NEPTUS TECHNOLOGIES: 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.
NEPTUS TECHNOLOGIES
Largest movements
- Cash +€36,091
up €36,091 (+51.4%), from €70,251 to €106,342
mainly Net result for the year (+€25,550) and Trade debts (+€13,736)
- Receivables within one year -€11,032
down €11,032 (-22.5%), from €49,124 to €38,092
of which Trade receivables: -€15,032
- Financial fixed assets +€6,071
up €6,071 (+66.8%), from €9,088 to €15,159
- Profit (loss) carried forward +€25,550
up €25,550 (+33.7%), from €75,906 to €101,456
- Trade debts +€13,736
up €13,736 (+73.7%), from €18,629 to €32,364
- Other debts -€4,787
down €4,787 (-68.1%), from €7,034 to €2,247
- Tax, wage and social debts -€2,036
down €2,036 (-7.5%), from €27,081 to €25,045
of which Taxes: -€3,365
- Gross operating margin -€2,847
down €2,847 (-3.8%), from €75,055 to €72,208
- Taxes -€1,284
down €1,284 (-12.3%), from €10,439 to €9,155
- Staff costs +€1,166
up €1,166 (+3.4%), from €34,633 to €35,799
- Depreciation +€909
up €909 (+362.1%), from €251 to €1,161
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 | €131,650 | €164,112 | +€32,462 | +24.7% |
| Fixed assets | 21/28 | €12,275 | €19,678 | +€7,403 | +60.3% |
| Tangible fixed assets | 22/27 | €3,187 | €4,519 | +€1,332 | +41.8% |
| Plant, machinery and equipment | 23 | - | €2,436 | +€2,436 | |
| Furniture and vehicles | 24 | €3,187 | €2,083 | -€1,104 | -34.6% |
| Financial fixed assets | 28 | €9,088 | €15,159 | +€6,071 | +66.8% |
| Current assets | 29/58 | €119,375 | €144,434 | +€25,059 | +21.0% |
| Amounts receivable within one year | 40/41 | €49,124 | €38,092 | -€11,032 | -22.5% |
| Trade receivables | 40 | €49,124 | €34,092 | -€15,032 | -30.6% |
| Other amounts receivable | 41 | €0 | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €70,251 | €106,342 | +€36,091 | +51.4% |
| Total equity and liabilities | 10/49 | €131,650 | €164,112 | +€32,462 | +24.7% |
| Equity | 10/15 | €78,906 | €104,456 | +€25,550 | +32.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €75,906 | €101,456 | +€25,550 | +33.7% |
| Amounts payable | 17/49 | €52,743 | €59,656 | +€6,913 | +13.1% |
| Amounts payable within one year | 42/48 | €52,743 | €59,656 | +€6,913 | +13.1% |
| Trade debts | 44 | €18,629 | €32,364 | +€13,736 | +73.7% |
| Suppliers | 440/4 | €18,629 | €32,364 | +€13,736 | +73.7% |
| Taxes, remuneration and social security | 45 | €27,081 | €25,045 | -€2,036 | -7.5% |
| Taxes | 450/3 | €22,073 | €18,709 | -€3,365 | -15.2% |
| Remuneration and social security | 454/9 | €5,007 | €6,336 | +€1,328 | +26.5% |
| Other amounts payable | 47/48 | €7,034 | €2,247 | -€4,787 | -68.1% |
| Remuneration, social security and pensions | 62 | €34,633 | €35,799 | +€1,166 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €1,161 | +€909 | +362.1% |
| Other operating charges | 640/8 | €669 | €392 | -€277 | -41.4% |
| Gross operating margin | 9900 | €75,055 | €72,208 | -€2,847 | -3.8% |
| Operating profit (loss) | 9901 | €39,502 | €34,857 | -€4,645 | -11.8% |
| Financial charges | 65/66B | €83 | €153 | +€70 | +83.7% |
| Recurring financial charges | 65 | €83 | €153 | +€70 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €39,419 | €34,705 | -€4,715 | -12.0% |
| Income taxes | 67/77 | €10,439 | €9,155 | -€1,284 | -12.3% |
| Profit (loss) for the period | 9904 | €28,980 | €25,550 | -€3,430 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,980 | €25,550 | -€3,430 | -11.8% |
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 5 October 2026 via checked.be.