NOBELSDINING: what changed
Two fiscal 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.
NOBELSDINING
Largest movements
- Receivables within one year +€147,865
up €147,865 (+37.8%), from €391,333 to €539,198
of which Other amounts receivable: +€162,248
- Cash -€59,173
down €59,173 (-62.0%), from €95,436 to €36,262
mainly Receivables within one year (-€147,865) and Investment in fixed assets (net) (-€83,633)
- Tangible fixed assets +€21,642
up €21,642 (+2.6%), from €837,425 to €859,066
of which Land and buildings: +€50,367
- Reserves +€143,000
up €143,000 (+77.0%), from €185,800 to €328,800
of which Distributable reserves: +€143,000
- Other debts -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tax, wage and social debts +€36,317
up €36,317 (+32.2%), from €112,751 to €149,068
- Debts after one year -€23,343
down €23,343 (-3.2%), from €739,499 to €716,156
- Depreciation -€32,257
down €32,257 (-34.2%), from €94,248 to €61,991
- Taxes +€20,775
up €20,775 (+39.2%), from €53,006 to €73,781
- Financial income +€13,384
up €13,384 (+115.8%), from €11,555 to €24,939
- Gross operating margin -€10,516
down €10,516 (-3.4%), from €307,032 to €296,516
- Other operating charges +€3,740
up €3,740 (+90.7%), from €4,124 to €7,864
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,324,565 | €1,438,757 | +€114,192 | +8.6% |
| Fixed assets | 21/28 | €837,796 | €859,438 | +€21,642 | +2.6% |
| Tangible fixed assets | 22/27 | €837,425 | €859,066 | +€21,642 | +2.6% |
| Land and buildings | 22 | €599,088 | €649,455 | +€50,367 | +8.4% |
| Plant, machinery and equipment | 23 | €10,397 | €4,741 | -€5,656 | -54.4% |
| Furniture and vehicles | 24 | €36,064 | €27,727 | -€8,337 | -23.1% |
| Other tangible fixed assets | 26 | €191,876 | €177,143 | -€14,733 | -7.7% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €486,769 | €579,319 | +€92,550 | +19.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €391,333 | €539,198 | +€147,865 | +37.8% |
| Trade receivables | 40 | €67,608 | €53,225 | -€14,383 | -21.3% |
| Other amounts receivable | 41 | €323,726 | €485,973 | +€162,248 | +50.1% |
| Cash at bank and in hand | 54/58 | €95,436 | €36,262 | -€59,173 | -62.0% |
| Deferred charges and accrued income | 490/1 | - | €3,859 | +€3,859 | |
| Total equity and liabilities | 10/49 | €1,324,565 | €1,438,757 | +€114,192 | +8.6% |
| Equity | 10/15 | €372,689 | €515,721 | +€143,032 | +38.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €185,800 | €328,800 | +€143,000 | +77.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €183,945 | €326,945 | +€143,000 | +77.7% |
| Profit (loss) carried forward | 14 | €168,338 | €168,371 | +€32 | 0.0% |
| Amounts payable | 17/49 | €951,877 | €923,036 | -€28,841 | -3.0% |
| Amounts payable after more than one year | 17 | €739,499 | €716,156 | -€23,343 | -3.2% |
| Financial debts | 170/4 | €739,499 | €716,156 | -€23,343 | -3.2% |
| Amounts payable within one year | 42/48 | €212,378 | €205,871 | -€6,507 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €44,381 | €45,963 | +€1,581 | +3.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,245 | €10,841 | +€5,596 | +106.7% |
| Suppliers | 440/4 | €5,245 | €10,841 | +€5,596 | +106.7% |
| Taxes, remuneration and social security | 45 | €112,751 | €149,068 | +€36,317 | +32.2% |
| Taxes | 450/3 | €112,751 | €149,068 | +€36,317 | +32.2% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €1,009 | +€1,009 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,248 | €61,991 | -€32,257 | -34.2% |
| Other operating charges | 640/8 | €4,124 | €7,864 | +€3,740 | +90.7% |
| Gross operating margin | 9900 | €307,032 | €296,516 | -€10,516 | -3.4% |
| Operating profit (loss) | 9901 | €208,660 | €226,660 | +€18,001 | +8.6% |
| Financial income | 75/76B | €11,555 | €24,939 | +€13,384 | +115.8% |
| Recurring financial income | 75 | €11,555 | €24,939 | +€13,384 | +115.8% |
| Financial charges | 65/66B | €33,338 | €34,785 | +€1,448 | +4.3% |
| Recurring financial charges | 65 | €33,338 | €34,785 | +€1,448 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €186,877 | €216,814 | +€29,936 | +16.0% |
| Income taxes | 67/77 | €53,006 | €73,781 | +€20,775 | +39.2% |
| Profit (loss) for the period | 9904 | €133,871 | €143,032 | +€9,161 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €133,871 | €143,032 | +€9,161 | +6.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.