NEPRI: 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.
NEPRI
Largest movements
- Receivables within one year +€37,133
up €37,133 (+80.7%), from €45,999 to €83,132
of which Other amounts receivable: +€48,105
- Intangible fixed assets -€13,300
down €13,300 (-14.3%), from €93,100 to €79,800
- Cash +€5,563
up €5,563 (+11005.1%), from €51 to €5,614
mainly Tax, wage and social debts (+€15,951) and Net result for the year (+€13,643)
- Tax, wage and social debts +€15,951
up €15,951 (+49.7%), from €32,070 to €48,021
of which Taxes: +€14,315
- Profit (loss) carried forward +€13,643
up €13,643 (+18.3%), from €74,743 to €88,386
- Debts after one year -€6,649
down €6,649 (-32.0%), from €20,787 to €14,138
- Trade debts +€3,591
up €3,591 (+123.7%), from €2,903 to €6,494
- Current portion of long-term debt +€2,860
up €2,860 (+33.1%), from €8,645 to €11,505
- Gross operating margin -€43,043
down €43,043 (-53.1%), from €81,089 to €38,046
- Taxes -€7,974
down €7,974 (-59.9%), from €13,312 to €5,337
- Financial charges +€3,455
up €3,455 (+156.6%), from €2,206 to €5,661
- Financial income +€2,975
up €2,975 (+619695.8%), from €0 to €2,975
- Other operating charges +€2,390
up €2,390 (+346.4%), from €690 to €3,080
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.
Cash bridge derived
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 | €139,149 | €168,546 | +€29,397 | +21.1% |
| Fixed assets | 21/28 | €93,100 | €79,800 | -€13,300 | -14.3% |
| Intangible fixed assets | 21 | €93,100 | €79,800 | -€13,300 | -14.3% |
| Current assets | 29/58 | €46,049 | €88,746 | +€42,697 | +92.7% |
| Amounts receivable within one year | 40/41 | €45,999 | €83,132 | +€37,133 | +80.7% |
| Trade receivables | 40 | €20,047 | €9,075 | -€10,972 | -54.7% |
| Other amounts receivable | 41 | €25,952 | €74,057 | +€48,105 | +185.4% |
| Cash at bank and in hand | 54/58 | €51 | €5,614 | +€5,563 | +11005.1% |
| Total equity and liabilities | 10/49 | €139,149 | €168,546 | +€29,397 | +21.1% |
| Equity | 10/15 | €74,744 | €88,387 | +€13,643 | +18.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,743 | €88,386 | +€13,643 | +18.3% |
| Amounts payable | 17/49 | €64,405 | €80,158 | +€15,753 | +24.5% |
| Amounts payable after more than one year | 17 | €20,787 | €14,138 | -€6,649 | -32.0% |
| Financial debts | 170/4 | €20,787 | €14,138 | -€6,649 | -32.0% |
| Amounts payable within one year | 42/48 | €43,618 | €66,021 | +€22,402 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €8,645 | €11,505 | +€2,860 | +33.1% |
| Trade debts | 44 | €2,903 | €6,494 | +€3,591 | +123.7% |
| Suppliers | 440/4 | €2,903 | €6,494 | +€3,591 | +123.7% |
| Taxes, remuneration and social security | 45 | €32,070 | €48,021 | +€15,951 | +49.7% |
| Taxes | 450/3 | €32,070 | €46,385 | +€14,315 | +44.6% |
| Remuneration and social security | 454/9 | - | €1,636 | +€1,636 | |
| Remuneration, social security and pensions | 62 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,300 | €13,300 | = | 0.0% |
| Other operating charges | 640/8 | €690 | €3,080 | +€2,390 | +346.4% |
| Gross operating margin | 9900 | €81,089 | €38,046 | -€43,043 | -53.1% |
| Operating profit (loss) | 9901 | €67,058 | €21,667 | -€45,391 | -67.7% |
| Financial income | 75/76B | €0 | €2,975 | +€2,975 | +619695.8% |
| Recurring financial income | 75 | €0 | €2,975 | +€2,975 | +619695.8% |
| Financial charges | 65/66B | €2,206 | €5,661 | +€3,455 | +156.6% |
| Recurring financial charges | 65 | €2,206 | €5,661 | +€3,455 | +156.6% |
| Profit (loss) for the period before taxes | 9903 | €64,852 | €18,981 | -€45,872 | -70.7% |
| Income taxes | 67/77 | €13,312 | €5,337 | -€7,974 | -59.9% |
| Profit (loss) for the period | 9904 | €51,541 | €13,643 | -€37,897 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,541 | €13,643 | -€37,897 | -73.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.