NGUYEN BPMD: 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.
NGUYEN BPMD
Largest movements
- Cash +€105,879
up €105,879 (+64.8%), from €163,511 to €269,390
mainly Net result for the year (+€71,521) and Depreciation (+€16,090)
- Tangible fixed assets -€14,568
down €14,568 (-26.9%), from €54,227 to €39,659
of which Furniture and vehicles: -€11,840
- Reserves +€71,000
up €71,000 (+67.0%), from €105,933 to €176,933
- Tax, wage and social debts +€7,577
up €7,577 (+40.2%), from €18,856 to €26,433
of which Taxes: +€7,578
- Other debts +€6,049
up €6,049 (+42.9%), from €14,091 to €20,140
- Trade debts +€5,299
up €5,299 (+1563.1%), from €339 to €5,638
- Gross operating margin +€34,896
up €34,896 (+31.5%), from €110,648 to €145,544
- Taxes +€12,554
up €12,554 (+50.3%), from €24,956 to €37,510
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 | €224,680 | €315,126 | +€90,446 | +40.3% |
| Fixed assets | 21/28 | €54,227 | €39,659 | -€14,568 | -26.9% |
| Tangible fixed assets | 22/27 | €54,227 | €39,659 | -€14,568 | -26.9% |
| Plant, machinery and equipment | 23 | €11,830 | €9,102 | -€2,728 | -23.1% |
| Furniture and vehicles | 24 | €42,397 | €30,557 | -€11,840 | -27.9% |
| Current assets | 29/58 | €170,453 | €275,467 | +€105,014 | +61.6% |
| Amounts receivable within one year | 40/41 | €3,498 | €3,498 | = | 0.0% |
| Trade receivables | 40 | €3,498 | €3,498 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €163,511 | €269,390 | +€105,879 | +64.8% |
| Deferred charges and accrued income | 490/1 | €3,444 | €2,579 | -€865 | -25.1% |
| Total equity and liabilities | 10/49 | €224,680 | €315,126 | +€90,446 | +40.3% |
| Equity | 10/15 | €153,894 | €225,415 | +€71,521 | +46.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,933 | €176,933 | +€71,000 | +67.0% |
| Distributable reserves | 133 | €105,933 | €176,933 | +€71,000 | +67.0% |
| Profit (loss) carried forward | 14 | €35,561 | €36,082 | +€521 | +1.5% |
| Amounts payable | 17/49 | €70,786 | €89,711 | +€18,925 | +26.7% |
| Amounts payable after more than one year | 17 | €37,500 | €37,500 | = | 0.0% |
| Other amounts payable | 178/9 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,286 | €52,211 | +€18,925 | +56.9% |
| Trade debts | 44 | €339 | €5,638 | +€5,299 | +1563.1% |
| Suppliers | 440/4 | €339 | €5,638 | +€5,299 | +1563.1% |
| Taxes, remuneration and social security | 45 | €18,856 | €26,433 | +€7,577 | +40.2% |
| Taxes | 450/3 | €14,888 | €22,466 | +€7,578 | +50.9% |
| Remuneration and social security | 454/9 | €3,968 | €3,967 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €14,091 | €20,140 | +€6,049 | +42.9% |
| Remuneration, social security and pensions | 62 | €18,523 | €18,314 | -€209 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,222 | €16,090 | +€868 | +5.7% |
| Other operating charges | 640/8 | €2,528 | €1,750 | -€778 | -30.8% |
| Gross operating margin | 9900 | €110,648 | €145,544 | +€34,896 | +31.5% |
| Operating profit (loss) | 9901 | €74,375 | €109,390 | +€35,015 | +47.1% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €289 | €399 | +€110 | +38.1% |
| Recurring financial charges | 65 | €289 | €399 | +€110 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €74,086 | €109,031 | +€34,945 | +47.2% |
| Income taxes | 67/77 | €24,956 | €37,510 | +€12,554 | +50.3% |
| Profit (loss) for the period | 9904 | €49,130 | €71,521 | +€22,391 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,130 | €71,521 | +€22,391 | +45.6% |
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 12 October 2026 via checked.be.