NABUSAUR: 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.
NABUSAUR
Largest movements
- Tangible fixed assets -€28,888
down €28,888 (-9.2%), from €313,413 to €284,525
of which Land and buildings: -€28,345
- Cash +€22,193
up €22,193 (+1,825%), from €1,216 to €23,409
mainly Depreciation (+€28,888) and Tax, wage and social debts (+€3,577)
- Receivables within one year +€5,151
up €5,151, from €0 to €5,151
of which Trade receivables: +€5,143
- Other debts -€5,426
down €5,426 (-10.1%), from €53,774 to €48,348
- Tax, wage and social debts +€3,577
up €3,577 (+1,266%), from €283 to €3,859
- Gross operating margin +€54,723
up €54,723, from -€16,657 to €38,067
- Financial charges +€1,439
up €1,439 (+42.7%), from €3,369 to €4,808
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 | €314,628 | €313,085 | -€1,543 | -0.5% |
| Fixed assets | 21/28 | €313,413 | €284,525 | -€28,888 | -9.2% |
| Tangible fixed assets | 22/27 | €313,413 | €284,525 | -€28,888 | -9.2% |
| Land and buildings | 22 | €311,565 | €283,221 | -€28,345 | -9.1% |
| Plant, machinery and equipment | 23 | €1,847 | €1,304 | -€543 | -29.4% |
| Current assets | 29/58 | €1,216 | €28,560 | +€27,344 | +2,249% |
| Amounts receivable within one year | 40/41 | €0 | €5,151 | +€5,151 | |
| Trade receivables | 40 | - | €5,143 | +€5,143 | |
| Other amounts receivable | 41 | €0 | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €1,216 | €23,409 | +€22,193 | +1,825% |
| Total equity and liabilities | 10/49 | €314,628 | €313,085 | -€1,543 | -0.5% |
| Equity | 10/15 | €256,985 | €256,603 | -€382 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €351,909 | €351,909 | = | 0.0% |
| Distributable reserves | 133 | €351,909 | €351,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,524 | -€113,906 | -€382 | -0.3% |
| Amounts payable | 17/49 | €57,643 | €56,482 | -€1,161 | -2.0% |
| Amounts payable within one year | 42/48 | €54,390 | €52,330 | -€2,061 | -3.8% |
| Trade debts | 44 | €334 | €122 | -€212 | -63.4% |
| Suppliers | 440/4 | €334 | €122 | -€212 | -63.4% |
| Taxes, remuneration and social security | 45 | €283 | €3,859 | +€3,577 | +1,266% |
| Taxes | 450/3 | €283 | €3,859 | +€3,577 | +1,266% |
| Other amounts payable | 47/48 | €53,774 | €48,348 | -€5,426 | -10.1% |
| Accrued charges and deferred income | 492/3 | €3,253 | €4,152 | +€900 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,888 | €28,888 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,324 | €4,461 | +€137 | +3.2% |
| Gross operating margin | 9900 | -€16,657 | €38,067 | +€54,723 | |
| Operating profit (loss) | 9901 | -€49,869 | €4,718 | +€54,586 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,369 | €4,808 | +€1,439 | +42.7% |
| Recurring financial charges | 65 | €3,369 | €4,808 | +€1,439 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€53,237 | -€90 | +€53,147 | +99.8% |
| Income taxes | 67/77 | €283 | €292 | +€10 | +3.4% |
| Profit (loss) for the period | 9904 | -€53,520 | -€382 | +€53,138 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,520 | -€382 | +€53,138 | +99.3% |
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 16 October 2026 via checked.be.