NEYENS MARC: 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 MARC
Largest movements
- Cash -€14,697
down €14,697 (-13.8%), from €106,222 to €91,525
mainly Trade debts (-€17,766) and Receivables within one year (-€9,733)
- Tangible fixed assets -€10,499
down €10,499 (-19.5%), from €53,801 to €43,303
of which Furniture and vehicles: -€13,934
- Receivables within one year +€9,733
up €9,733 (+36.4%), from €26,728 to €36,461
of which Other amounts receivable: +€6,531
- Trade debts -€17,766
down €17,766 (-81.7%), from €21,757 to €3,991
- Other debts +€4,319
up €4,319 (+5.7%), from €76,198 to €80,517
- Accrued charges and deferred income -€4,119
no longer reported in 2025 (was €4,119)
- Gross operating margin -€23,707
down €23,707 (-53.3%), from €44,462 to €20,755
- Taxes -€6,564
down €6,564 (-80.1%), from €8,191 to €1,627
- Financial charges -€6,047
down €6,047 (-97.6%), from €6,195 to €148
- Financial income -€933
down €933 (-94.1%), from €991 to €58
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 | €287,845 | €273,529 | -€14,316 | -5.0% |
| Fixed assets | 21/28 | €53,801 | €43,303 | -€10,499 | -19.5% |
| Tangible fixed assets | 22/27 | €53,801 | €43,303 | -€10,499 | -19.5% |
| Plant, machinery and equipment | 23 | €2,655 | €6,091 | +€3,436 | +129% |
| Furniture and vehicles | 24 | €51,146 | €37,212 | -€13,934 | -27.2% |
| Current assets | 29/58 | €234,043 | €230,226 | -€3,817 | -1.6% |
| Amounts receivable within one year | 40/41 | €26,728 | €36,461 | +€9,733 | +36.4% |
| Trade receivables | 40 | €487 | €3,689 | +€3,202 | +658% |
| Other amounts receivable | 41 | €26,241 | €32,772 | +€6,531 | +24.9% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,222 | €91,525 | -€14,697 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,094 | €2,240 | +€1,146 | +105% |
| Total equity and liabilities | 10/49 | €287,845 | €273,529 | -€14,316 | -5.0% |
| Equity | 10/15 | €184,006 | €186,495 | +€2,488 | +1.4% |
| Contributions | 10/11 | €52,750 | €52,750 | = | 0.0% |
| Reserves | 13 | €131,256 | €133,745 | +€2,488 | +1.9% |
| Non-distributable reserves | 130/1 | €5,275 | - | -€5,275 | |
| Reserves not available under the articles | 1311 | €5,275 | - | -€5,275 | |
| Distributable reserves | 133 | €125,981 | €133,745 | +€7,763 | +6.2% |
| Amounts payable | 17/49 | €103,838 | €87,034 | -€16,804 | -16.2% |
| Amounts payable within one year | 42/48 | €99,720 | €87,034 | -€12,685 | -12.7% |
| Trade debts | 44 | €21,757 | €3,991 | -€17,766 | -81.7% |
| Suppliers | 440/4 | €21,757 | €3,991 | -€17,766 | -81.7% |
| Taxes, remuneration and social security | 45 | €1,765 | €2,527 | +€762 | +43.1% |
| Taxes | 450/3 | €1,765 | €2,527 | +€762 | +43.1% |
| Other amounts payable | 47/48 | €76,198 | €80,517 | +€4,319 | +5.7% |
| Accrued charges and deferred income | 492/3 | €4,119 | - | -€4,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,141 | €15,497 | +€356 | +2.3% |
| Other operating charges | 640/8 | €913 | €873 | -€40 | -4.4% |
| Non-recurring operating charges | 66A | €0 | €180 | +€180 | |
| Gross operating margin | 9900 | €44,462 | €20,755 | -€23,707 | -53.3% |
| Operating profit (loss) | 9901 | €28,408 | €4,206 | -€24,202 | -85.2% |
| Financial income | 75/76B | €991 | €58 | -€933 | -94.1% |
| Recurring financial income | 75 | €991 | €58 | -€933 | -94.1% |
| Financial charges | 65/66B | €6,195 | €148 | -€6,047 | -97.6% |
| Recurring financial charges | 65 | €6,195 | €148 | -€6,047 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €23,204 | €4,116 | -€19,088 | -82.3% |
| Income taxes | 67/77 | €8,191 | €1,627 | -€6,564 | -80.1% |
| Profit (loss) for the period | 9904 | €15,012 | €2,488 | -€12,524 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,012 | €2,488 | -€12,524 | -83.4% |
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 17 October 2026 via checked.be.