NEUROSOM: 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.
NEUROSOM
Largest movements
- Current investments +€500,000
new in 2025: €500,000
- Cash -€234,651
down €234,651 (-38.1%), from €615,150 to €380,499
mainly Current investments (-€500,000) and Receivables within one year (-€81,263)
- Intangible fixed assets -€85,714
down €85,714 (-23.1%), from €371,429 to €285,714
- Receivables within one year +€81,263
up €81,263 (+754.4%), from €10,773 to €92,035
of which Other amounts receivable: +€80,558
- Tangible fixed assets -€26,214
down €26,214 (-28.3%), from €92,667 to €66,453
of which Furniture and vehicles: -€24,363
- Profit (loss) carried forward +€336,274
up €336,274 (+40.2%), from €835,856 to €1.2m
- Other debts -€53,450
down €53,450 (-100.0%), from €53,450 to €0
- Debts after one year -€44,999
down €44,999 (-32.3%), from €139,330 to €94,331
- Tax, wage and social debts +€21,548
up €21,548 (+24.9%), from €86,645 to €108,193
- Gross operating margin +€84,467
up €84,467 (+17.6%), from €479,087 to €563,554
- Taxes +€25,298
up €25,298 (+30.5%), from €82,895 to €108,193
- Financial charges -€15,601
down €15,601 (-68.1%), from €22,908 to €7,307
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 | €1,183,059 | €1,443,250 | +€260,191 | +22.0% |
| Fixed assets | 21/28 | €464,096 | €352,168 | -€111,928 | -24.1% |
| Intangible fixed assets | 21 | €371,429 | €285,714 | -€85,714 | -23.1% |
| Tangible fixed assets | 22/27 | €92,667 | €66,453 | -€26,214 | -28.3% |
| Furniture and vehicles | 24 | €86,061 | €61,697 | -€24,363 | -28.3% |
| Other tangible fixed assets | 26 | €6,607 | €4,756 | -€1,851 | -28.0% |
| Current assets | 29/58 | €718,963 | €1,091,082 | +€372,119 | +51.8% |
| Amounts receivable within one year | 40/41 | €10,773 | €92,035 | +€81,263 | +754.4% |
| Trade receivables | 40 | - | €705 | +€705 | |
| Other amounts receivable | 41 | €10,773 | €91,330 | +€80,558 | +747.8% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €615,150 | €380,499 | -€234,651 | -38.1% |
| Deferred charges and accrued income | 490/1 | €93,040 | €118,548 | +€25,508 | +27.4% |
| Total equity and liabilities | 10/49 | €1,183,059 | €1,443,250 | +€260,191 | +22.0% |
| Equity | 10/15 | €841,856 | €1,178,130 | +€336,274 | +39.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €835,856 | €1,172,130 | +€336,274 | +40.2% |
| Amounts payable | 17/49 | €341,203 | €265,120 | -€76,084 | -22.3% |
| Amounts payable after more than one year | 17 | €139,330 | €94,331 | -€44,999 | -32.3% |
| Financial debts | 170/4 | €139,330 | €94,331 | -€44,999 | -32.3% |
| Amounts payable within one year | 42/48 | €184,825 | €153,297 | -€31,528 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €43,238 | €44,999 | +€1,761 | +4.1% |
| Trade debts | 44 | €1,492 | €105 | -€1,387 | -93.0% |
| Suppliers | 440/4 | €1,492 | €105 | -€1,387 | -93.0% |
| Taxes, remuneration and social security | 45 | €86,645 | €108,193 | +€21,548 | +24.9% |
| Taxes | 450/3 | €86,645 | €108,193 | +€21,548 | +24.9% |
| Other amounts payable | 47/48 | €53,450 | €0 | -€53,450 | -100.0% |
| Accrued charges and deferred income | 492/3 | €17,048 | €17,491 | +€443 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,228 | €111,020 | +€792 | +0.7% |
| Other operating charges | 640/8 | €1,411 | €1,906 | +€495 | +35.1% |
| Gross operating margin | 9900 | €479,087 | €563,554 | +€84,467 | +17.6% |
| Operating profit (loss) | 9901 | €367,449 | €450,628 | +€83,179 | +22.6% |
| Financial income | 75/76B | €0 | €1,146 | +€1,146 | +11462600.0% |
| Recurring financial income | 75 | €0 | €1,146 | +€1,146 | +11462600.0% |
| Financial charges | 65/66B | €22,908 | €7,307 | -€15,601 | -68.1% |
| Recurring financial charges | 65 | €22,908 | €7,307 | -€15,601 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €344,541 | €444,467 | +€99,927 | +29.0% |
| Income taxes | 67/77 | €82,895 | €108,193 | +€25,298 | +30.5% |
| Profit (loss) for the period | 9904 | €261,646 | €336,274 | +€74,628 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €261,646 | €336,274 | +€74,628 | +28.5% |
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 12 October 2026 via checked.be.