A NOBIS: 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.
A NOBIS
Largest movements
- Deferred charges and accrued income +€3,154
up €3,154 (+19.1%), from €16,542 to €19,696
- Receivables within one year -€2,457
down €2,457 (-52.0%), from €4,722 to €2,264
of which Trade receivables: -€3,998
- Tangible fixed assets +€512
up €512 (+2.1%), from €24,613 to €25,125
of which Land and buildings: +€3,704
- Tax, wage and social debts +€4,248
up €4,248 (+69.0%), from €6,157 to €10,405
- Current portion of long-term debt -€1,389
down €1,389 (-65.6%), from €2,117 to €727
- Debts after one year -€727
no longer reported in 2025 (was €727)
- Other debts -€585
down €585 (-8.9%), from €6,580 to €5,996
- Financial charges +€1,472
up €1,472 (+111.8%), from €1,317 to €2,789
- Gross operating margin +€1,461
up €1,461 (+17.9%), from €8,179 to €9,640
- Taxes -€988
down €988 (-69.1%), from €1,430 to €442
- Other operating charges +€622
up €622 (+30.9%), from €2,015 to €2,637
- Depreciation +€377
up €377 (+11.4%), from €3,311 to €3,688
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 | €46,143 | €47,439 | +€1,296 | +2.8% |
| Fixed assets | 21/28 | €24,613 | €25,125 | +€512 | +2.1% |
| Tangible fixed assets | 22/27 | €24,613 | €25,125 | +€512 | +2.1% |
| Land and buildings | 22 | €1,805 | €5,509 | +€3,704 | +205.3% |
| Plant, machinery and equipment | 23 | €17,188 | €14,710 | -€2,478 | -14.4% |
| Furniture and vehicles | 24 | €5,620 | €4,907 | -€713 | -12.7% |
| Current assets | 29/58 | €21,530 | €22,314 | +€784 | +3.6% |
| Amounts receivable within one year | 40/41 | €4,722 | €2,264 | -€2,457 | -52.0% |
| Trade receivables | 40 | €3,998 | - | -€3,998 | |
| Other amounts receivable | 41 | €724 | €2,264 | +€1,540 | +212.9% |
| Cash at bank and in hand | 54/58 | €266 | €354 | +€88 | +32.9% |
| Deferred charges and accrued income | 490/1 | €16,542 | €19,696 | +€3,154 | +19.1% |
| Total equity and liabilities | 10/49 | €46,143 | €47,439 | +€1,296 | +2.8% |
| Equity | 10/15 | €27,203 | €27,334 | +€130 | +0.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,203 | €17,334 | +€130 | +0.8% |
| Distributable reserves | 133 | €17,203 | €17,334 | +€130 | +0.8% |
| Amounts payable | 17/49 | €18,939 | €20,105 | +€1,166 | +6.2% |
| Amounts payable after more than one year | 17 | €727 | - | -€727 | |
| Financial debts | 170/4 | €727 | - | -€727 | |
| Amounts payable within one year | 42/48 | €18,086 | €19,977 | +€1,891 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €2,117 | €727 | -€1,389 | -65.6% |
| Trade debts | 44 | €3,232 | €2,849 | -€383 | -11.8% |
| Suppliers | 440/4 | €3,232 | €2,849 | -€383 | -11.8% |
| Taxes, remuneration and social security | 45 | €6,157 | €10,405 | +€4,248 | +69.0% |
| Taxes | 450/3 | €6,157 | €10,405 | +€4,248 | +69.0% |
| Other amounts payable | 47/48 | €6,580 | €5,996 | -€585 | -8.9% |
| Accrued charges and deferred income | 492/3 | €126 | €128 | +€2 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,311 | €3,688 | +€377 | +11.4% |
| Other operating charges | 640/8 | €2,015 | €2,637 | +€622 | +30.9% |
| Gross operating margin | 9900 | €8,179 | €9,640 | +€1,461 | +17.9% |
| Operating profit (loss) | 9901 | €2,854 | €3,316 | +€462 | +16.2% |
| Financial income | 75/76B | €5 | €45 | +€40 | +800.0% |
| Recurring financial income | 75 | €5 | €45 | +€40 | +800.0% |
| Financial charges | 65/66B | €1,317 | €2,789 | +€1,472 | +111.8% |
| Recurring financial charges | 65 | €1,317 | €2,789 | +€1,472 | +111.8% |
| Profit (loss) for the period before taxes | 9903 | €1,542 | €572 | -€970 | -62.9% |
| Income taxes | 67/77 | €1,430 | €442 | -€988 | -69.1% |
| Profit (loss) for the period | 9904 | €112 | €130 | +€19 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112 | €130 | +€19 | +16.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.