HERBERG NOPPE: 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.
HERBERG NOPPE
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash +€47,831
up €47,831 (+27.4%), from €174,347 to €222,178
mainly Net result for the year (+€60,240) and Current investments (+€50,000)
- Tangible fixed assets -€24,612
down €24,612 (-32.9%), from €74,899 to €50,286
of which Plant, machinery and equipment: -€13,105
- Reserves -€39,594
down €39,594 (-28.3%), from €140,071 to €100,477
- Other debts +€39,273
up €39,273 (+57.8%), from €67,905 to €107,178
- Debts after one year -€21,207
down €21,207 (-62.7%), from €33,839 to €12,632
- Trade debts -€11,414
down €11,414 (-74.5%), from €15,323 to €3,909
- Advances received +€5,047
new in 2025: €5,047
- Taxes +€5,336
up €5,336 (+34.6%), from €15,433 to €20,768
- Depreciation -€2,699
down €2,699 (-8.1%), from €33,400 to €30,700
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 | €309,315 | €282,175 | -€27,140 | -8.8% |
| Fixed assets | 21/28 | €74,899 | €50,286 | -€24,612 | -32.9% |
| Tangible fixed assets | 22/27 | €74,899 | €50,286 | -€24,612 | -32.9% |
| Land and buildings | 22 | €44,645 | €34,598 | -€10,047 | -22.5% |
| Plant, machinery and equipment | 23 | €24,467 | €11,362 | -€13,105 | -53.6% |
| Furniture and vehicles | 24 | €5,787 | €4,327 | -€1,460 | -25.2% |
| Current assets | 29/58 | €234,416 | €231,889 | -€2,527 | -1.1% |
| Stocks and contracts in progress | 3 | €4,950 | €5,880 | +€929 | +18.8% |
| Stocks | 30/36 | €4,950 | €5,880 | +€929 | +18.8% |
| Amounts receivable within one year | 40/41 | €4,680 | €3,121 | -€1,559 | -33.3% |
| Trade receivables | 40 | €15 | €1,228 | +€1,213 | +8,367% |
| Other amounts receivable | 41 | €4,665 | €1,893 | -€2,772 | -59.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €174,347 | €222,178 | +€47,831 | +27.4% |
| Deferred charges and accrued income | 490/1 | €438 | €711 | +€272 | +62.2% |
| Total equity and liabilities | 10/49 | €309,315 | €282,175 | -€27,140 | -8.8% |
| Equity | 10/15 | €155,071 | €115,311 | -€39,760 | -25.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €140,071 | €100,477 | -€39,594 | -28.3% |
| Distributable reserves | 133 | €140,071 | €100,477 | -€39,594 | -28.3% |
| Profit (loss) carried forward | 14 | €0 | -€166 | -€166 | |
| Amounts payable | 17/49 | €154,244 | €166,864 | +€12,620 | +8.2% |
| Amounts payable after more than one year | 17 | €33,839 | €12,632 | -€21,207 | -62.7% |
| Financial debts | 170/4 | €33,839 | €12,632 | -€21,207 | -62.7% |
| Amounts payable within one year | 42/48 | €119,130 | €153,004 | +€33,874 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €20,790 | €21,207 | +€417 | +2.0% |
| Trade debts | 44 | €15,323 | €3,909 | -€11,414 | -74.5% |
| Suppliers | 440/4 | €15,323 | €3,909 | -€11,414 | -74.5% |
| Advances received on contracts in progress | 46 | - | €5,047 | +€5,047 | |
| Taxes, remuneration and social security | 45 | €15,113 | €15,664 | +€551 | +3.6% |
| Taxes | 450/3 | €3,795 | €6,022 | +€2,227 | +58.7% |
| Remuneration and social security | 454/9 | €11,318 | €9,642 | -€1,676 | -14.8% |
| Other amounts payable | 47/48 | €67,905 | €107,178 | +€39,273 | +57.8% |
| Accrued charges and deferred income | 492/3 | €1,275 | €1,228 | -€47 | -3.7% |
| Remuneration, social security and pensions | 62 | €110,638 | €112,286 | +€1,648 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,400 | €30,700 | -€2,699 | -8.1% |
| Other operating charges | 640/8 | €714 | €1,957 | +€1,242 | +174% |
| Non-recurring operating charges | 66A | €2,161 | €0 | -€2,161 | -100% |
| Gross operating margin | 9900 | €227,598 | €226,612 | -€985 | -0.4% |
| Operating profit (loss) | 9901 | €80,684 | €81,669 | +€985 | +1.2% |
| Financial income | 75/76B | €349 | €637 | +€288 | +82.6% |
| Recurring financial income | 75 | €349 | €637 | +€288 | +82.6% |
| Financial charges | 65/66B | €1,888 | €1,298 | -€590 | -31.3% |
| Recurring financial charges | 65 | €1,888 | €1,298 | -€590 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €79,146 | €81,008 | +€1,863 | +2.4% |
| Income taxes | 67/77 | €15,433 | €20,768 | +€5,336 | +34.6% |
| Profit (loss) for the period | 9904 | €63,713 | €60,240 | -€3,473 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,713 | €60,240 | -€3,473 | -5.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.