NEPTUNIA CAPTAIN: what changed
What changed
NEPTUNIA CAPTAIN
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
filed annual accounts (NBB)
Net result for the year
-€375,053
2024 · -€391,453+€16,400
Equity
€910,491
2024 · €1.3m-€387,053
Cash
€65,356
2024 · €91,126-€25,770
Balance sheet total
€3.0m
2024 · €4.1m-€1.1m
Largest movements
Assets
- Receivables within one year -€511,626
down €511,626 (-41.6%), from €1.2m to €719,318
of which Trade receivables: -€518,177
- Tangible fixed assets -€431,830
down €431,830 (-25.9%), from €1.7m to €1.2m
of which Land and buildings: -€429,072
- Stocks and contracts -€170,543
down €170,543 (-20.5%), from €830,601 to €660,058
Equity and liabilities
- Trade debts -€603,235
down €603,235 (-56.1%), from €1.1m to €472,167
of which Suppliers: -€587,152
- Reserves -€375,053
down €375,053 (-30.8%), from €1.2m to €844,372
of which Distributable reserves: -€375,053
- Current portion of long-term debt -€74,388
down €74,388 (-40.4%), from €184,011 to €109,623
- Tax, wage and social debts +€49,359
up €49,359 (+28.2%), from €174,915 to €224,273
of which Taxes: +€28,226
- Debts after one year -€41,620
down €41,620 (-8.2%), from €506,459 to €464,840
of which Financial debts: -€388,855
Income statement
- Goods and materials -€859,018
down €859,018 (-7.8%), from €11.0m to €10.2m
of which Purchases: -€728,551
- Turnover -€629,831
down €629,831 (-5.1%), from €12.4m to €11.8m
- Services and other goods -€198,202
down €198,202 (-19.6%), from €1.0m to €815,054
- Staff costs +€128,639
up €128,639 (+12.6%), from €1.0m to €1.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€391,453
Turnover
-€629,831
Other operating income
+€24,572
Goods and materials
+€859,018
Services and other goods
+€198,202
Staff costs
-€128,639
Depreciation
-€22,446
Write-downs
-€30,465
Other operating charges
-€15,916
Other operating items
-€245,347
Financial income
-€1,818
Financial charges
+€8,948
Taxes
+€122
Result 2025
-€375,053
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€30,430
Investment
+€171,026
Financing
-€166,365
Cash 2024
€91,126
From operations (derived)
-€30,430
Net result for the year
-€375,053
Depreciation
+€231,565
Stocks and contracts
+€170,543
Receivables within one year
+€511,626
Deferred charges and accrued income
-€9,206
Trade debts
-€603,235
Tax, wage and social debts
+€49,359
Accrued charges and deferred income
-€6,029
Investment (derived)
+€171,026
Investment in fixed assets (net)
+€171,026
Financing
-€166,365
Debts after one year
-€41,620
Current portion of long-term debt
-€74,388
Short-term financial debts
-€38,358
Contributions, distributions and other
-€12,000
Cash 2025
€65,356
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,068,743 | €2,967,420 | -€1.1m | -27.1% |
| Fixed assets | 21/28 | €1,902,948 | €1,500,358 | -€402,590 | -21.2% |
| Intangible fixed assets | 21 | €42,141 | €68,661 | +€26,519 | +62.9% |
| Tangible fixed assets | 22/27 | €1,664,720 | €1,232,890 | -€431,830 | -25.9% |
| Land and buildings | 22 | €429,072 | €0 | -€429,072 | -100% |
| Plant, machinery and equipment | 23 | €1,138,946 | €1,092,421 | -€46,524 | -4.1% |
| Furniture and vehicles | 24 | €44,068 | €77,129 | +€33,062 | +75.0% |
| Leasing and similar rights | 25 | €52,635 | €63,340 | +€10,704 | +20.3% |
| Financial fixed assets | 28 | €196,087 | €198,807 | +€2,720 | +1.4% |
| Affiliated companies | 280/1 | €177,000 | €177,000 | = | 0.0% |
| Participating interests | 280 | €177,000 | €177,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €19,087 | €21,807 | +€2,720 | +14.3% |
| Amounts receivable and cash guarantees | 285/8 | €19,087 | €21,807 | +€2,720 | +14.3% |
| Current assets | 29/58 | €2,165,795 | €1,467,062 | -€698,733 | -32.3% |
| Stocks and contracts in progress | 3 | €830,601 | €660,058 | -€170,543 | -20.5% |
| Stocks | 30/36 | €830,601 | €660,058 | -€170,543 | -20.5% |
| Goods purchased for resale | 34 | €830,601 | €660,058 | -€170,543 | -20.5% |
| Amounts receivable within one year | 40/41 | €1,230,945 | €719,318 | -€511,626 | -41.6% |
| Trade receivables | 40 | €1,230,513 | €712,336 | -€518,177 | -42.1% |
| Other amounts receivable | 41 | €432 | €6,982 | +€6,551 | +1,517% |
| Cash at bank and in hand | 54/58 | €91,126 | €65,356 | -€25,770 | -28.3% |
