NEW PEARL TECHNOLOGIES: 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.
NEW PEARL TECHNOLOGIES
Largest movements
- Cash +€278,983
up €278,983 (+176%), from €158,406 to €437,389
mainly Net result for the year (+€187,592) and Other debts (+€72,852)
- Current investments -€40,013
down €40,013 (-28.6%), from €140,000 to €99,987
- Tangible fixed assets -€14,698
down €14,698 (-38.9%), from €37,814 to €23,116
- Profit (loss) carried forward +€81,812
up €81,812 (+55.1%), from €148,566 to €230,378
- Reserves +€75,780
new in 2025: €75,780
- Other debts +€72,852
up €72,852 (+46.0%), from €158,451 to €231,303
- Write-downs +€167,216
no longer reported in 2025 (was -€167,216)
- Other operating charges -€166,551
down €166,551 (-99.5%), from €167,425 to €874
- Gross operating margin +€161,840
up €161,840 (+168%), from €96,228 to €258,068
- Taxes +€39,045
up €39,045 (+228%), from €17,094 to €56,139
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 | €361,031 | €588,021 | +€226,990 | +62.9% |
| Fixed assets | 21/28 | €37,864 | €23,166 | -€14,698 | -38.8% |
| Tangible fixed assets | 22/27 | €37,814 | €23,116 | -€14,698 | -38.9% |
| Furniture and vehicles | 24 | €37,814 | €23,116 | -€14,698 | -38.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €323,167 | €564,855 | +€241,688 | +74.8% |
| Amounts receivable within one year | 40/41 | €19,909 | €24,283 | +€4,374 | +22.0% |
| Trade receivables | 40 | €19,909 | €24,283 | +€4,374 | +22.0% |
| Current investments | 50/53 | €140,000 | €99,987 | -€40,013 | -28.6% |
| Cash at bank and in hand | 54/58 | €158,406 | €437,389 | +€278,983 | +176% |
| Deferred charges and accrued income | 490/1 | €4,852 | €3,197 | -€1,655 | -34.1% |
| Total equity and liabilities | 10/49 | €361,031 | €588,021 | +€226,990 | +62.9% |
| Equity | 10/15 | €156,066 | €313,658 | +€157,592 | +101% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €75,780 | +€75,780 | |
| Tax-exempt reserves | 132 | - | €75,780 | +€75,780 | |
| Profit (loss) carried forward | 14 | €148,566 | €230,378 | +€81,812 | +55.1% |
| Amounts payable | 17/49 | €204,965 | €274,364 | +€69,399 | +33.9% |
| Amounts payable within one year | 42/48 | €204,965 | €274,364 | +€69,399 | +33.9% |
| Trade debts | 44 | €292 | €1,726 | +€1,434 | +490% |
| Suppliers | 440/4 | €292 | €1,726 | +€1,434 | +490% |
| Taxes, remuneration and social security | 45 | €46,222 | €41,335 | -€4,887 | -10.6% |
| Taxes | 450/3 | €46,222 | €41,335 | -€4,887 | -10.6% |
| Other amounts payable | 47/48 | €158,451 | €231,303 | +€72,852 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,948 | €14,698 | -€250 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€167,216 | - | +€167,216 | |
| Other operating charges | 640/8 | €167,425 | €874 | -€166,551 | -99.5% |
| Non-recurring operating charges | 66A | €916 | €1,130 | +€214 | +23.4% |
| Gross operating margin | 9900 | €96,228 | €258,068 | +€161,840 | +168% |
| Operating profit (loss) | 9901 | €80,154 | €241,366 | +€161,212 | +201% |
| Financial income | 75/76B | €2,450 | €2,450 | -€0 | 0.0% |
| Recurring financial income | 75 | €2,450 | €2,450 | -€0 | 0.0% |
| Financial charges | 65/66B | €800 | €85 | -€715 | -89.4% |
| Recurring financial charges | 65 | €800 | €85 | -€715 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €81,804 | €243,731 | +€161,927 | +198% |
| Income taxes | 67/77 | €17,094 | €56,139 | +€39,045 | +228% |
| Profit (loss) for the period | 9904 | €64,710 | €187,592 | +€122,882 | +190% |
| Transfer to tax-exempt reserves | 689 | - | €75,780 | +€75,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,710 | €111,812 | +€47,102 | +72.8% |
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 31 October 2026 via checked.be.