NEURON: 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.
NEURON
Largest movements
- Current investments +€109,803
new in 2025: €109,803
- Cash +€40,735
up €40,735 (+91.3%), from €44,593 to €85,328
mainly Net result for the year (+€85,985) and Tax, wage and social debts (+€45,865)
- Receivables within one year -€13,546
down €13,546 (-90.6%), from €14,956 to €1,410
of which Trade receivables: -€14,956
- Tangible fixed assets -€6,666
down €6,666 (-36.4%), from €18,334 to €11,668
- Reserves +€85,985
up €85,985 (+159.6%), from €53,865 to €139,850
- Tax, wage and social debts +€45,865
up €45,865 (+269.8%), from €16,999 to €62,864
- Gross operating margin +€64,706
up €64,706 (+93.0%), from €69,594 to €134,300
- Taxes +€28,175
up €28,175 (+208.4%), from €13,523 to €41,698
- Depreciation +€5,000
up €5,000 (+300.0%), from €1,667 to €6,666
- Financial income +€1,526
up €1,526 (+8976.1%), from €17 to €1,543
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 | €77,882 | €208,208 | +€130,325 | +167.3% |
| Fixed assets | 21/28 | €18,334 | €11,668 | -€6,666 | -36.4% |
| Tangible fixed assets | 22/27 | €18,334 | €11,668 | -€6,666 | -36.4% |
| Furniture and vehicles | 24 | €18,334 | €11,668 | -€6,666 | -36.4% |
| Current assets | 29/58 | €59,549 | €196,540 | +€136,991 | +230.0% |
| Amounts receivable within one year | 40/41 | €14,956 | €1,410 | -€13,546 | -90.6% |
| Trade receivables | 40 | €14,956 | - | -€14,956 | |
| Other amounts receivable | 41 | - | €1,410 | +€1,410 | |
| Current investments | 50/53 | - | €109,803 | +€109,803 | |
| Cash at bank and in hand | 54/58 | €44,593 | €85,328 | +€40,735 | +91.3% |
| Total equity and liabilities | 10/49 | €77,882 | €208,208 | +€130,325 | +167.3% |
| Equity | 10/15 | €58,865 | €144,850 | +€85,985 | +146.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,865 | €139,850 | +€85,985 | +159.6% |
| Distributable reserves | 133 | €53,865 | €139,850 | +€85,985 | +159.6% |
| Amounts payable | 17/49 | €19,018 | €63,358 | +€44,340 | +233.2% |
| Amounts payable within one year | 42/48 | €17,018 | €63,358 | +€46,340 | +272.3% |
| Trade debts | 44 | €18 | €493 | +€475 | +2606.3% |
| Suppliers | 440/4 | €18 | €493 | +€475 | +2606.3% |
| Taxes, remuneration and social security | 45 | €16,999 | €62,864 | +€45,865 | +269.8% |
| Taxes | 450/3 | €16,999 | €62,864 | +€45,865 | +269.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €6,666 | +€5,000 | +300.0% |
| Other operating charges | 640/8 | €518 | €854 | +€337 | +65.0% |
| Gross operating margin | 9900 | €69,594 | €134,300 | +€64,706 | +93.0% |
| Operating profit (loss) | 9901 | €67,410 | €126,779 | +€59,369 | +88.1% |
| Financial income | 75/76B | €17 | €1,543 | +€1,526 | +8976.1% |
| Recurring financial income | 75 | €17 | €1,543 | +€1,526 | +8976.1% |
| Financial charges | 65/66B | €40 | €639 | +€599 | +1516.7% |
| Recurring financial charges | 65 | €40 | €639 | +€599 | +1516.7% |
| Profit (loss) for the period before taxes | 9903 | €67,387 | €127,683 | +€60,296 | +89.5% |
| Income taxes | 67/77 | €13,523 | €41,698 | +€28,175 | +208.4% |
| Profit (loss) for the period | 9904 | €53,865 | €85,985 | +€32,121 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,865 | €85,985 | +€32,121 | +59.6% |
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 2 October 2026 via checked.be.