NEUROPLAST: 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.
NEUROPLAST
Largest movements
- Tangible fixed assets +€637,867
up €637,867 (+78.5%), from €812,703 to €1.5m
of which Land and buildings: +€640,489
- Cash -€158,286
down €158,286 (-90.9%), from €174,135 to €15,849
mainly Investment in fixed assets (net) (-€747,704) and Trade debts (-€19,569)
- Other debts +€363,882
up €363,882 (+1917.9%), from €18,973 to €382,855
- Debts after one year +€132,833
up €132,833 (+17.3%), from €769,314 to €902,147
- Trade debts -€19,569
down €19,569 (-54.0%), from €36,254 to €16,684
- Depreciation +€72,371
up €72,371 (+193.2%), from €37,466 to €109,837
- Gross operating margin +€38,983
up €38,983 (+30.1%), from €129,501 to €168,484
- Taxes -€15,234
down €15,234 (-82.0%), from €18,573 to €3,339
- Financial charges +€15,143
up €15,143 (+39.5%), from €38,383 to €53,526
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 | €1,104,943 | €1,599,702 | +€494,759 | +44.8% |
| Fixed assets | 21/28 | €819,703 | €1,457,570 | +€637,867 | +77.8% |
| Tangible fixed assets | 22/27 | €812,703 | €1,450,570 | +€637,867 | +78.5% |
| Land and buildings | 22 | €793,914 | €1,434,403 | +€640,489 | +80.7% |
| Plant, machinery and equipment | 23 | €2,099 | €1,729 | -€370 | -17.6% |
| Furniture and vehicles | 24 | €16,690 | €14,437 | -€2,252 | -13.5% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €285,240 | €142,132 | -€143,108 | -50.2% |
| Amounts receivable within one year | 40/41 | €109,776 | €121,714 | +€11,937 | +10.9% |
| Trade receivables | 40 | €94,476 | €96,714 | +€2,237 | +2.4% |
| Other amounts receivable | 41 | €15,300 | €25,000 | +€9,700 | +63.4% |
| Cash at bank and in hand | 54/58 | €174,135 | €15,849 | -€158,286 | -90.9% |
| Deferred charges and accrued income | 490/1 | €1,329 | €4,569 | +€3,241 | +243.9% |
| Total equity and liabilities | 10/49 | €1,104,943 | €1,599,702 | +€494,759 | +44.8% |
| Equity | 10/15 | €199,690 | €199,460 | -€231 | -0.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €90,525 | €90,525 | = | 0.0% |
| Distributable reserves | 133 | €90,525 | €90,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,105 | €100,875 | -€231 | -0.2% |
| Amounts payable | 17/49 | €905,253 | €1,400,242 | +€494,989 | +54.7% |
| Amounts payable after more than one year | 17 | €769,314 | €902,147 | +€132,833 | +17.3% |
| Financial debts | 170/4 | €769,314 | €902,147 | +€132,833 | +17.3% |
| Amounts payable within one year | 42/48 | €133,750 | €495,987 | +€362,237 | +270.8% |
| Current portion of amounts payable after more than one year | 42 | €45,464 | €61,200 | +€15,735 | +34.6% |
| Financial debts | 43 | €8,045 | - | -€8,045 | |
| Credit institutions | 430/8 | €8,045 | - | -€8,045 | |
| Trade debts | 44 | €36,254 | €16,684 | -€19,569 | -54.0% |
| Suppliers | 440/4 | €36,254 | €16,684 | -€19,569 | -54.0% |
| Taxes, remuneration and social security | 45 | €25,014 | €35,248 | +€10,234 | +40.9% |
| Taxes | 450/3 | €16,915 | €20,999 | +€4,084 | +24.1% |
| Remuneration and social security | 454/9 | €8,100 | €14,249 | +€6,150 | +75.9% |
| Other amounts payable | 47/48 | €18,973 | €382,855 | +€363,882 | +1917.9% |
| Accrued charges and deferred income | 492/3 | €2,189 | €2,109 | -€80 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,466 | €109,837 | +€72,371 | +193.2% |
| Other operating charges | 640/8 | €1,974 | €2,013 | +€39 | +2.0% |
| Gross operating margin | 9900 | €129,501 | €168,484 | +€38,983 | +30.1% |
| Operating profit (loss) | 9901 | €90,061 | €56,634 | -€33,426 | -37.1% |
| Financial charges | 65/66B | €38,383 | €53,526 | +€15,143 | +39.5% |
| Recurring financial charges | 65 | €38,383 | €53,526 | +€15,143 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €51,677 | €3,108 | -€48,569 | -94.0% |
| Income taxes | 67/77 | €18,573 | €3,339 | -€15,234 | -82.0% |
| Profit (loss) for the period | 9904 | €33,104 | -€231 | -€33,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,104 | -€231 | -€33,335 |
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 4 October 2026 via checked.be.