers | 440/4 | €3,703,009 | €2,468,964 | -€1.2m | -33.3% |
| Taxes, remuneration and social security | 45 | €347,147 | €320,966 | -€26,181 | -7.5% |
| Taxes | 450/3 | €68,101 | €66,142 | -€1,960 | -2.9% |
| Remuneration and social security | 454/9 | €279,046 | €254,824 | -€24,221 | -8.7% |
| Other amounts payable | 47/48 | €639,816 | €357,902 | -€281,914 | -44.1% |
| Accrued charges and deferred income | 492/3 | €6,149,312 | €5,550,605 | -€598,707 | -9.7% |
| Operating income | 70/76A | €31,542,344 | €24,492,204 | -€7.1m | -22.4% |
| Turnover | 70 | €31,468,383 | €24,436,257 | -€7.0m | -22.3% |
| Other operating income | 74 | €73,961 | €55,946 | -€18,015 | -24.4% |
| Operating charges | 60/66A | €29,250,954 | €23,170,057 | -€6.1m | -20.8% |
| Goods for resale, raw materials and consumables | 60 | €24,841,189 | €19,126,630 | -€5.7m | -23.0% |
| Purchases | 600/8 | €24,841,189 | €19,126,630 | -€5.7m | -23.0% |
| Services and other goods | 61 | €2,452,819 | €2,164,453 | -€288,366 | -11.8% |
| Remuneration, social security and pensions | 62 | €1,795,077 | €1,811,115 | +€16,038 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,922 | €38,480 | -€113,442 | -74.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €9,974 | +€9,974 | |
| Other operating charges | 640/8 | €9,946 | €19,406 | +€9,459 | +95.1% |
| Operating profit (loss) | 9901 | €2,291,390 | €1,322,146 | -€969,244 | -42.3% |
| Financial income | 75/76B | €209,494 | €207,764 | -€1,730 | -0.8% |
| Recurring financial income | 75 | €209,494 | €202,184 | -€7,310 | -3.5% |
| Income from current assets | 751 | €204,121 | €181,676 | -€22,444 | -11.0% |
| Other financial income | 752/9 | €5,373 | €20,508 | +€15,135 | +281.7% |
| Non-recurring financial income | 76B | - | €5,580 | +€5,580 | |
| Financial charges | 65/66B | €667,677 | €414,963 | -€252,714 | -37.8% |
| Recurring financial charges | 65 | €34,061 | €57,061 | +€23,000 | +67.5% |
| Debt charges | 650 | €31,329 | €51,364 | +€20,034 | +63.9% |
| Other financial charges | 652/9 | €2,731 | €5,697 | +€2,966 | +108.6% |
| Non-recurring financial charges | 66B | €633,616 | €357,902 | -€275,714 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €1,833,207 | €1,114,948 | -€718,260 | -39.2% |
| Income taxes | 67/77 | €7,985 | €102,333 | +€94,349 | +1181.6% |
| Taxes | 670/3 | €7,985 | €105,333 | +€97,349 | +1219.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | €1,825,222 | €1,012,614 | -€812,608 | -44.5% |
| Transfer from tax-exempt reserves | 789 | €336,800 | €568,350 | +€231,550 | +68.8% |
| Transfer to tax-exempt reserves | 689 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,056,772 | €1,580,964 | -€475,808 | -23.1% |
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 9 October 2026 via checked.be.