GNOMIT: 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.
GNOMIT
Largest movements
- Tangible fixed assets +€359,372
up €359,372 (+12,944%), from €2,776 to €362,148
of which Land and buildings: +€354,015
- Cash -€176,828
down €176,828 (-71.3%), from €247,941 to €71,113
mainly Investment in fixed assets (net) (-€364,114) and Receivables within one year (-€8,226)
- Receivables after one year -€40,538
down €40,538 (-17.0%), from €238,854 to €198,315
- Receivables within one year +€8,226
up €8,226 (+11,035%), from €75 to €8,301
of which Other amounts receivable: +€6,209
- Debts after one year +€135,912
new in 2025: €135,912
- Current portion of long-term debt +€13,571
new in 2025: €13,571
- Gross operating margin -€50,718
down €50,718 (-94.7%), from €53,543 to €2,825
- Taxes -€15,568
down €15,568 (-89.4%), from €17,422 to €1,853
- Financial charges +€3,393
up €3,393 (+1,855%), from €183 to €3,576
- Staff costs -€3,222
no longer reported in 2025 (was €3,222)
- Depreciation +€2,346
up €2,346 (+97.9%), from €2,396 to €4,742
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 | €492,454 | €644,110 | +€151,657 | +30.8% |
| Fixed assets | 21/28 | €2,816 | €362,188 | +€359,372 | +12,760% |
| Tangible fixed assets | 22/27 | €2,776 | €362,148 | +€359,372 | +12,944% |
| Land and buildings | 22 | - | €354,015 | +€354,015 | |
| Plant, machinery and equipment | 23 | €2,776 | €1,798 | -€978 | -35.2% |
| Furniture and vehicles | 24 | - | €6,335 | +€6,335 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €489,638 | €281,922 | -€207,716 | -42.4% |
| Amounts receivable after more than one year | 29 | €238,854 | €198,315 | -€40,538 | -17.0% |
| Other amounts receivable | 291 | €238,854 | €198,315 | -€40,538 | -17.0% |
| Amounts receivable within one year | 40/41 | €75 | €8,301 | +€8,226 | +11,035% |
| Trade receivables | 40 | €75 | €2,092 | +€2,018 | +2,707% |
| Other amounts receivable | 41 | - | €6,209 | +€6,209 | |
| Cash at bank and in hand | 54/58 | €247,941 | €71,113 | -€176,828 | -71.3% |
| Deferred charges and accrued income | 490/1 | €2,768 | €4,192 | +€1,424 | +51.5% |
| Total equity and liabilities | 10/49 | €492,454 | €644,110 | +€151,657 | +30.8% |
| Equity | 10/15 | €482,506 | €484,116 | +€1,610 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €463,906 | €465,516 | +€1,610 | +0.3% |
| Distributable reserves | 133 | €463,906 | €465,516 | +€1,610 | +0.3% |
| Amounts payable | 17/49 | €9,948 | €159,995 | +€150,047 | +1,508% |
| Amounts payable after more than one year | 17 | - | €135,912 | +€135,912 | |
| Financial debts | 170/4 | - | €135,912 | +€135,912 | |
| Amounts payable within one year | 42/48 | €9,948 | €24,083 | +€14,134 | +142% |
| Current portion of amounts payable after more than one year | 42 | - | €13,571 | +€13,571 | |
| Trade debts | 44 | €198 | €1,702 | +€1,504 | +758% |
| Suppliers | 440/4 | €198 | €1,702 | +€1,504 | +758% |
| Taxes, remuneration and social security | 45 | €9,750 | €8,797 | -€953 | -9.8% |
| Taxes | 450/3 | €9,750 | €6,647 | -€3,103 | -31.8% |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €3,222 | - | -€3,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,396 | €4,742 | +€2,346 | +97.9% |
| Other operating charges | 640/8 | €1,182 | €2,152 | +€970 | +82.1% |
| Gross operating margin | 9900 | €53,543 | €2,825 | -€50,718 | -94.7% |
| Operating profit (loss) | 9901 | €46,743 | -€4,069 | -€50,812 | |
| Financial income | 75/76B | €12,472 | €12,499 | +€27 | +0.2% |
| Recurring financial income | 75 | €12,472 | €12,499 | +€27 | +0.2% |
| Financial charges | 65/66B | €183 | €3,576 | +€3,393 | +1,855% |
| Recurring financial charges | 65 | €183 | €3,576 | +€3,393 | +1,855% |
| Profit (loss) for the period before taxes | 9903 | €59,032 | €4,855 | -€54,177 | -91.8% |
| Income taxes | 67/77 | €17,422 | €1,853 | -€15,568 | -89.4% |
| Profit (loss) for the period | 9904 | €41,610 | €3,001 | -€38,609 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,610 | €3,001 | -€38,609 | -92.8% |
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 31 October 2026 via checked.be.