NEUROCOP: 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.
NEUROCOP
Largest movements
- Cash +€25,565
up €25,565 (+93.9%), from €27,223 to €52,788
mainly Net result for the year (+€58,309) and Depreciation (+€22,683)
- Current investments +€18,000
up €18,000 (+25.2%), from €71,500 to €89,500
- Tangible fixed assets -€14,179
down €14,179 (-6.4%), from €220,200 to €206,021
of which Land and buildings: -€19,987
- Receivables within one year +€6,524
new in 2025: €6,524
of which Other amounts receivable: +€5,783
- Reserves +€58,309
up €58,309 (+48.7%), from €119,804 to €178,113
of which Non-distributable reserves: +€58,309
- Debts after one year -€13,830
down €13,830 (-15.0%), from €92,452 to €78,622
- Gross operating margin +€17,685
up €17,685 (+19.6%), from €90,077 to €107,762
- Taxes +€4,347
up €4,347 (+23.2%), from €18,701 to €23,048
- Depreciation +€1,150
up €1,150 (+5.3%), from €21,533 to €22,683
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 | €335,300 | €373,578 | +€38,279 | +11.4% |
| Fixed assets | 21/28 | €220,200 | €206,021 | -€14,179 | -6.4% |
| Tangible fixed assets | 22/27 | €220,200 | €206,021 | -€14,179 | -6.4% |
| Land and buildings | 22 | €216,656 | €196,670 | -€19,987 | -9.2% |
| Plant, machinery and equipment | 23 | €669 | €5,250 | +€4,581 | +685.1% |
| Furniture and vehicles | 24 | €2,876 | €1,648 | -€1,227 | -42.7% |
| Assets under construction and advance payments | 27 | - | €2,454 | +€2,454 | |
| Current assets | 29/58 | €115,099 | €167,557 | +€52,458 | +45.6% |
| Amounts receivable within one year | 40/41 | - | €6,524 | +€6,524 | |
| Trade receivables | 40 | - | €741 | +€741 | |
| Other amounts receivable | 41 | - | €5,783 | +€5,783 | |
| Current investments | 50/53 | €71,500 | €89,500 | +€18,000 | +25.2% |
| Cash at bank and in hand | 54/58 | €27,223 | €52,788 | +€25,565 | +93.9% |
| Deferred charges and accrued income | 490/1 | €16,376 | €18,745 | +€2,369 | +14.5% |
| Total equity and liabilities | 10/49 | €335,300 | €373,578 | +€38,279 | +11.4% |
| Equity | 10/15 | €133,250 | €191,559 | +€58,309 | +43.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €119,804 | €178,113 | +€58,309 | +48.7% |
| Non-distributable reserves | 130/1 | €117,944 | €176,253 | +€58,309 | +49.4% |
| Reserves not available under the articles | 1311 | €117,944 | €176,253 | +€58,309 | +49.4% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,046 | €1,046 | = | 0.0% |
| Amounts payable | 17/49 | €202,050 | €182,019 | -€20,030 | -9.9% |
| Amounts payable after more than one year | 17 | €92,452 | €78,622 | -€13,830 | -15.0% |
| Financial debts | 170/4 | €92,452 | €78,622 | -€13,830 | -15.0% |
| Amounts payable within one year | 42/48 | €109,367 | €103,353 | -€6,014 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €13,624 | €13,830 | +€206 | +1.5% |
| Trade debts | 44 | €1,568 | €1,503 | -€66 | -4.2% |
| Suppliers | 440/4 | €1,568 | €1,503 | -€66 | -4.2% |
| Taxes, remuneration and social security | 45 | €11,084 | €7,503 | -€3,581 | -32.3% |
| Taxes | 450/3 | €10,374 | €7,503 | -€2,870 | -27.7% |
| Remuneration and social security | 454/9 | €710 | - | -€710 | |
| Other amounts payable | 47/48 | €83,091 | €80,517 | -€2,573 | -3.1% |
| Accrued charges and deferred income | 492/3 | €231 | €44 | -€187 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,533 | €22,683 | +€1,150 | +5.3% |
| Other operating charges | 640/8 | €1,906 | €1,983 | +€77 | +4.1% |
| Gross operating margin | 9900 | €90,077 | €107,762 | +€17,685 | +19.6% |
| Operating profit (loss) | 9901 | €66,639 | €83,096 | +€16,458 | +24.7% |
| Financial charges | 65/66B | €2,014 | €1,739 | -€275 | -13.6% |
| Recurring financial charges | 65 | €2,014 | €1,739 | -€275 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €64,625 | €81,357 | +€16,732 | +25.9% |
| Income taxes | 67/77 | €18,701 | €23,048 | +€4,347 | +23.2% |
| Profit (loss) for the period | 9904 | €45,924 | €58,309 | +€12,385 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,924 | €58,309 | +€12,385 | +27.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.