NPR TECHNIC: 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.
NPR TECHNIC
Largest movements
- Cash +€15,025
up €15,025 (+21.4%), from €70,053 to €85,078
mainly Net result for the year (+€21,320) and Other debts (+€14,545)
- Tangible fixed assets +€1,867
up €1,867 (+26.4%), from €7,072 to €8,938
of which Furniture and vehicles: +€1,867
- Receivables within one year -€1,273
down €1,273 (-5.2%), from €24,448 to €23,176
of which Trade receivables: -€1,273
- Other debts +€14,545
new in 2025: €14,545
- Reserves +€6,776
up €6,776 (+8.8%), from €77,193 to €83,969
- Trade debts -€6,020
down €6,020 (-73.4%), from €8,197 to €2,177
- Purchases and services +€22,605
up €22,605 (+20.3%), from €111,336 to €133,941
- Turnover +€9,790
up €9,790 (+6.8%), from €144,997 to €154,788
- Depreciation -€5,051
down €5,051 (-54.6%), from €9,256 to €4,206
- Gross operating margin +€3,911
up €3,911 (+10.7%), from €36,545 to €40,457
- Taxes +€2,780
up €2,780 (+36.6%), from €7,593 to €10,373
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 | €105,218 | €121,363 | +€16,145 | +15.3% |
| Fixed assets | 21/28 | €7,097 | €8,963 | +€1,867 | +26.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,072 | €8,938 | +€1,867 | +26.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €7,072 | €8,938 | +€1,867 | +26.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €98,121 | €112,399 | +€14,278 | +14.6% |
| Stocks and contracts in progress | 3 | €1,395 | €1,817 | +€422 | +30.2% |
| Stocks | 30/36 | €1,395 | €1,817 | +€422 | +30.2% |
| Amounts receivable within one year | 40/41 | €24,448 | €23,176 | -€1,273 | -5.2% |
| Trade receivables | 40 | €24,448 | €23,176 | -€1,273 | -5.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €70,053 | €85,078 | +€15,025 | +21.4% |
| Deferred charges and accrued income | 490/1 | €2,225 | €2,329 | +€104 | +4.7% |
| Total equity and liabilities | 10/49 | €105,218 | €121,363 | +€16,145 | +15.3% |
| Equity | 10/15 | €83,393 | €90,169 | +€6,776 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,193 | €83,969 | +€6,776 | +8.8% |
| Distributable reserves | 133 | €77,193 | €83,969 | +€6,776 | +8.8% |
| Amounts payable | 17/49 | €21,825 | €31,194 | +€9,369 | +42.9% |
| Amounts payable within one year | 42/48 | €21,825 | €31,194 | +€9,369 | +42.9% |
| Trade debts | 44 | €8,197 | €2,177 | -€6,020 | -73.4% |
| Suppliers | 440/4 | €8,197 | €2,177 | -€6,020 | -73.4% |
| Taxes, remuneration and social security | 45 | €13,627 | €14,472 | +€845 | +6.2% |
| Taxes | 450/3 | €8,937 | €14,472 | +€5,536 | +61.9% |
| Remuneration and social security | 454/9 | €4,691 | €0 | -€4,691 | -100.0% |
| Other amounts payable | 47/48 | - | €14,545 | +€14,545 | |
| Turnover | 70 | €144,997 | €154,788 | +€9,790 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,336 | €133,941 | +€22,605 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,256 | €4,206 | -€5,051 | -54.6% |
| Other operating charges | 640/8 | €106 | €2,600 | +€2,493 | +2346.5% |
| Gross operating margin | 9900 | €36,545 | €40,457 | +€3,911 | +10.7% |
| Operating profit (loss) | 9901 | €27,183 | €33,651 | +€6,468 | +23.8% |
| Financial income | 75/76B | €102 | €348 | +€246 | +241.3% |
| Recurring financial income | 75 | €102 | €348 | +€246 | +241.3% |
| Financial charges | 65/66B | €724 | €2,306 | +€1,582 | +218.5% |
| Recurring financial charges | 65 | €724 | €2,306 | +€1,582 | +218.5% |
| Profit (loss) for the period before taxes | 9903 | €26,561 | €31,694 | +€5,133 | +19.3% |
| Income taxes | 67/77 | €7,593 | €10,373 | +€2,780 | +36.6% |
| Profit (loss) for the period | 9904 | €18,968 | €21,320 | +€2,352 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,968 | €21,320 | +€2,352 | +12.4% |
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.