NOA-BH: 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.
NOA-BH
Largest movements
- Tangible fixed assets -€14,430
down €14,430 (-6.0%), from €242,503 to €228,073
of which Land and buildings: -€9,000
- Deferred charges and accrued income -€14,000
down €14,000 (-82.4%), from €17,000 to €3,000
- Receivables within one year +€3,447
up €3,447 (+4.3%), from €79,492 to €82,940
- Debts after one year -€10,683
down €10,683 (-66.4%), from €16,093 to €5,410
- Reserves -€7,786
down €7,786 (-5.1%), from €151,502 to €143,716
of which Tax-exempt reserves: -€7,786
- Financial charges -€1,645
down €1,645 (-28.0%), from €5,868 to €4,224
- Other operating charges -€1,402
down €1,402 (-41.7%), from €3,361 to €1,958
- Gross operating margin -€258
down €258 (-3.9%), from €6,563 to €6,305
- Financial income -€79
down €79 (-3.2%), from €2,492 to €2,414
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,995 | €314,031 | -€24,964 | -7.4% |
| Fixed assets | 21/28 | €242,503 | €228,073 | -€14,430 | -6.0% |
| Tangible fixed assets | 22/27 | €242,503 | €228,073 | -€14,430 | -6.0% |
| Land and buildings | 22 | €230,286 | €221,286 | -€9,000 | -3.9% |
| Other tangible fixed assets | 26 | €12,217 | €6,787 | -€5,430 | -44.4% |
| Current assets | 29/58 | €96,492 | €85,958 | -€10,534 | -10.9% |
| Amounts receivable within one year | 40/41 | €79,492 | €82,940 | +€3,447 | +4.3% |
| Other amounts receivable | 41 | €79,492 | €82,940 | +€3,447 | +4.3% |
| Cash at bank and in hand | 54/58 | - | €18 | +€18 | |
| Deferred charges and accrued income | 490/1 | €17,000 | €3,000 | -€14,000 | -82.4% |
| Total equity and liabilities | 10/49 | €338,995 | €314,031 | -€24,964 | -7.4% |
| Equity | 10/15 | €188,499 | €179,201 | -€9,298 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,502 | €143,716 | -€7,786 | -5.1% |
| Tax-exempt reserves | 132 | €129,642 | €121,856 | -€7,786 | -6.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,397 | €16,885 | -€1,512 | -8.2% |
| Provisions and deferred taxes | 16 | €43,214 | €40,619 | -€2,595 | -6.0% |
| Deferred taxes | 168 | €43,214 | €40,619 | -€2,595 | -6.0% |
| Amounts payable | 17/49 | €107,283 | €94,212 | -€13,071 | -12.2% |
| Amounts payable after more than one year | 17 | €16,093 | €5,410 | -€10,683 | -66.4% |
| Financial debts | 170/4 | €16,093 | €5,410 | -€10,683 | -66.4% |
| Amounts payable within one year | 42/48 | €89,823 | €87,666 | -€2,158 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €10,505 | €10,889 | +€384 | +3.7% |
| Financial debts | 43 | €64,481 | €65,000 | +€519 | +0.8% |
| Credit institutions | 430/8 | €64,481 | €65,000 | +€519 | +0.8% |
| Trade debts | 44 | €8,193 | €8,397 | +€203 | +2.5% |
| Suppliers | 440/4 | €8,193 | €8,397 | +€203 | +2.5% |
| Other amounts payable | 47/48 | €6,644 | €3,380 | -€3,264 | -49.1% |
| Accrued charges and deferred income | 492/3 | €1,366 | €1,136 | -€230 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,437 | €14,430 | -€7 | 0.0% |
| Other operating charges | 640/8 | €3,361 | €1,958 | -€1,402 | -41.7% |
| Gross operating margin | 9900 | €6,563 | €6,305 | -€258 | -3.9% |
| Operating profit (loss) | 9901 | -€11,235 | -€10,083 | +€1,152 | +10.3% |
| Financial income | 75/76B | €2,492 | €2,414 | -€79 | -3.2% |
| Recurring financial income | 75 | €2,492 | €2,414 | -€79 | -3.2% |
| Financial charges | 65/66B | €5,868 | €4,224 | -€1,645 | -28.0% |
| Recurring financial charges | 65 | €5,868 | €4,224 | -€1,645 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,611 | -€11,894 | +€2,718 | +18.6% |
| Transfer from deferred taxes | 780 | €2,597 | €2,595 | -€1 | -0.1% |
| Profit (loss) for the period | 9904 | -€12,015 | -€9,298 | +€2,716 | +22.6% |
| Transfer from tax-exempt reserves | 789 | €7,790 | €7,786 | -€4 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,224 | -€1,512 | +€2,712 | +64.2% |
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 14 October 2026 via checked.be.