NOBIS: 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.
What changed
NOBIS
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€387,606
2024 · €309,241+€78,365
Equity
€2.3m
2024 · €2.4m-€72,431
Cash
€939,092
2024 · €950,528-€11,436
Balance sheet total
€4.4m
2024 · €4.5m-€72,321
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€283,227
down €283,227 (-25.1%), from €1.1m to €846,901
- Other debts +€218,081
new in 2025: €218,081
- Tax, wage and social debts +€74,633
up €74,633 (+76.9%), from €97,073 to €171,706
of which Taxes: +€82,325
- Reserves -€72,431
down €72,431 (-3.2%), from €2.3m to €2.2m
of which Distributable reserves: -€135,778
Income statement
- Gross operating margin +€150,616
up €150,616 (+13.5%), from €1.1m to €1.3m
- Depreciation +€31,394
up €31,394 (+15.7%), from €200,299 to €231,693
- Financial income -€13,917
down €13,917 (-40.2%), from €34,645 to €20,728
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.
Result 2024
€309,241
Gross operating margin
+€150,616
Staff costs
-€11,999
Depreciation
-€31,394
Other operating charges
-€278
Financial income
-€13,917
Financial charges
+€4,991
Taxes
+€1,461
Deferred taxes and other
-€21,116
Result 2025
€387,606
Cash bridge derived
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.
From operations
+€985,741
Investment
-€236,912
Financing
-€760,264
Cash 2024
€950,528
From operations (derived)
+€985,741
Net result for the year
+€387,606
Depreciation
+€231,693
Receivables after one year
+€5,549
Receivables within one year
+€40,735
Deferred charges and accrued income
+€19,820
Provisions
+€21,116
Trade debts
-€13,492
Tax, wage and social debts
+€74,633
Other debts
+€218,081
Investment (derived)
-€236,912
Investment in fixed assets (net)
-€236,912
Financing
-€760,264
Debts after one year
-€283,227
Current portion of long-term debt
-€17,000
Contributions, distributions and other
-€460,037
Cash 2025
€939,092
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,520,622 | €4,448,301 | -€72,321 | -1.6% |
| Fixed assets | 21/28 | €2,750,823 | €2,756,042 | +€5,219 | +0.2% |
| Tangible fixed assets | 22/27 | €2,709,459 | €2,714,679 | +€5,219 | +0.2% |
| Land and buildings | 22 | €1,514,310 | €1,511,582 | -€2,729 | -0.2% |
| Plant, machinery and equipment | 23 | €1,095,027 | €1,122,001 | +€26,974 | +2.5% |
| Furniture and vehicles | 24 | €100,122 | €81,096 | -€19,026 | -19.0% |
| Financial fixed assets | 28 | €41,364 | €41,364 | = | 0.0% |
| Current assets | 29/58 | €1,769,799 | €1,692,259 | -€77,540 | -4.4% |
| Amounts receivable after more than one year | 29 | €54,734 | €49,185 | -€5,549 | -10.1% |
| Other amounts receivable | 291 | €54,734 | €49,185 | -€5,549 | -10.1% |
| Amounts receivable within one year | 40/41 | €744,717 | €703,981 | -€40,735 | -5.5% |
| Trade receivables | 40 | €634,666 | €547,125 | -€87,541 | -13.8% |
| Other amounts receivable | 41 | €110,051 | €156,856 | +€46,805 | +42.5% |
| Cash at bank and in hand | 54/58 | €950,528 | €939,092 | -€11,436 | -1.2% |
| Deferred charges and accrued income | 490/1 | €19,820 | - | -€19,820 | |
| Total equity and liabilities | 10/49 | €4,520,622 | €4,448,301 | -€72,321 | -1.6% |
| Equity | 10/15 | €2,399,292 | €2,326,861 | -€72,431 | -3.0% |
| Contributions | 10/11 | €122,707 | €122,707 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €61,207 | €61,207 | = | 0.0% |
| Other | 1109/19 | €61,207 | €61,207 | = | 0.0% |
| Reserves | 13 | €2,276,585 | €2,204,153 | -€72,431 | -3.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €63,347 | +€63,347 | |
| Distributable reserves | 133 | €2,270,435 | €2,134,657 | -€135,778 | -6.0% |
| Provisions and deferred taxes | 16 | - | €21,116 | +€21,116 | |
| Deferred taxes | 168 | - | €21,116 | +€21,116 | |
| Amounts payable | 17/49 | €2,121,330 | €2,100,325 | -€21,005 | -1.0% |
| Amounts payable after more than one year | 17 | €1,130,128 | €846,901 | -€283,227 | -25.1% |
| Financial debts | 170/4 | €1,130,128 | €846,901 | -€283,227 | -25.1% |
| Amounts payable within one year | 42/48 | €991,202 | €1,253,424 | +€262,222 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €300,227 | €283,227 | -€17,000 | -5.7% |
| Trade debts | 44 | €593,902 | €580,410 | -€13,492 | -2.3% |
| Suppliers | 440/4 | €593,902 | €580,410 | -€13,492 | -2.3% |
| Taxes, remuneration and social security | 45 | €97,073 | €171,706 | +€74,633 | +76.9% |
| Taxes | 450/3 | €42,074 | €124,399 | +€82,325 | +195.7% |
| Remuneration and social security | 454/9 | €54,998 | €47,306 | -€7,692 | -14.0% |
| Other amounts payable | 47/48 | - | €218,081 | +€218,081 | |
| Remuneration, social security and pensions | 62 | €454,767 | €466,767 | +€11,999 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,299 | €231,693 | +€31,394 | +15.7% |
| Other operating charges | 640/8 | €20,891 | €21,169 | +€278 | +1.3% |
| Gross operating margin | 9900 | €1,112,837 | €1,263,454 | +€150,616 | +13.5% |
| Operating profit (loss) | 9901 | €436,879 | €543,825 | +€106,945 | +24.5% |
| Financial income | 75/76B | €34,645 | €20,728 | -€13,917 | -40.2% |
| Recurring financial income | 75 | €34,645 | €20,728 | -€13,917 | -40.2% |
| Financial charges | 65/66B | €24,115 | €19,124 | -€4,991 | -20.7% |
| Recurring financial charges | 65 | €24,115 | €19,124 | -€4,991 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €447,410 | €545,429 | +€98,019 | +21.9% |
| Transfer from deferred taxes | 780 | - | €4,364 | +€4,364 | |
| Transfer to deferred taxes | 680 | - | €25,480 | +€25,480 | |
| Income taxes | 67/77 | €138,168 | €136,708 | -€1,461 | -1.1% |
| Profit (loss) for the period | 9904 | €309,241 | €387,606 | +€78,365 | +25.3% |
| Transfer from tax-exempt reserves | 789 | - | €13,093 | +€13,093 | |
| Transfer to tax-exempt reserves | 689 | - | €76,440 | +€76,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €309,241 | €324,259 | +€15,018 | +4.9% |
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 9 October 2026 via checked.be.