| Deferred charges and accrued income | 490/1 | €13,124 | €22,330 | +€9,206 | +70.1% |
| Total equity and liabilities | 10/49 | €4,068,743 | €2,967,420 | -€1.1m | -27.1% |
| Equity | 10/15 | €1,297,544 | €910,491 | -€387,053 | -29.8% |
| Contributions | 10/11 | €62,006 | €62,006 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €6 | €6 | = | 0.0% |
| Share premium | 1100/10 | €6 | €6 | = | 0.0% |
| Reserves | 13 | €1,219,425 | €844,372 | -€375,053 | -30.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,642 | €59,642 | = | 0.0% |
| Distributable reserves | 133 | €1,153,583 | €778,530 | -€375,053 | -32.5% |
| Investment grants | 15 | €16,113 | €4,113 | -€12,000 | -74.5% |
| Amounts payable | 17/49 | €2,771,199 | €2,056,929 | -€714,271 | -25.8% |
| Amounts payable after more than one year | 17 | €506,459 | €464,840 | -€41,620 | -8.2% |
| Financial debts | 170/4 | €506,459 | €117,605 | -€388,855 | -76.8% |
| Leasing and similar obligations | 172 | €26,297 | €10,914 | -€15,383 | -58.5% |
| Credit institutions | 173 | €480,163 | €106,691 | -€373,472 | -77.8% |
| Other amounts payable | 178/9 | - | €347,235 | +€347,235 | |
| Amounts payable within one year | 42/48 | €2,253,682 | €1,587,060 | -€666,622 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €184,011 | €109,623 | -€74,388 | -40.4% |
| Financial debts | 43 | €819,354 | €780,996 | -€38,358 | -4.7% |
| Credit institutions | 430/8 | €819,354 | €780,996 | -€38,358 | -4.7% |
| Trade debts | 44 | €1,075,402 | €472,167 | -€603,235 | -56.1% |
| Suppliers | 440/4 | €1,059,319 | €472,167 | -€587,152 | -55.4% |
| Bills of exchange payable | 441 | €16,083 | €0 | -€16,083 | -100% |
| Taxes, remuneration and social security | 45 | €174,915 | €224,273 | +€49,359 | +28.2% |
| Taxes | 450/3 | €56,761 | €84,987 | +€28,226 | +49.7% |
| Remuneration and social security | 454/9 | €118,154 | €139,286 | +€21,132 | +17.9% |
| Accrued charges and deferred income | 492/3 | €11,058 | €5,029 | -€6,029 | -54.5% |
| Operating income | 70/76A | €12,954,369 | €12,111,043 | -€843,326 | -6.5% |
| Turnover | 70 | €12,422,273 | €11,792,442 | -€629,831 | -5.1% |
| Own construction capitalised | 72 | €416,992 | €178,925 | -€238,067 | -57.1% |
| Other operating income | 74 | €115,104 | €139,675 | +€24,572 | +21.3% |
| Operating charges | 60/66A | €13,294,939 | €12,442,465 | -€852,474 | -6.4% |
| Goods for resale, raw materials and consumables | 60 | €11,043,514 | €10,184,495 | -€859,018 | -7.8% |
| Purchases | 600/8 | €10,742,503 | €10,013,952 | -€728,551 | -6.8% |
| Change in stocks: decrease (increase) | 609 | €301,010 | €170,543 | -€130,467 | -43.3% |
| Services and other goods | 61 | €1,013,256 | €815,054 | -€198,202 | -19.6% |
| Remuneration, social security and pensions | 62 | €1,020,418 | €1,149,057 | +€128,639 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,119 | €231,565 | +€22,446 | +10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,258 | €13,207 | +€30,465 | |
| Other operating charges | 640/8 | €25,890 | €41,806 | +€15,916 | +61.5% |
| Non-recurring operating charges | 66A | €0 | €7,280 | +€7,280 | |
| Operating profit (loss) | 9901 | -€340,571 | -€331,423 | +€9,148 | +2.7% |
| Financial income | 75/76B | €17,017 | €15,199 | -€1,818 | -10.7% |
| Recurring financial income | 75 | €17,017 | €15,199 | -€1,818 | -10.7% |
| Income from current assets | 751 | €1,967 | €3,046 | +€1,080 | +54.9% |
| Other financial income | 752/9 | €15,051 | €12,153 | -€2,898 | -19.3% |
| Financial charges | 65/66B | €67,675 | €58,727 | -€8,948 | -13.2% |
| Recurring financial charges | 65 | €66,003 | €58,727 | -€7,276 | -11.0% |
| Debt charges | 650 | €54,932 | €47,296 | -€7,636 | -13.9% |
| Other financial charges | 652/9 | €11,071 | €11,431 | +€360 | +3.3% |
| Non-recurring financial charges | 66B | €1,672 | €0 | -€1,672 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€391,228 | -€374,951 | +€16,278 | +4.2% |
| Income taxes | 67/77 | €225 | €102 | -€122 | -54.4% |
| Taxes | 670/3 | €225 | €102 | -€122 | -54.4% |
| Profit (loss) for the period | 9904 | -€391,453 | -€375,053 | +€16,400 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€391,453 | -€375,053 | +€16,400 | +4.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.