NEUROHERNANDEZ: 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.
NEUROHERNANDEZ
Largest movements
- Receivables within one year -€7,643
down €7,643 (-27.9%), from €27,351 to €19,707
of which Other amounts receivable: -€7,643
- Cash +€7,233
up €7,233 (+5.8%), from €124,212 to €131,445
mainly Net result for the year (+€257,404) and Depreciation (+€26,581)
- Profit (loss) carried forward +€96,820
up €96,820, from €0 to €96,820
- Debts after one year -€57,644
down €57,644 (-49.1%), from €117,307 to €59,663
- Tax, wage and social debts -€40,723
down €40,723 (-38.8%), from €104,895 to €64,172
- Gross operating margin +€239,028
up €239,028 (+165%), from €145,232 to €384,260
- Taxes +€59,679
up €59,679 (+236%), from €25,293 to €84,971
- Financial charges +€4,905
up €4,905 (+165%), from €2,969 to €7,874
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.
Derived cash bridge
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 | €288,603 | €286,962 | -€1,641 | -0.6% |
| Fixed assets | 21/28 | €136,220 | €134,920 | -€1,301 | -1.0% |
| Tangible fixed assets | 22/27 | €136,220 | €134,920 | -€1,301 | -1.0% |
| Land and buildings | 22 | €29,546 | €25,900 | -€3,646 | -12.3% |
| Plant, machinery and equipment | 23 | €22,745 | €12,930 | -€9,815 | -43.2% |
| Furniture and vehicles | 24 | €41,022 | €43,186 | +€2,164 | +5.3% |
| Other tangible fixed assets | 26 | €42,907 | €52,903 | +€9,995 | +23.3% |
| Current assets | 29/58 | €152,382 | €152,042 | -€340 | -0.2% |
| Amounts receivable within one year | 40/41 | €27,351 | €19,707 | -€7,643 | -27.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €27,351 | €19,707 | -€7,643 | -27.9% |
| Cash at bank and in hand | 54/58 | €124,212 | €131,445 | +€7,233 | +5.8% |
| Deferred charges and accrued income | 490/1 | €820 | €890 | +€70 | +8.6% |
| Total equity and liabilities | 10/49 | €288,603 | €286,962 | -€1,641 | -0.6% |
| Equity | 10/15 | €5,000 | €101,820 | +€96,820 | +1,936% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €96,820 | +€96,820 | |
| Amounts payable | 17/49 | €283,603 | €185,142 | -€98,461 | -34.7% |
| Amounts payable after more than one year | 17 | €117,307 | €59,663 | -€57,644 | -49.1% |
| Financial debts | 170/4 | €117,307 | €59,663 | -€57,644 | -49.1% |
| Amounts payable within one year | 42/48 | €166,296 | €125,479 | -€40,817 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €55,693 | €57,644 | +€1,951 | +3.5% |
| Trade debts | 44 | €5,708 | €3,663 | -€2,044 | -35.8% |
| Suppliers | 440/4 | €5,708 | €3,663 | -€2,044 | -35.8% |
| Taxes, remuneration and social security | 45 | €104,895 | €64,172 | -€40,723 | -38.8% |
| Taxes | 450/3 | €104,895 | €64,172 | -€40,723 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,336 | €26,581 | +€2,244 | +9.2% |
| Other operating charges | 640/8 | €4,045 | €3,448 | -€597 | -14.7% |
| Non-recurring operating charges | 66A | €2,000 | €4,000 | +€2,000 | +100% |
| Gross operating margin | 9900 | €145,232 | €384,260 | +€239,028 | +165% |
| Operating profit (loss) | 9901 | €114,851 | €350,231 | +€235,380 | +205% |
| Financial income | 75/76B | €663 | €19 | -€644 | -97.1% |
| Recurring financial income | 75 | €663 | €19 | -€644 | -97.1% |
| Financial charges | 65/66B | €2,969 | €7,874 | +€4,905 | +165% |
| Recurring financial charges | 65 | €2,969 | €7,874 | +€4,905 | +165% |
| Profit (loss) for the period before taxes | 9903 | €112,544 | €342,376 | +€229,832 | +204% |
| Income taxes | 67/77 | €25,293 | €84,971 | +€59,679 | +236% |
| Profit (loss) for the period | 9904 | €87,252 | €257,404 | +€170,153 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €87,252 | €257,404 | +€170,153 | +195% |
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 21 October 2026 via checked.be.