NPPTIM: 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.
NPPTIM
Largest movements
- Cash +€26,305
up €26,305 (+877%), from €3,000 to €29,305
mainly Net result for the year (+€25,021) and Tax, wage and social debts (+€7,923)
- Tangible fixed assets +€2,634
new in 2025: €2,634
of which Plant, machinery and equipment: +€1,727
- Receivables within one year +€1,372
new in 2025: €1,372
- Deferred charges and accrued income +€498
up €498 (+278%), from €179 to €677
- Profit (loss) carried forward +€25,021
up €25,021, from -€2,614 to €22,408
- Tax, wage and social debts +€7,923
new in 2025: €7,923
- Trade debts -€2,135
down €2,135 (-76.5%), from €2,792 to €657
- Gross operating margin +€36,724
up €36,724, from -€2,614 to €34,111
- Taxes +€7,923
new in 2025: €7,923
- Financial charges +€760
new in 2025: €760
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.
Derived cash bridge
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 | €3,179 | €33,988 | +€30,809 | +969% |
| Fixed assets | 21/28 | - | €2,634 | +€2,634 | |
| Tangible fixed assets | 22/27 | - | €2,634 | +€2,634 | |
| Plant, machinery and equipment | 23 | - | €1,727 | +€1,727 | |
| Furniture and vehicles | 24 | - | €907 | +€907 | |
| Current assets | 29/58 | €3,179 | €31,355 | +€28,176 | +886% |
| Amounts receivable within one year | 40/41 | - | €1,372 | +€1,372 | |
| Other amounts receivable | 41 | - | €1,372 | +€1,372 | |
| Cash at bank and in hand | 54/58 | €3,000 | €29,305 | +€26,305 | +877% |
| Deferred charges and accrued income | 490/1 | €179 | €677 | +€498 | +278% |
| Total equity and liabilities | 10/49 | €3,179 | €33,988 | +€30,809 | +969% |
| Equity | 10/15 | €386 | €25,408 | +€25,021 | +6,474% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,614 | €22,408 | +€25,021 | |
| Amounts payable | 17/49 | €2,792 | €8,580 | +€5,788 | +207% |
| Amounts payable within one year | 42/48 | €2,792 | €8,580 | +€5,788 | +207% |
| Trade debts | 44 | €2,792 | €657 | -€2,135 | -76.5% |
| Suppliers | 440/4 | €2,792 | €657 | -€2,135 | -76.5% |
| Taxes, remuneration and social security | 45 | - | €7,923 | +€7,923 | |
| Taxes | 450/3 | - | €7,923 | +€7,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €314 | +€314 | |
| Other operating charges | 640/8 | - | €95 | +€95 | |
| Gross operating margin | 9900 | -€2,614 | €34,111 | +€36,724 | |
| Operating profit (loss) | 9901 | -€2,614 | €33,702 | +€36,315 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | - | €760 | +€760 | |
| Recurring financial charges | 65 | - | €760 | +€760 | |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | €32,945 | +€35,558 | |
| Income taxes | 67/77 | - | €7,923 | +€7,923 | |
| Profit (loss) for the period | 9904 | -€2,614 | €25,021 | +€27,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,614 | €25,021 | +€27,635 |
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 15 October 2026 via checked.be.