Neuropsyplus: 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.
Neuropsyplus
Largest movements
- Cash +€17,461
up €17,461 (+59.8%), from €29,192 to €46,653
mainly Net result for the year (+€24,667) and Depreciation (+€3,200)
- Tangible fixed assets -€3,200
down €3,200 (-25.5%), from €12,528 to €9,328
- Profit (loss) carried forward +€24,667
up €24,667 (+92.0%), from €26,798 to €51,464
- Other debts -€7,369
down €7,369 (-76.8%), from €9,596 to €2,227
- Tax, wage and social debts -€3,469
down €3,469 (-32.6%), from €10,650 to €7,180
- Gross operating margin -€5,315
down €5,315 (-12.8%), from €41,454 to €36,139
- Taxes -€3,469
down €3,469 (-32.6%), from €10,650 to €7,180
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 | €49,720 | €63,981 | +€14,261 | +28.7% |
| Fixed assets | 21/28 | €12,528 | €9,328 | -€3,200 | -25.5% |
| Tangible fixed assets | 22/27 | €12,528 | €9,328 | -€3,200 | -25.5% |
| Furniture and vehicles | 24 | €12,528 | €9,328 | -€3,200 | -25.5% |
| Current assets | 29/58 | €37,192 | €54,653 | +€17,461 | +46.9% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,192 | €46,653 | +€17,461 | +59.8% |
| Total equity and liabilities | 10/49 | €49,720 | €63,981 | +€14,261 | +28.7% |
| Equity | 10/15 | €28,798 | €53,464 | +€24,667 | +85.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,798 | €51,464 | +€24,667 | +92.0% |
| Amounts payable | 17/49 | €20,922 | €10,517 | -€10,406 | -49.7% |
| Amounts payable within one year | 42/48 | €20,854 | €10,517 | -€10,337 | -49.6% |
| Trade debts | 44 | €608 | €1,109 | +€501 | +82.3% |
| Suppliers | 440/4 | €608 | €1,109 | +€501 | +82.3% |
| Taxes, remuneration and social security | 45 | €10,650 | €7,180 | -€3,469 | -32.6% |
| Taxes | 450/3 | €10,650 | €7,180 | -€3,469 | -32.6% |
| Other amounts payable | 47/48 | €9,596 | €2,227 | -€7,369 | -76.8% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,200 | €3,200 | = | 0.0% |
| Other operating charges | 640/8 | €1,088 | €798 | -€290 | -26.7% |
| Gross operating margin | 9900 | €41,454 | €36,139 | -€5,315 | -12.8% |
| Operating profit (loss) | 9901 | €37,166 | €32,141 | -€5,025 | -13.5% |
| Financial charges | 65/66B | €20 | €294 | +€274 | +1381.6% |
| Recurring financial charges | 65 | €20 | €294 | +€274 | +1381.6% |
| Profit (loss) for the period before taxes | 9903 | €37,146 | €31,847 | -€5,299 | -14.3% |
| Income taxes | 67/77 | €10,650 | €7,180 | -€3,469 | -32.6% |
| Profit (loss) for the period | 9904 | €26,496 | €24,667 | -€1,830 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,496 | €24,667 | -€1,830 | -6.9% |
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 3 October 2026 via checked.be.