NP SOLUTION: 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.
NP SOLUTION
Largest movements
- Cash -€14,964
down €14,964 (-62.3%), from €24,016 to €9,052
mainly Tax, wage and social debts (-€9,199) and Net result for the year (-€8,481)
- Tangible fixed assets +€2,065
up €2,065 (+368%), from €561 to €2,626
- Deferred charges and accrued income +€1,423
up €1,423 (+4,739%), from €30 to €1,453
- Receivables within one year +€771
up €771 (+4.9%), from €15,790 to €16,562
of which Other amounts receivable: +€12,920
- Tax, wage and social debts -€9,199
down €9,199 (-60.0%), from €15,326 to €6,127
- Profit (loss) carried forward -€8,481
down €8,481, from €176 to -€8,304
- Trade debts +€6,975
up €6,975 (+412%), from €1,695 to €8,670
- Gross operating margin -€30,809
down €30,809, from €29,552 to -€1,257
- Taxes -€5,503
down €5,503 (-65.7%), from €8,382 to €2,879
- Staff costs +€1,010
up €1,010 (+94.9%), from €1,064 to €2,074
- Depreciation +€632
up €632 (+275%), from €230 to €862
- Financial charges +€391
up €391 (+71.1%), from €550 to €940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,397 | €29,693 | -€10,705 | -26.5% |
| Fixed assets | 21/28 | €561 | €2,626 | +€2,065 | +368% |
| Tangible fixed assets | 22/27 | €561 | €2,626 | +€2,065 | +368% |
| Furniture and vehicles | 24 | €561 | €2,626 | +€2,065 | +368% |
| Current assets | 29/58 | €39,836 | €27,066 | -€12,770 | -32.1% |
| Amounts receivable within one year | 40/41 | €15,790 | €16,562 | +€771 | +4.9% |
| Trade receivables | 40 | €13,007 | €859 | -€12,148 | -93.4% |
| Other amounts receivable | 41 | €2,783 | €15,703 | +€12,920 | +464% |
| Cash at bank and in hand | 54/58 | €24,016 | €9,052 | -€14,964 | -62.3% |
| Deferred charges and accrued income | 490/1 | €30 | €1,453 | +€1,423 | +4,739% |
| Total equity and liabilities | 10/49 | €40,397 | €29,693 | -€10,705 | -26.5% |
| Equity | 10/15 | €23,376 | €14,896 | -€8,481 | -36.3% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176 | -€8,304 | -€8,481 | |
| Amounts payable | 17/49 | €17,021 | €14,797 | -€2,224 | -13.1% |
| Amounts payable within one year | 42/48 | €17,021 | €14,797 | -€2,224 | -13.1% |
| Trade debts | 44 | €1,695 | €8,670 | +€6,975 | +412% |
| Suppliers | 440/4 | €1,695 | €8,670 | +€6,975 | +412% |
| Taxes, remuneration and social security | 45 | €15,326 | €6,127 | -€9,199 | -60.0% |
| Taxes | 450/3 | €15,326 | €6,127 | -€9,199 | -60.0% |
| Remuneration, social security and pensions | 62 | €1,064 | €2,074 | +€1,010 | +94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €862 | +€632 | +275% |
| Other operating charges | 640/8 | €151 | €487 | +€336 | +223% |
| Gross operating margin | 9900 | €29,552 | -€1,257 | -€30,809 | |
| Operating profit (loss) | 9901 | €28,108 | -€4,680 | -€32,788 | |
| Financial income | 75/76B | €0 | €18 | +€18 | +182,400% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +182,400% |
| Financial charges | 65/66B | €550 | €940 | +€391 | +71.1% |
| Recurring financial charges | 65 | €550 | €940 | +€391 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €27,558 | -€5,602 | -€33,161 | |
| Income taxes | 67/77 | €8,382 | €2,879 | -€5,503 | -65.7% |
| Profit (loss) for the period | 9904 | €19,176 | -€8,481 | -€27,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,176 | -€8,481 | -€27,657 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.