NEUMON: 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.
NEUMON
Largest movements
- Cash -€308,380
down €308,380 (-95.2%), from €323,937 to €15,557
mainly Receivables within one year (-€164,492) and Other debts (-€150,113)
- Receivables within one year +€164,492
up €164,492 (+66.4%), from €247,659 to €412,151
of which Other amounts receivable: +€162,512
- Tangible fixed assets -€14,392
down €14,392 (-4.4%), from €330,245 to €315,853
of which Land and buildings: -€24,823
- Other debts -€150,113
down €150,113 (-60.0%), from €250,113 to €100,000
- Tax, wage and social debts +€23,886
up €23,886 (+306.8%), from €7,786 to €31,672
- Profit (loss) carried forward -€21,320
down €21,320 (-61.3%), from €34,799 to €13,478
- Advances received -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Gross operating margin +€90,609
up €90,609 (+132.1%), from €68,585 to €159,194
- Taxes +€23,886
up €23,886 (+306.8%), from €7,786 to €31,672
- Depreciation +€2,054
up €2,054 (+8.1%), from €25,376 to €27,430
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 | €903,114 | €743,561 | -€159,553 | -17.7% |
| Fixed assets | 21/28 | €330,245 | €315,853 | -€14,392 | -4.4% |
| Tangible fixed assets | 22/27 | €330,245 | €315,853 | -€14,392 | -4.4% |
| Land and buildings | 22 | €317,298 | €292,476 | -€24,823 | -7.8% |
| Plant, machinery and equipment | 23 | €12,947 | €23,377 | +€10,430 | +80.6% |
| Current assets | 29/58 | €572,869 | €427,707 | -€145,161 | -25.3% |
| Amounts receivable within one year | 40/41 | €247,659 | €412,151 | +€164,492 | +66.4% |
| Trade receivables | 40 | - | €1,980 | +€1,980 | |
| Other amounts receivable | 41 | €247,659 | €410,171 | +€162,512 | +65.6% |
| Cash at bank and in hand | 54/58 | €323,937 | €15,557 | -€308,380 | -95.2% |
| Deferred charges and accrued income | 490/1 | €1,272 | €0 | -€1,272 | -100.0% |
| Total equity and liabilities | 10/49 | €903,114 | €743,561 | -€159,553 | -17.7% |
| Equity | 10/15 | €584,799 | €563,478 | -€21,320 | -3.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | - | -€500,000 | |
| Issued capital | 100 | €500,000 | - | -€500,000 | |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | - | -€50,000 | |
| Legal reserve | 130 | €50,000 | - | -€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €34,799 | €13,478 | -€21,320 | -61.3% |
| Amounts payable | 17/49 | €318,315 | €180,082 | -€138,233 | -43.4% |
| Amounts payable after more than one year | 17 | €37,500 | €37,500 | = | 0.0% |
| Other amounts payable | 178/9 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €280,815 | €142,582 | -€138,233 | -49.2% |
| Trade debts | 44 | €2,916 | €10,910 | +€7,994 | +274.1% |
| Suppliers | 440/4 | €2,916 | €10,910 | +€7,994 | +274.1% |
| Advances received on contracts in progress | 46 | €20,000 | €0 | -€20,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,786 | €31,672 | +€23,886 | +306.8% |
| Taxes | 450/3 | €7,786 | €31,672 | +€23,886 | +306.8% |
| Other amounts payable | 47/48 | €250,113 | €100,000 | -€150,113 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,376 | €27,430 | +€2,054 | +8.1% |
| Other operating charges | 640/8 | €24,155 | €25,524 | +€1,369 | +5.7% |
| Gross operating margin | 9900 | €68,585 | €159,194 | +€90,609 | +132.1% |
| Operating profit (loss) | 9901 | €19,054 | €106,240 | +€87,186 | +457.6% |
| Financial income | 75/76B | €4,660 | €4,217 | -€442 | -9.5% |
| Recurring financial income | 75 | €4,660 | €4,217 | -€442 | -9.5% |
| Financial charges | 65/66B | €65 | €106 | +€41 | +63.6% |
| Recurring financial charges | 65 | €65 | €106 | +€41 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €23,649 | €110,352 | +€86,703 | +366.6% |
| Income taxes | 67/77 | €7,786 | €31,672 | +€23,886 | +306.8% |
| Profit (loss) for the period | 9904 | €15,863 | €78,680 | +€62,817 | +396.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,863 | €78,680 | +€62,817 | +396.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.