NPA Engineering: 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.
NPA Engineering
Largest movements
- Cash +€16,828
up €16,828 (+95.2%), from €17,685 to €34,513
mainly Net result for the year (+€60,768) and Other debts (+€24,207)
- Tangible fixed assets -€3,551
down €3,551 (-4.1%), from €85,740 to €82,189
of which Furniture and vehicles: -€3,551
- Other debts +€24,207
up €24,207 (+12.4%), from €195,803 to €220,010
- Tax, wage and social debts -€7,197
down €7,197 (-41.0%), from €17,569 to €10,373
- Debts after one year -€3,945
down €3,945 (-9.2%), from €42,719 to €38,774
- Gross operating margin +€40,785
up €40,785 (+78.4%), from €52,026 to €92,811
- Taxes +€14,908
up €14,908 (+143.6%), from €10,379 to €25,287
- Depreciation +€3,088
up €3,088 (+107.1%), from €2,882 to €5,970
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 | €285,232 | €298,278 | +€13,045 | +4.6% |
| Fixed assets | 21/28 | €235,740 | €232,189 | -€3,551 | -1.5% |
| Tangible fixed assets | 22/27 | €85,740 | €82,189 | -€3,551 | -4.1% |
| Land and buildings | 22 | €61,250 | €61,250 | = | 0.0% |
| Furniture and vehicles | 24 | €24,490 | €20,939 | -€3,551 | -14.5% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €49,492 | €66,089 | +€16,596 | +33.5% |
| Amounts receivable within one year | 40/41 | €29,558 | €28,946 | -€612 | -2.1% |
| Trade receivables | 40 | €29,558 | €28,946 | -€612 | -2.1% |
| Cash at bank and in hand | 54/58 | €17,685 | €34,513 | +€16,828 | +95.2% |
| Deferred charges and accrued income | 490/1 | €2,250 | €2,630 | +€380 | +16.9% |
| Total equity and liabilities | 10/49 | €285,232 | €298,278 | +€13,045 | +4.6% |
| Equity | 10/15 | €22,956 | €23,724 | +€768 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,496 | €3,264 | +€768 | +30.8% |
| Amounts payable | 17/49 | €262,276 | €274,554 | +€12,278 | +4.7% |
| Amounts payable after more than one year | 17 | €42,719 | €38,774 | -€3,945 | -9.2% |
| Financial debts | 170/4 | €42,719 | €38,774 | -€3,945 | -9.2% |
| Amounts payable within one year | 42/48 | €219,557 | €235,779 | +€16,222 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €3,884 | €3,945 | +€61 | +1.6% |
| Trade debts | 44 | €2,301 | €1,452 | -€849 | -36.9% |
| Suppliers | 440/4 | €2,301 | €1,452 | -€849 | -36.9% |
| Taxes, remuneration and social security | 45 | €17,569 | €10,373 | -€7,197 | -41.0% |
| Taxes | 450/3 | €17,569 | €10,373 | -€7,197 | -41.0% |
| Other amounts payable | 47/48 | €195,803 | €220,010 | +€24,207 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,882 | €5,970 | +€3,088 | +107.1% |
| Other operating charges | 640/8 | €720 | €917 | +€196 | +27.2% |
| Gross operating margin | 9900 | €52,026 | €92,811 | +€40,785 | +78.4% |
| Operating profit (loss) | 9901 | €48,423 | €85,924 | +€37,501 | +77.4% |
| Financial income | 75/76B | €1,361 | €1,203 | -€158 | -11.6% |
| Recurring financial income | 75 | €1,361 | €1,203 | -€158 | -11.6% |
| Financial charges | 65/66B | €1,109 | €1,073 | -€36 | -3.2% |
| Recurring financial charges | 65 | €1,109 | €1,073 | -€36 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €48,676 | €86,055 | +€37,378 | +76.8% |
| Income taxes | 67/77 | €10,379 | €25,287 | +€14,908 | +143.6% |
| Profit (loss) for the period | 9904 | €38,297 | €60,768 | +€22,471 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,297 | €60,768 | +€22,471 | +58.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.