NPM Services: 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.
NPM Services
Largest movements
- Tangible fixed assets -€11,395
down €11,395 (-23.8%), from €47,908 to €36,513
- Cash -€4,960
down €4,960 (-23.4%), from €21,197 to €16,237
mainly Net result for the year (-€8,737) and Debts after one year (-€7,899)
- Profit (loss) carried forward -€8,737
down €8,737 (-30.8%), from €28,343 to €19,606
- Debts after one year -€7,899
down €7,899 (-29.3%), from €26,978 to €19,080
- Tax, wage and social debts -€7,091
down €7,091 (-48.4%), from €14,644 to €7,553
- Other debts +€6,135
new in 2025: €6,135
- Gross operating margin -€40,966
down €40,966 (-88.5%), from €46,290 to €5,324
- Taxes -€6,942
down €6,942 (-96.4%), from €7,204 to €262
- Depreciation +€2,329
up €2,329 (+25.7%), from €9,065 to €11,395
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 | €79,322 | €61,849 | -€17,473 | -22.0% |
| Fixed assets | 21/28 | €48,308 | €36,513 | -€11,795 | -24.4% |
| Tangible fixed assets | 22/27 | €47,908 | €36,513 | -€11,395 | -23.8% |
| Furniture and vehicles | 24 | €47,908 | €36,513 | -€11,395 | -23.8% |
| Financial fixed assets | 28 | €400 | €0 | -€400 | -100.0% |
| Current assets | 29/58 | €31,014 | €25,336 | -€5,678 | -18.3% |
| Amounts receivable within one year | 40/41 | €9,817 | €9,099 | -€718 | -7.3% |
| Trade receivables | 40 | €8,276 | €9,098 | +€821 | +9.9% |
| Other amounts receivable | 41 | €1,541 | €1 | -€1,540 | -99.9% |
| Cash at bank and in hand | 54/58 | €21,197 | €16,237 | -€4,960 | -23.4% |
| Total equity and liabilities | 10/49 | €79,322 | €61,849 | -€17,473 | -22.0% |
| Equity | 10/15 | €29,843 | €21,106 | -€8,737 | -29.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,343 | €19,606 | -€8,737 | -30.8% |
| Amounts payable | 17/49 | €49,479 | €40,743 | -€8,736 | -17.7% |
| Amounts payable after more than one year | 17 | €26,978 | €19,080 | -€7,899 | -29.3% |
| Financial debts | 170/4 | €26,978 | €19,080 | -€7,899 | -29.3% |
| Amounts payable within one year | 42/48 | €22,501 | €21,664 | -€837 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €7,562 | €7,899 | +€336 | +4.4% |
| Trade debts | 44 | €294 | €77 | -€218 | -74.0% |
| Suppliers | 440/4 | €294 | €77 | -€218 | -74.0% |
| Taxes, remuneration and social security | 45 | €14,644 | €7,553 | -€7,091 | -48.4% |
| Taxes | 450/3 | €14,644 | €7,553 | -€7,091 | -48.4% |
| Other amounts payable | 47/48 | - | €6,135 | +€6,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,065 | €11,395 | +€2,329 | +25.7% |
| Other operating charges | 640/8 | €519 | €848 | +€329 | +63.3% |
| Gross operating margin | 9900 | €46,290 | €5,324 | -€40,966 | -88.5% |
| Operating profit (loss) | 9901 | €36,705 | -€6,918 | -€43,624 | |
| Financial income | 75/76B | €185 | €19 | -€166 | -89.9% |
| Recurring financial income | 75 | €185 | €19 | -€166 | -89.9% |
| Financial charges | 65/66B | €1,343 | €1,576 | +€233 | +17.3% |
| Recurring financial charges | 65 | €1,343 | €1,576 | +€233 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €35,547 | -€8,475 | -€44,023 | |
| Income taxes | 67/77 | €7,204 | €262 | -€6,942 | -96.4% |
| Profit (loss) for the period | 9904 | €28,343 | -€8,737 | -€37,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,343 | -€8,737 | -€37,081 |
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 10 October 2026 via checked.be.