NEYENS: 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.
NEYENS
Largest movements
- Current investments -€56,892
down €56,892 (-7.9%), from €718,189 to €661,298
- Receivables within one year -€16,502
down €16,502 (-86.9%), from €18,993 to €2,491
of which Trade receivables: -€18,048
- Tangible fixed assets -€12,556
down €12,556 (-6.9%), from €182,903 to €170,347
of which Land and buildings: -€12,827
- Reserves -€79,370
down €79,370 (-8.8%), from €901,180 to €821,810
of which Distributable reserves: -€79,370
- Current portion of long-term debt -€14,243
down €14,243 (-91.5%), from €15,568 to €1,325
- Financial income -€103,415
down €103,415 (-67.7%), from €152,774 to €49,358
- Taxes -€42,480
down €42,480 (-96.4%), from €44,055 to €1,575
- Gross operating margin -€36,993
down €36,993, from €12,640 to -€24,354
- Financial charges -€8,077
down €8,077 (-70.9%), from €11,392 to €3,316
- Depreciation +€375
up €375 (+2.6%), from €14,248 to €14,622
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 | €945,586 | €851,323 | -€94,262 | -10.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €182,903 | €170,347 | -€12,556 | -6.9% |
| Tangible fixed assets | 22/27 | €182,903 | €170,347 | -€12,556 | -6.9% |
| Land and buildings | 22 | €177,026 | €164,198 | -€12,827 | -7.2% |
| Plant, machinery and equipment | 23 | €1,071 | €2,780 | +€1,710 | +159.7% |
| Furniture and vehicles | 24 | €4,807 | €3,369 | -€1,438 | -29.9% |
| Current assets | 29/58 | €762,682 | €680,976 | -€81,706 | -10.7% |
| Amounts receivable within one year | 40/41 | €18,993 | €2,491 | -€16,502 | -86.9% |
| Trade receivables | 40 | €18,988 | €941 | -€18,048 | -95.0% |
| Other amounts receivable | 41 | €4 | €1,550 | +€1,546 | +34737.5% |
| Current investments | 50/53 | €718,189 | €661,298 | -€56,892 | -7.9% |
| Cash at bank and in hand | 54/58 | €12,323 | €4,851 | -€7,471 | -60.6% |
| Deferred charges and accrued income | 490/1 | €13,177 | €12,336 | -€841 | -6.4% |
| Total equity and liabilities | 10/49 | €945,586 | €851,323 | -€94,262 | -10.0% |
| Equity | 10/15 | €919,780 | €840,410 | -€79,370 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €901,180 | €821,810 | -€79,370 | -8.8% |
| Non-distributable reserves | 130/1 | €1,862 | €1,862 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,862 | €1,862 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,949 | €9,949 | = | 0.0% |
| Distributable reserves | 133 | €889,369 | €809,999 | -€79,370 | -8.9% |
| Amounts payable | 17/49 | €25,806 | €10,913 | -€14,893 | -57.7% |
| Amounts payable after more than one year | 17 | €1,325 | - | -€1,325 | |
| Financial debts | 170/4 | €1,325 | - | -€1,325 | |
| Amounts payable within one year | 42/48 | €24,481 | €10,913 | -€13,567 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €15,568 | €1,325 | -€14,243 | -91.5% |
| Trade debts | 44 | €476 | €372 | -€104 | -21.9% |
| Suppliers | 440/4 | €476 | €372 | -€104 | -21.9% |
| Taxes, remuneration and social security | 45 | €7,841 | €9,204 | +€1,362 | +17.4% |
| Taxes | 450/3 | €7,841 | €3,124 | -€4,717 | -60.2% |
| Remuneration and social security | 454/9 | - | €6,080 | +€6,080 | |
| Other amounts payable | 47/48 | €595 | €13 | -€582 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,248 | €14,622 | +€375 | +2.6% |
| Other operating charges | 640/8 | €3,484 | €3,611 | +€127 | +3.7% |
| Gross operating margin | 9900 | €12,640 | -€24,354 | -€36,993 | |
| Operating profit (loss) | 9901 | -€5,092 | -€42,588 | -€37,496 | -736.4% |
| Financial income | 75/76B | €152,774 | €49,358 | -€103,415 | -67.7% |
| Recurring financial income | 75 | €152,774 | €49,358 | -€103,415 | -67.7% |
| Financial charges | 65/66B | €11,392 | €3,316 | -€8,077 | -70.9% |
| Recurring financial charges | 65 | €11,392 | €3,316 | -€8,077 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €136,290 | €3,455 | -€132,834 | -97.5% |
| Income taxes | 67/77 | €44,055 | €1,575 | -€42,480 | -96.4% |
| Profit (loss) for the period | 9904 | €92,234 | €1,880 | -€90,354 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,234 | €1,880 | -€90,354 | -98.0% |
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 6 October 2026 via checked.be.