NOB'S LAW: 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.
NOB'S LAW
Largest movements
- Receivables within one year -€34,631
down €34,631 (-85.2%), from €40,659 to €6,028
of which Other amounts receivable: -€18,659
- Profit (loss) carried forward -€20,030
down €20,030 (-1.9%), from -€1.1m to -€1.1m
- Trade debts -€15,972
down €15,972 (-97.8%), from €16,325 to €353
- Other debts +€1,358
up €1,358 (+0.1%), from €1.0m to €1.0m
- Other operating charges +€18,672
up €18,672 (+4,820%), from €387 to €19,059
- Gross operating margin +€604
up €604 (+38.4%), from -€1,575 to -€971
- Purchases and services -€604
down €604 (-38.4%), from €1,575 to €971
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,659 | €6,028 | -€34,631 | -85.2% |
| Current assets | 29/58 | €40,659 | €6,028 | -€34,631 | -85.2% |
| Amounts receivable within one year | 40/41 | €40,659 | €6,028 | -€34,631 | -85.2% |
| Trade receivables | 40 | €22,000 | €6,028 | -€15,972 | -72.6% |
| Other amounts receivable | 41 | €18,659 | - | -€18,659 | |
| Total equity and liabilities | 10/49 | €40,659 | €6,028 | -€34,631 | -85.2% |
| Equity | 10/15 | -€994,113 | -€1,014,143 | -€20,030 | -2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,056,113 | -€1,076,143 | -€20,030 | -1.9% |
| Amounts payable | 17/49 | €1,034,772 | €1,020,171 | -€14,601 | -1.4% |
| Amounts payable within one year | 42/48 | €1,034,385 | €1,019,771 | -€14,614 | -1.4% |
| Trade debts | 44 | €16,325 | €353 | -€15,972 | -97.8% |
| Suppliers | 440/4 | €16,325 | €353 | -€15,972 | -97.8% |
| Other amounts payable | 47/48 | €1,018,060 | €1,019,418 | +€1,358 | +0.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,575 | €971 | -€604 | -38.4% |
| Other operating charges | 640/8 | €387 | €19,059 | +€18,672 | +4,820% |
| Gross operating margin | 9900 | -€1,575 | -€971 | +€604 | +38.4% |
| Operating profit (loss) | 9901 | -€1,962 | -€20,030 | -€18,068 | -921% |
| Profit (loss) for the period before taxes | 9903 | -€1,962 | -€20,030 | -€18,068 | -921% |
| Profit (loss) for the period | 9904 | -€1,962 | -€20,030 | -€18,068 | -921% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,962 | -€20,030 | -€18,068 | -921% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.