NEPTUR: 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.
NEPTUR
Largest movements
- Receivables within one year +€667,875
up €667,875 (+153.4%), from €435,330 to €1.1m
of which Other amounts receivable: +€363,589
- Cash -€147,596
down €147,596 (-17.9%), from €824,170 to €676,574
mainly Receivables within one year (-€667,875) and Investment in fixed assets (net) (-€152,863)
- Tangible fixed assets +€84,718
up €84,718 (+70.4%), from €120,307 to €205,025
of which Other tangible fixed assets: +€65,039
- Trade debts +€352,037
up €352,037 (+604.6%), from €58,231 to €410,267
- Profit (loss) carried forward +€177,189
up €177,189 (+16.0%), from €1.1m to €1.3m
- Tax, wage and social debts +€50,501
up €50,501 (+29.2%), from €172,763 to €223,264
of which Taxes: +€44,466
- Debts after one year +€33,449
new in 2023: €33,449
- Current portion of long-term debt -€21,714
down €21,714 (-73.6%), from €29,502 to €7,788
- Gross operating margin +€148,886
up €148,886 (+39.9%), from €373,323 to €522,209
- Staff costs +€68,326
up €68,326 (+61.9%), from €110,422 to €178,748
- Other operating charges +€66,284
up €66,284 (+563.8%), from €11,757 to €78,041
- Financial income +€59,079
up €59,079 (+17376120.6%), from €0 to €59,079
- Depreciation +€42,305
up €42,305 (+163.7%), from €25,839 to €68,145
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,405,409 | €1,996,871 | +€591,462 | +42.1% |
| Fixed assets | 21/28 | €131,294 | €216,012 | +€84,718 | +64.5% |
| Tangible fixed assets | 22/27 | €120,307 | €205,025 | +€84,718 | +70.4% |
| Land and buildings | 22 | €32,417 | €17,591 | -€14,827 | -45.7% |
| Plant, machinery and equipment | 23 | €59,525 | €45,453 | -€14,073 | -23.6% |
| Furniture and vehicles | 24 | €14,566 | €63,144 | +€48,578 | +333.5% |
| Other tangible fixed assets | 26 | €13,798 | €78,837 | +€65,039 | +471.4% |
| Financial fixed assets | 28 | €10,988 | €10,988 | = | 0.0% |
| Current assets | 29/58 | €1,274,115 | €1,780,859 | +€506,744 | +39.8% |
| Amounts receivable within one year | 40/41 | €435,330 | €1,103,205 | +€667,875 | +153.4% |
| Trade receivables | 40 | €435,330 | €739,616 | +€304,286 | +69.9% |
| Other amounts receivable | 41 | - | €363,589 | +€363,589 | |
| Cash at bank and in hand | 54/58 | €824,170 | €676,574 | -€147,596 | -17.9% |
| Deferred charges and accrued income | 490/1 | €14,616 | €1,081 | -€13,535 | -92.6% |
| Total equity and liabilities | 10/49 | €1,405,409 | €1,996,871 | +€591,462 | +42.1% |
| Equity | 10/15 | €1,144,914 | €1,322,103 | +€177,189 | +15.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,104,914 | €1,282,103 | +€177,189 | +16.0% |
| Amounts payable | 17/49 | €260,495 | €674,768 | +€414,273 | +159.0% |
| Amounts payable after more than one year | 17 | - | €33,449 | +€33,449 | |
| Financial debts | 170/4 | - | €33,449 | +€33,449 | |
| Amounts payable within one year | 42/48 | €260,495 | €641,319 | +€380,824 | +146.2% |
| Current portion of amounts payable after more than one year | 42 | €29,502 | €7,788 | -€21,714 | -73.6% |
| Trade debts | 44 | €58,231 | €410,267 | +€352,037 | +604.6% |
| Suppliers | 440/4 | €58,231 | €410,267 | +€352,037 | +604.6% |
| Taxes, remuneration and social security | 45 | €172,763 | €223,264 | +€50,501 | +29.2% |
| Taxes | 450/3 | €166,103 | €210,569 | +€44,466 | +26.8% |
| Remuneration and social security | 454/9 | €6,660 | €12,695 | +€6,035 | +90.6% |
| Remuneration, social security and pensions | 62 | €110,422 | €178,748 | +€68,326 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,839 | €68,145 | +€42,305 | +163.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,071 | -€3,071 | |
| Other operating charges | 640/8 | €11,757 | €78,041 | +€66,284 | +563.8% |
| Gross operating margin | 9900 | €373,323 | €522,209 | +€148,886 | +39.9% |
| Operating profit (loss) | 9901 | €225,305 | €200,346 | -€24,959 | -11.1% |
| Financial income | 75/76B | €0 | €59,079 | +€59,079 | +17376120.6% |
| Recurring financial income | 75 | €0 | €59,079 | +€59,079 | +17376120.6% |
| Financial charges | 65/66B | €1,506 | €17,735 | +€16,229 | +1077.5% |
| Recurring financial charges | 65 | €1,506 | €17,735 | +€16,229 | +1077.5% |
| Profit (loss) for the period before taxes | 9903 | €223,799 | €241,690 | +€17,891 | +8.0% |
| Income taxes | 67/77 | €55,950 | €64,501 | +€8,551 | +15.3% |
| Profit (loss) for the period | 9904 | €167,849 | €177,189 | +€9,340 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €167,849 | €177,189 | +€9,340 | +5.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.