Neva Design: 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.
Neva Design
Largest movements
- Receivables within one year -€17,193
down €17,193 (-31.5%), from €54,547 to €37,354
of which Other amounts receivable: -€9,376
- Cash +€8,585
up €8,585 (+69.6%), from €12,326 to €20,911
mainly Net result for the year (+€42,510) and Receivables within one year (+€17,193)
- Deferred charges and accrued income -€7,842
down €7,842 (-94.7%), from €8,282 to €440
- Tangible fixed assets -€4,506
down €4,506 (-17.4%), from €25,867 to €21,361
of which Plant, machinery and equipment: -€4,272
- Financial fixed assets -€1,798
down €1,798 (-33.4%), from €5,382 to €3,584
- Profit (loss) carried forward +€42,510
up €42,510, from -€25,609 to €16,900
- Tax, wage and social debts -€25,435
down €25,435 (-36.9%), from €68,889 to €43,454
of which Taxes: -€21,861
- Accrued charges and deferred income -€23,479
no longer reported in 2025 (was €23,479)
- Debts after one year -€11,656
down €11,656 (-24.8%), from €46,936 to €35,280
of which Financial debts: -€14,406
- Current portion of long-term debt -€2,471
down €2,471 (-20.8%), from €11,896 to €9,425
- Gross operating margin +€19,437
up €19,437 (+9.0%), from €216,283 to €235,721
- Staff costs +€9,374
up €9,374 (+5.9%), from €159,206 to €168,580
- Other operating charges +€3,349
up €3,349 (+32.5%), from €10,300 to €13,649
- Financial charges -€3,024
down €3,024 (-75.9%), from €3,984 to €960
of which Non-recurring financial charges: -€2,590
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 | €141,958 | €119,204 | -€22,754 | -16.0% |
| Fixed assets | 21/28 | €31,249 | €24,946 | -€6,303 | -20.2% |
| Tangible fixed assets | 22/27 | €25,867 | €21,361 | -€4,506 | -17.4% |
| Plant, machinery and equipment | 23 | €20,066 | €15,793 | -€4,272 | -21.3% |
| Furniture and vehicles | 24 | €5,802 | €5,568 | -€233 | -4.0% |
| Financial fixed assets | 28 | €5,382 | €3,584 | -€1,798 | -33.4% |
| Current assets | 29/58 | €110,709 | €94,258 | -€16,451 | -14.9% |
| Stocks and contracts in progress | 3 | €35,554 | €35,554 | = | 0.0% |
| Stocks | 30/36 | €35,554 | €35,554 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,547 | €37,354 | -€17,193 | -31.5% |
| Trade receivables | 40 | €7,817 | - | -€7,817 | |
| Other amounts receivable | 41 | €46,730 | €37,354 | -€9,376 | -20.1% |
| Cash at bank and in hand | 54/58 | €12,326 | €20,911 | +€8,585 | +69.6% |
| Deferred charges and accrued income | 490/1 | €8,282 | €440 | -€7,842 | -94.7% |
| Total equity and liabilities | 10/49 | €141,958 | €119,204 | -€22,754 | -16.0% |
| Equity | 10/15 | -€25,509 | €17,000 | +€42,510 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,609 | €16,900 | +€42,510 | |
| Amounts payable | 17/49 | €167,467 | €102,204 | -€65,264 | -39.0% |
| Amounts payable after more than one year | 17 | €46,936 | €35,280 | -€11,656 | -24.8% |
| Financial debts | 170/4 | €35,936 | €21,530 | -€14,406 | -40.1% |
| Other amounts payable | 178/9 | €11,000 | €13,750 | +€2,750 | +25.0% |
| Amounts payable within one year | 42/48 | €97,052 | €66,923 | -€30,129 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €11,896 | €9,425 | -€2,471 | -20.8% |
| Trade debts | 44 | €14,267 | €14,044 | -€222 | -1.6% |
| Suppliers | 440/4 | €14,267 | €14,044 | -€222 | -1.6% |
| Taxes, remuneration and social security | 45 | €68,889 | €43,454 | -€25,435 | -36.9% |
| Taxes | 450/3 | €36,961 | €15,100 | -€21,861 | -59.1% |
| Remuneration and social security | 454/9 | €31,928 | €28,354 | -€3,574 | -11.2% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €23,479 | - | -€23,479 | |
| Remuneration, social security and pensions | 62 | €159,206 | €168,580 | +€9,374 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,216 | €6,134 | +€1,919 | +45.5% |
| Other operating charges | 640/8 | €10,300 | €13,649 | +€3,349 | +32.5% |
| Gross operating margin | 9900 | €216,283 | €235,721 | +€19,437 | +9.0% |
| Operating profit (loss) | 9901 | €42,563 | €47,357 | +€4,795 | +11.3% |
| Financial income | 75/76B | €2,163 | - | -€2,163 | |
| Recurring financial income | 75 | €2,163 | - | -€2,163 | |
| Financial charges | 65/66B | €3,984 | €960 | -€3,024 | -75.9% |
| Recurring financial charges | 65 | €1,394 | €960 | -€433 | -31.1% |
| Non-recurring financial charges | 66B | €2,590 | - | -€2,590 | |
| Profit (loss) for the period before taxes | 9903 | €40,741 | €46,397 | +€5,656 | +13.9% |
| Income taxes | 67/77 | €1,750 | €3,887 | +€2,137 | +122% |
| Profit (loss) for the period | 9904 | €38,991 | €42,510 | +€3,519 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,991 | €42,510 | +€3,519 | +9.0% |
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 15 October 2026 via checked.be.