NPI COMPTA: 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.
NPI COMPTA
Largest movements
- Intangible fixed assets -€9,600
down €9,600 (-26.9%), from €35,665 to €26,065
- Cash +€3,885
up €3,885 (+428.5%), from €907 to €4,792
mainly Depreciation (+€10,423) and Net result for the year (+€9,062)
- Receivables within one year +€1,676
up €1,676 (+7.4%), from €22,650 to €24,326
of which Other amounts receivable: +€16,976
- Deferred charges and accrued income -€1,019
down €1,019 (-47.6%), from €2,139 to €1,120
- Tangible fixed assets -€823
down €823 (-58.8%), from €1,399 to €576
- Other debts -€13,840
no longer reported in 2024 (was €13,840)
- Reserves +€9,000
up €9,000 (+100.0%), from €9,000 to €18,000
- Debts after one year -€6,628
down €6,628 (-35.3%), from €18,780 to €12,152
- Tax, wage and social debts +€5,932
up €5,932 (+73.9%), from €8,028 to €13,960
- Trade debts -€671
down €671 (-16.7%), from €4,027 to €3,356
- Turnover -€103,094
no longer reported in 2024 (was €103,094)
- Purchases and services -€70,358
no longer reported in 2024 (was €70,358)
- Gross operating margin -€6,518
down €6,518 (-19.9%), from €32,736 to €26,218
- Depreciation -€3,007
down €3,007 (-22.4%), from €13,430 to €10,423
- Other operating charges -€1,785
down €1,785 (-52.5%), from €3,402 to €1,617
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 | €62,759 | €56,878 | -€5,881 | -9.4% |
| Fixed assets | 21/28 | €37,063 | €26,640 | -€10,423 | -28.1% |
| Intangible fixed assets | 21 | €35,665 | €26,065 | -€9,600 | -26.9% |
| Tangible fixed assets | 22/27 | €1,399 | €576 | -€823 | -58.8% |
| Furniture and vehicles | 24 | €1,399 | €576 | -€823 | -58.8% |
| Current assets | 29/58 | €25,696 | €30,238 | +€4,541 | +17.7% |
| Amounts receivable within one year | 40/41 | €22,650 | €24,326 | +€1,676 | +7.4% |
| Trade receivables | 40 | €22,650 | €7,350 | -€15,300 | -67.5% |
| Other amounts receivable | 41 | - | €16,976 | +€16,976 | |
| Cash at bank and in hand | 54/58 | €907 | €4,792 | +€3,885 | +428.5% |
| Deferred charges and accrued income | 490/1 | €2,139 | €1,120 | -€1,019 | -47.6% |
| Total equity and liabilities | 10/49 | €62,759 | €56,878 | -€5,881 | -9.4% |
| Equity | 10/15 | €11,455 | €20,517 | +€9,062 | +79.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €18,000 | +€9,000 | +100.0% |
| Distributable reserves | 133 | €9,000 | €18,000 | +€9,000 | +100.0% |
| Profit (loss) carried forward | 14 | €455 | €517 | +€62 | +13.6% |
| Amounts payable | 17/49 | €51,304 | €36,361 | -€14,944 | -29.1% |
| Amounts payable after more than one year | 17 | €18,780 | €12,152 | -€6,628 | -35.3% |
| Financial debts | 170/4 | €18,780 | €12,152 | -€6,628 | -35.3% |
| Amounts payable within one year | 42/48 | €32,524 | €23,945 | -€8,579 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €6,628 | €6,628 | = | 0.0% |
| Trade debts | 44 | €4,027 | €3,356 | -€671 | -16.7% |
| Suppliers | 440/4 | €4,027 | €3,356 | -€671 | -16.7% |
| Taxes, remuneration and social security | 45 | €8,028 | €13,960 | +€5,932 | +73.9% |
| Taxes | 450/3 | €8,028 | €13,960 | +€5,932 | +73.9% |
| Other amounts payable | 47/48 | €13,840 | - | -€13,840 | |
| Accrued charges and deferred income | 492/3 | - | €264 | +€264 | |
| Turnover | 70 | €103,094 | - | -€103,094 | |
| Goods, raw materials, services and sundry goods | 60/61 | €70,358 | - | -€70,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,430 | €10,423 | -€3,007 | -22.4% |
| Other operating charges | 640/8 | €3,402 | €1,617 | -€1,785 | -52.5% |
| Gross operating margin | 9900 | €32,736 | €26,218 | -€6,518 | -19.9% |
| Operating profit (loss) | 9901 | €15,904 | €14,178 | -€1,725 | -10.8% |
| Financial charges | 65/66B | €2,339 | €1,861 | -€478 | -20.4% |
| Recurring financial charges | 65 | €2,339 | €1,861 | -€478 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €13,565 | €12,317 | -€1,248 | -9.2% |
| Income taxes | 67/77 | €4,110 | €3,255 | -€855 | -20.8% |
| Profit (loss) for the period | 9904 | €9,455 | €9,062 | -€393 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,455 | €9,062 | -€393 | -4.2% |
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 7 October 2026 via checked.be.