NET COM NEUF: 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.
NET COM NEUF
Largest movements
- Receivables within one year +€43,811
up €43,811 (+47.5%), from €92,282 to €136,093
- Tangible fixed assets -€3,200
down €3,200 (-25.0%), from €12,800 to €9,600
- Tax, wage and social debts +€52,741
up €52,741 (+96.6%), from €54,583 to €107,324
of which Remuneration and social security: +€56,579
- Profit (loss) carried forward -€12,341
down €12,341 (-51.9%), from €23,796 to €11,455
- Debts after one year -€3,200
down €3,200 (-20.0%), from €16,000 to €12,800
- Trade debts +€2,581
up €2,581 (+103.0%), from €2,506 to €5,087
- Staff costs +€56,579
up €56,579 (+125.1%), from €45,218 to €101,797
- Turnover +€43,811
up €43,811 (+47.5%), from €92,282 to €136,093
- Gross operating margin +€41,230
up €41,230 (+45.9%), from €89,776 to €131,006
- Write-downs -€3,900
no longer reported in 2024 (was €3,900)
- Financial charges +€3,900
new in 2024: €3,900
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 | €106,732 | €147,343 | +€40,611 | +38.0% |
| Fixed assets | 21/28 | €12,800 | €9,600 | -€3,200 | -25.0% |
| Tangible fixed assets | 22/27 | €12,800 | €9,600 | -€3,200 | -25.0% |
| Furniture and vehicles | 24 | €12,800 | €9,600 | -€3,200 | -25.0% |
| Current assets | 29/58 | €93,932 | €137,743 | +€43,811 | +46.6% |
| Amounts receivable within one year | 40/41 | €92,282 | €136,093 | +€43,811 | +47.5% |
| Trade receivables | 40 | €92,282 | €136,093 | +€43,811 | +47.5% |
| Cash at bank and in hand | 54/58 | €1,650 | €1,650 | = | 0.0% |
| Total equity and liabilities | 10/49 | €106,732 | €147,343 | +€40,611 | +38.0% |
| Equity | 10/15 | €29,743 | €18,232 | -€11,511 | -38.7% |
| Contributions | 10/11 | €1,650 | €1,650 | = | 0.0% |
| Reserves | 13 | €4,297 | €5,126 | +€829 | +19.3% |
| Non-distributable reserves | 130/1 | €4,297 | €5,126 | +€829 | +19.3% |
| Reserves not available under the articles | 1311 | €4,297 | €5,126 | +€829 | +19.3% |
| Profit (loss) carried forward | 14 | €23,796 | €11,455 | -€12,341 | -51.9% |
| Amounts payable | 17/49 | €76,989 | €129,111 | +€52,122 | +67.7% |
| Amounts payable after more than one year | 17 | €16,000 | €12,800 | -€3,200 | -20.0% |
| Financial debts | 170/4 | €16,000 | €12,800 | -€3,200 | -20.0% |
| Amounts payable within one year | 42/48 | €60,989 | €116,311 | +€55,322 | +90.7% |
| Financial debts | 43 | €3,900 | €3,900 | = | 0.0% |
| Credit institutions | 430/8 | €3,900 | €3,900 | = | 0.0% |
| Trade debts | 44 | €2,506 | €5,087 | +€2,581 | +103.0% |
| Suppliers | 440/4 | €2,506 | €5,087 | +€2,581 | +103.0% |
| Taxes, remuneration and social security | 45 | €54,583 | €107,324 | +€52,741 | +96.6% |
| Taxes | 450/3 | €9,365 | €5,527 | -€3,838 | -41.0% |
| Remuneration and social security | 454/9 | €45,218 | €101,797 | +€56,579 | +125.1% |
| Turnover | 70 | €92,282 | €136,093 | +€43,811 | +47.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,506 | €5,087 | +€2,581 | +103.0% |
| Remuneration, social security and pensions | 62 | €45,218 | €101,797 | +€56,579 | +125.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,200 | €3,200 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,900 | - | -€3,900 | |
| Gross operating margin | 9900 | €89,776 | €131,006 | +€41,230 | +45.9% |
| Operating profit (loss) | 9901 | €37,458 | €26,009 | -€11,449 | -30.6% |
| Financial charges | 65/66B | - | €3,900 | +€3,900 | |
| Recurring financial charges | 65 | - | €3,900 | +€3,900 | |
| Profit (loss) for the period before taxes | 9903 | €37,458 | €22,109 | -€15,349 | -41.0% |
| Income taxes | 67/77 | €9,365 | €5,527 | -€3,838 | -41.0% |
| Profit (loss) for the period | 9904 | €28,093 | €16,582 | -€11,511 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,093 | €16,582 | -€11,511 | -41.0% |
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 7 October 2026 via checked.be.