NEPT-UNION: 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.
NEPT-UNION
Largest movements
- Receivables within one year -€1,013
down €1,013 (-2.3%), from €43,614 to €42,602
- Profit (loss) carried forward -€2,679
down €2,679 (-4.6%), from €58,188 to €55,509
- Trade debts +€1,491
new in 2025: €1,491
- Taxes +€2,175
up €2,175 (+2660.3%), from €82 to €2,257
- Gross operating margin -€487
down €487 (-54.1%), from -€900 to -€1,387
- Other operating charges +€400
up €400, from €0 to €400
- Financial charges -€137
down €137 (-92.7%), from €148 to €11
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,884 | €97,602 | -€1,283 | -1.3% |
| Current assets | 29/58 | €98,884 | €97,602 | -€1,283 | -1.3% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,614 | €42,602 | -€1,013 | -2.3% |
| Other amounts receivable | 41 | €43,614 | €42,602 | -€1,013 | -2.3% |
| Cash at bank and in hand | 54/58 | €270 | €0 | -€270 | -100.0% |
| Total equity and liabilities | 10/49 | €98,884 | €97,602 | -€1,283 | -1.3% |
| Equity | 10/15 | €76,788 | €74,109 | -€2,679 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,188 | €55,509 | -€2,679 | -4.6% |
| Amounts payable | 17/49 | €22,096 | €23,493 | +€1,397 | +6.3% |
| Amounts payable within one year | 42/48 | €21,196 | €23,493 | +€2,297 | +10.8% |
| Trade debts | 44 | - | €1,491 | +€1,491 | |
| Suppliers | 440/4 | - | €1,491 | +€1,491 | |
| Taxes, remuneration and social security | 45 | €20,100 | €20,906 | +€806 | +4.0% |
| Taxes | 450/3 | €20,100 | €20,906 | +€806 | +4.0% |
| Other amounts payable | 47/48 | €1,097 | €1,097 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | -€900 | -€1,387 | -€487 | -54.1% |
| Operating profit (loss) | 9901 | -€900 | -€1,787 | -€887 | -98.5% |
| Financial income | 75/76B | €1,375 | €1,375 | = | 0.0% |
| Recurring financial income | 75 | €1,375 | €1,375 | = | 0.0% |
| Financial charges | 65/66B | €148 | €11 | -€137 | -92.7% |
| Recurring financial charges | 65 | €148 | €11 | -€137 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €327 | -€423 | -€750 | |
| Income taxes | 67/77 | €82 | €2,257 | +€2,175 | +2660.3% |
| Profit (loss) for the period | 9904 | €245 | -€2,679 | -€2,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €245 | -€2,679 | -€2,925 |
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 4 October 2026 via checked.be.