NEOSUMMIT: 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.
NEOSUMMIT
Largest movements
- Cash -€8,725
down €8,725 (-49.6%), from €17,579 to €8,854
mainly Investment in fixed assets (net) (-€8,220) and Net result for the year (-€5,024)
- Tangible fixed assets +€5,407
up €5,407 (+87.6%), from €6,171 to €11,578
of which Furniture and vehicles: +€5,390
- Profit (loss) carried forward -€5,024
new in 2025: -€5,024
- Trade debts +€1,431
up €1,431 (+90.7%), from €1,578 to €3,009
- Gross operating margin -€52,373
down €52,373, from €50,716 to -€1,657
- Taxes -€13,448
no longer reported in 2025 (was €13,448)
- Depreciation +€2,146
up €2,146 (+322%), from €667 to €2,813
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 | €52,887 | €49,569 | -€3,318 | -6.3% |
| Fixed assets | 21/28 | €6,171 | €11,578 | +€5,407 | +87.6% |
| Tangible fixed assets | 22/27 | €6,171 | €11,578 | +€5,407 | +87.6% |
| Plant, machinery and equipment | 23 | €5,082 | €5,099 | +€17 | +0.3% |
| Furniture and vehicles | 24 | €1,089 | €6,479 | +€5,390 | +495% |
| Current assets | 29/58 | €46,716 | €37,991 | -€8,725 | -18.7% |
| Amounts receivable within one year | 40/41 | €29,137 | €29,137 | = | 0.0% |
| Trade receivables | 40 | €29,137 | €29,137 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,579 | €8,854 | -€8,725 | -49.6% |
| Total equity and liabilities | 10/49 | €52,887 | €49,569 | -€3,318 | -6.3% |
| Equity | 10/15 | €37,861 | €32,837 | -€5,024 | -13.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,861 | €35,861 | = | 0.0% |
| Distributable reserves | 133 | €35,861 | €35,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,024 | -€5,024 | |
| Amounts payable | 17/49 | €15,026 | €16,732 | +€1,706 | +11.4% |
| Amounts payable within one year | 42/48 | €15,026 | €16,732 | +€1,706 | +11.4% |
| Trade debts | 44 | €1,578 | €3,009 | +€1,431 | +90.7% |
| Suppliers | 440/4 | €1,578 | €3,009 | +€1,431 | +90.7% |
| Taxes, remuneration and social security | 45 | €13,448 | €13,448 | = | 0.0% |
| Taxes | 450/3 | €13,448 | €13,448 | = | 0.0% |
| Other amounts payable | 47/48 | - | €275 | +€275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667 | €2,813 | +€2,146 | +322% |
| Other operating charges | 640/8 | €699 | €453 | -€247 | -35.3% |
| Gross operating margin | 9900 | €50,716 | -€1,657 | -€52,373 | |
| Operating profit (loss) | 9901 | €49,350 | -€4,922 | -€54,272 | |
| Financial charges | 65/66B | €42 | €102 | +€60 | +145% |
| Recurring financial charges | 65 | €42 | €102 | +€60 | +145% |
| Profit (loss) for the period before taxes | 9903 | €49,308 | -€5,024 | -€54,332 | |
| Income taxes | 67/77 | €13,448 | - | -€13,448 | |
| Profit (loss) for the period | 9904 | €35,861 | -€5,024 | -€40,885 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,861 | -€5,024 | -€40,885 |
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 19 October 2026 via checked.be.