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.
NOBIS
Largest movements
- Tangible fixed assets +€128,196
up €128,196 (+199%), from €64,285 to €192,481
of which Furniture and vehicles: +€106,564
- Receivables within one year +€53,739
up €53,739 (+49.8%), from €107,957 to €161,696
of which Trade receivables: +€36,688
- Intangible fixed assets +€22,038
up €22,038 (+501%), from €4,400 to €26,438
- Cash -€21,646
down €21,646 (-27.6%), from €78,369 to €56,723
mainly Investment in fixed assets (net) (-€203,067) and Receivables within one year (-€53,739)
- Stocks and contracts +€18,874
up €18,874 (+470%), from €4,012 to €22,886
of which Contracts in progress: +€18,150
- Debts after one year +€123,990
new in 2025: €123,990
- Current portion of long-term debt +€71,485
up €71,485 (+372%), from €19,239 to €90,724
- Trade debts +€19,325
up €19,325 (+39.1%), from €49,466 to €68,791
- Profit (loss) carried forward +€15,521
up €15,521, from -€2,648 to €12,873
- Accrued charges and deferred income -€9,724
no longer reported in 2025 (was €9,724)
- Staff costs +€115,708
up €115,708 (+237%), from €48,847 to €164,555
- Depreciation +€44,872
up €44,872 (+564%), from €7,961 to €52,833
- Gross operating margin +€44,842
up €44,842 (+21.4%), from €209,472 to €254,314
- Taxes -€37,670
down €37,670 (-86.1%), from €43,756 to €6,086
- Financial charges +€11,881
up €11,881 (+368%), from €3,227 to €15,108
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 | €271,783 | €486,934 | +€215,151 | +79.2% |
| Fixed assets | 21/28 | €68,685 | €218,919 | +€150,234 | +219% |
| Intangible fixed assets | 21 | €4,400 | €26,438 | +€22,038 | +501% |
| Tangible fixed assets | 22/27 | €64,285 | €192,481 | +€128,196 | +199% |
| Plant, machinery and equipment | 23 | €7,156 | €24,403 | +€17,247 | +241% |
| Furniture and vehicles | 24 | €2,549 | €109,113 | +€106,564 | +4,181% |
| Other tangible fixed assets | 26 | €54,580 | €56,245 | +€1,665 | +3.1% |
| Assets under construction and advance payments | 27 | - | €2,720 | +€2,720 | |
| Current assets | 29/58 | €203,098 | €268,015 | +€64,917 | +32.0% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Stocks and contracts in progress | 3 | €4,012 | €22,886 | +€18,874 | +470% |
| Stocks | 30/36 | €4,012 | €4,736 | +€724 | +18.0% |
| Contracts in progress | 37 | - | €18,150 | +€18,150 | |
| Amounts receivable within one year | 40/41 | €107,957 | €161,696 | +€53,739 | +49.8% |
| Trade receivables | 40 | €43,002 | €79,690 | +€36,688 | +85.3% |
| Other amounts receivable | 41 | €64,956 | €82,006 | +€17,050 | +26.2% |
| Cash at bank and in hand | 54/58 | €78,369 | €56,723 | -€21,646 | -27.6% |
| Deferred charges and accrued income | 490/1 | €12,759 | €16,710 | +€3,951 | +31.0% |
| Total equity and liabilities | 10/49 | €271,783 | €486,934 | +€215,151 | +79.2% |
| Equity | 10/15 | €160,572 | €176,093 | +€15,521 | +9.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €159,220 | €159,220 | = | 0.0% |
| Distributable reserves | 133 | €159,220 | €159,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,648 | €12,873 | +€15,521 | |
| Amounts payable | 17/49 | €111,211 | €310,841 | +€199,630 | +180% |
| Amounts payable after more than one year | 17 | - | €123,990 | +€123,990 | |
| Financial debts | 170/4 | - | €123,990 | +€123,990 | |
| Amounts payable within one year | 42/48 | €101,487 | €186,851 | +€85,364 | +84.1% |
| Current portion of amounts payable after more than one year | 42 | €19,239 | €90,724 | +€71,485 | +372% |
| Trade debts | 44 | €49,466 | €68,791 | +€19,325 | +39.1% |
| Suppliers | 440/4 | €49,466 | €68,791 | +€19,325 | +39.1% |
| Taxes, remuneration and social security | 45 | €28,082 | €22,567 | -€5,515 | -19.6% |
| Taxes | 450/3 | €16,016 | €3,311 | -€12,705 | -79.3% |
| Remuneration and social security | 454/9 | €12,065 | €19,256 | +€7,191 | +59.6% |
| Other amounts payable | 47/48 | €4,700 | €4,769 | +€69 | +1.5% |
| Accrued charges and deferred income | 492/3 | €9,724 | - | -€9,724 | |
| Remuneration, social security and pensions | 62 | €48,847 | €164,555 | +€115,708 | +237% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,961 | €52,833 | +€44,872 | +564% |
| Other operating charges | 640/8 | €506 | €1,091 | +€585 | +116% |
| Gross operating margin | 9900 | €209,472 | €254,314 | +€44,842 | +21.4% |
| Operating profit (loss) | 9901 | €152,157 | €35,835 | -€116,322 | -76.4% |
| Financial income | 75/76B | €289 | €880 | +€591 | +205% |
| Recurring financial income | 75 | €289 | €880 | +€591 | +205% |
| Financial charges | 65/66B | €3,227 | €15,108 | +€11,881 | +368% |
| Recurring financial charges | 65 | €3,227 | €15,108 | +€11,881 | +368% |
| Profit (loss) for the period before taxes | 9903 | €149,220 | €21,607 | -€127,613 | -85.5% |
| Income taxes | 67/77 | €43,756 | €6,086 | -€37,670 | -86.1% |
| Profit (loss) for the period | 9904 | €105,464 | €15,521 | -€89,943 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,464 | €15,521 | -€89,943 | -85.3% |
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 23 October 2026 via checked.be.