Neyens Alain: 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.
Neyens Alain
Largest movements
- Cash -€20,944
down €20,944 (-75.7%), from €27,654 to €6,709
mainly Contributions, distributions and other (-€53,041) and Receivables within one year (-€17,901)
- Receivables within one year +€17,901
up €17,901 (+114%), from €15,705 to €33,605
of which Trade receivables: +€14,809
- Tangible fixed assets +€4,864
new in 2025: €4,864
- Receivables after one year -€3,033
down €3,033 (-7.7%), from €39,539 to €36,505
- Deferred charges and accrued income -€2,576
down €2,576 (-95.7%), from €2,693 to €117
- Profit (loss) carried forward -€53,041
no longer reported in 2025 (was €53,041)
- Reserves +€28,197
new in 2025: €28,197
- Other debts +€20,941
up €20,941 (+125%), from €16,812 to €37,753
- Trade debts -€1,411
down €1,411 (-24.0%), from €5,889 to €4,478
- Gross operating margin +€8,131
up €8,131 (+24.1%), from €33,756 to €41,887
- Taxes +€3,681
up €3,681 (+36.3%), from €10,153 to €13,834
- Financial income +€1,292
up €1,292 (+62.3%), from €2,075 to €3,367
- Depreciation +€1,150
up €1,150 (+247%), from €465 to €1,616
- Financial charges -€483
down €483 (-49.7%), from €971 to €488
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 | €86,659 | €81,981 | -€4,679 | -5.4% |
| Fixed assets | 21/28 | - | €4,864 | +€4,864 | |
| Tangible fixed assets | 22/27 | - | €4,864 | +€4,864 | |
| Furniture and vehicles | 24 | - | €4,864 | +€4,864 | |
| Current assets | 29/58 | €86,659 | €77,116 | -€9,543 | -11.0% |
| Amounts receivable after more than one year | 29 | €39,539 | €36,505 | -€3,033 | -7.7% |
| Other amounts receivable | 291 | €39,539 | €36,505 | -€3,033 | -7.7% |
| Stocks and contracts in progress | 3 | €1,069 | €180 | -€890 | -83.2% |
| Stocks | 30/36 | €1,069 | €180 | -€890 | -83.2% |
| Amounts receivable within one year | 40/41 | €15,705 | €33,605 | +€17,901 | +114% |
| Trade receivables | 40 | €9,188 | €23,997 | +€14,809 | +161% |
| Other amounts receivable | 41 | €6,517 | €9,609 | +€3,092 | +47.4% |
| Cash at bank and in hand | 54/58 | €27,654 | €6,709 | -€20,944 | -75.7% |
| Deferred charges and accrued income | 490/1 | €2,693 | €117 | -€2,576 | -95.7% |
| Total equity and liabilities | 10/49 | €86,659 | €81,981 | -€4,679 | -5.4% |
| Equity | 10/15 | €63,041 | €38,197 | -€24,845 | -39.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €28,197 | +€28,197 | |
| Distributable reserves | 133 | - | €28,197 | +€28,197 | |
| Profit (loss) carried forward | 14 | €53,041 | - | -€53,041 | |
| Amounts payable | 17/49 | €23,618 | €43,784 | +€20,166 | +85.4% |
| Amounts payable within one year | 42/48 | €23,552 | €43,717 | +€20,165 | +85.6% |
| Trade debts | 44 | €5,889 | €4,478 | -€1,411 | -24.0% |
| Suppliers | 440/4 | €5,889 | €4,478 | -€1,411 | -24.0% |
| Taxes, remuneration and social security | 45 | €851 | €1,487 | +€635 | +74.7% |
| Taxes | 450/3 | €851 | €1,487 | +€635 | +74.7% |
| Other amounts payable | 47/48 | €16,812 | €37,753 | +€20,941 | +125% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €1,616 | +€1,150 | +247% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €340 | +€340 | |
| Other operating charges | 640/8 | €1,237 | €780 | -€457 | -36.9% |
| Gross operating margin | 9900 | €33,756 | €41,887 | +€8,131 | +24.1% |
| Operating profit (loss) | 9901 | €32,053 | €39,151 | +€7,098 | +22.1% |
| Financial income | 75/76B | €2,075 | €3,367 | +€1,292 | +62.3% |
| Recurring financial income | 75 | €2,075 | €3,367 | +€1,292 | +62.3% |
| Financial charges | 65/66B | €971 | €488 | -€483 | -49.7% |
| Recurring financial charges | 65 | €971 | €488 | -€483 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €33,157 | €42,030 | +€8,873 | +26.8% |
| Income taxes | 67/77 | €10,153 | €13,834 | +€3,681 | +36.3% |
| Profit (loss) for the period | 9904 | €23,004 | €28,197 | +€5,192 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,004 | €28,197 | +€5,192 | +22.6% |
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 27 October 2026 via checked.be.