NPC: 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.
NPC
Largest movements
- Cash +€54,031
up €54,031 (+46.4%), from €116,391 to €170,422
mainly Receivables within one year (+€50,922) and Net result for the year (+€42,601)
- Receivables within one year -€50,922
down €50,922 (-44.6%), from €114,294 to €63,372
of which Trade receivables: -€58,189
- Receivables after one year -€23,000
no longer reported in 2024 (was €23,000)
- Profit (loss) carried forward +€42,601
up €42,601 (+36.8%), from €115,759 to €158,359
- Other debts -€25,850
down €25,850 (-55.3%), from €46,750 to €20,900
- Reserves -€22,000
down €22,000 (-33.5%), from €65,600 to €43,600
- Tax, wage and social debts -€20,585
down €20,585 (-42.7%), from €48,179 to €27,595
of which Taxes: -€18,752
- Gross operating margin -€55,254
down €55,254 (-45.4%), from €121,753 to €66,499
- Write-downs -€14,830
no longer reported in 2024 (was €14,830)
- Taxes -€9,047
down €9,047 (-42.7%), from €21,211 to €12,164
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.
Cash bridge derived
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 | €281,286 | €255,268 | -€26,018 | -9.2% |
| Fixed assets | 21/28 | €20,874 | €18,712 | -€2,161 | -10.4% |
| Tangible fixed assets | 22/27 | €20,874 | €18,712 | -€2,161 | -10.4% |
| Land and buildings | 22 | €11,900 | €11,050 | -€850 | -7.1% |
| Furniture and vehicles | 24 | €8,974 | €6,227 | -€2,747 | -30.6% |
| Other tangible fixed assets | 26 | - | €1,436 | +€1,436 | |
| Current assets | 29/58 | €260,412 | €236,555 | -€23,857 | -9.2% |
| Amounts receivable after more than one year | 29 | €23,000 | - | -€23,000 | |
| Other amounts receivable | 291 | €23,000 | - | -€23,000 | |
| Stocks and contracts in progress | 3 | €4,087 | €2,640 | -€1,447 | -35.4% |
| Stocks | 30/36 | €4,087 | €2,640 | -€1,447 | -35.4% |
| Amounts receivable within one year | 40/41 | €114,294 | €63,372 | -€50,922 | -44.6% |
| Trade receivables | 40 | €107,604 | €49,415 | -€58,189 | -54.1% |
| Other amounts receivable | 41 | €6,690 | €13,957 | +€7,267 | +108.6% |
| Cash at bank and in hand | 54/58 | €116,391 | €170,422 | +€54,031 | +46.4% |
| Deferred charges and accrued income | 490/1 | €2,640 | €122 | -€2,518 | -95.4% |
| Total equity and liabilities | 10/49 | €281,286 | €255,268 | -€26,018 | -9.2% |
| Equity | 10/15 | €185,134 | €205,734 | +€20,601 | +11.1% |
| Contributions | 10/11 | €3,775 | €3,775 | = | 0.0% |
| Outside capital | 11 | €3,775 | €3,775 | = | 0.0% |
| Other | 1109/19 | €3,775 | €3,775 | = | 0.0% |
| Reserves | 13 | €65,600 | €43,600 | -€22,000 | -33.5% |
| Distributable reserves | 133 | €65,600 | €43,600 | -€22,000 | -33.5% |
| Profit (loss) carried forward | 14 | €115,759 | €158,359 | +€42,601 | +36.8% |
| Amounts payable | 17/49 | €96,152 | €49,533 | -€46,619 | -48.5% |
| Amounts payable within one year | 42/48 | €96,152 | €49,533 | -€46,619 | -48.5% |
| Trade debts | 44 | €1,223 | €1,039 | -€184 | -15.1% |
| Suppliers | 440/4 | €1,223 | €1,039 | -€184 | -15.1% |
| Taxes, remuneration and social security | 45 | €48,179 | €27,595 | -€20,585 | -42.7% |
| Taxes | 450/3 | €46,078 | €27,326 | -€18,752 | -40.7% |
| Remuneration and social security | 454/9 | €2,101 | €269 | -€1,833 | -87.2% |
| Other amounts payable | 47/48 | €46,750 | €20,900 | -€25,850 | -55.3% |
| Remuneration, social security and pensions | 62 | €3,000 | €3,837 | +€837 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,175 | €6,810 | +€634 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,830 | - | -€14,830 | |
| Other operating charges | 640/8 | €510 | €625 | +€116 | +22.7% |
| Gross operating margin | 9900 | €121,753 | €66,499 | -€55,254 | -45.4% |
| Operating profit (loss) | 9901 | €97,238 | €55,227 | -€42,011 | -43.2% |
| Financial income | 75/76B | €690 | - | -€690 | |
| Recurring financial income | 75 | €690 | - | -€690 | |
| Financial charges | 65/66B | €216 | €463 | +€246 | +114.0% |
| Recurring financial charges | 65 | €216 | €463 | +€246 | +114.0% |
| Profit (loss) for the period before taxes | 9903 | €97,712 | €54,765 | -€42,947 | -44.0% |
| Income taxes | 67/77 | €21,211 | €12,164 | -€9,047 | -42.7% |
| Profit (loss) for the period | 9904 | €76,500 | €42,601 | -€33,900 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,500 | €42,601 | -€33,900 | -44.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.