NOBIUM: 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.
NOBIUM
Largest movements
- Stocks and contracts +€37,425
up €37,425 (+249.5%), from €15,000 to €52,425
of which Stocks: +€26,425
- Receivables within one year -€7,847
down €7,847 (-18.8%), from €41,657 to €33,811
of which Other amounts receivable: -€7,137
- Tangible fixed assets -€4,182
down €4,182 (-49.1%), from €8,508 to €4,327
of which Leasing and similar rights: -€5,219
- Cash +€2,777
up €2,777 (+8578.4%), from €32 to €2,809
mainly Short-term financial debts (+€21,246) and Other debts (+€20,747)
- Deferred charges and accrued income -€1,486
down €1,486 (-47.9%), from €3,105 to €1,619
- Short-term financial debts +€21,246
up €21,246 (+2360.3%), from €900 to €22,147
- Other debts +€20,747
up €20,747 (+61.7%), from €33,644 to €54,391
- Trade debts -€15,822
down €15,822 (-40.5%), from €39,027 to €23,205
- Debts after one year +€2,970
new in 2025: €2,970
- Current portion of long-term debt -€2,689
down €2,689 (-31.2%), from €8,617 to €5,927
- Gross operating margin -€3,336
down €3,336 (-19.1%), from €17,465 to €14,129
- Depreciation +€1,910
up €1,910 (+21.8%), from €8,753 to €10,663
- Financial income -€302
down €302 (-49.9%), from €605 to €303
- Other operating charges +€264
up €264 (+68.3%), from €386 to €650
- Staff costs -€182
no longer reported in 2025 (was €182)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,304 | €94,991 | +€26,688 | +39.1% |
| Fixed assets | 21/28 | €8,508 | €4,327 | -€4,182 | -49.1% |
| Tangible fixed assets | 22/27 | €8,508 | €4,327 | -€4,182 | -49.1% |
| Plant, machinery and equipment | 23 | €55 | - | -€55 | |
| Furniture and vehicles | 24 | €3,235 | €4,327 | +€1,092 | +33.7% |
| Leasing and similar rights | 25 | €5,219 | - | -€5,219 | |
| Current assets | 29/58 | €59,795 | €90,664 | +€30,869 | +51.6% |
| Stocks and contracts in progress | 3 | €15,000 | €52,425 | +€37,425 | +249.5% |
| Stocks | 30/36 | €15,000 | €41,425 | +€26,425 | +176.2% |
| Contracts in progress | 37 | - | €11,000 | +€11,000 | |
| Amounts receivable within one year | 40/41 | €41,657 | €33,811 | -€7,847 | -18.8% |
| Trade receivables | 40 | €34,149 | €33,439 | -€710 | -2.1% |
| Other amounts receivable | 41 | €7,509 | €372 | -€7,137 | -95.0% |
| Cash at bank and in hand | 54/58 | €32 | €2,809 | +€2,777 | +8578.4% |
| Deferred charges and accrued income | 490/1 | €3,105 | €1,619 | -€1,486 | -47.9% |
| Total equity and liabilities | 10/49 | €68,304 | €94,991 | +€26,688 | +39.1% |
| Equity | 10/15 | -€14,967 | -€16,154 | -€1,186 | -7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,167 | -€22,354 | -€1,186 | -5.6% |
| Amounts payable | 17/49 | €83,271 | €111,145 | +€27,874 | +33.5% |
| Amounts payable after more than one year | 17 | - | €2,970 | +€2,970 | |
| Financial debts | 170/4 | - | €2,970 | +€2,970 | |
| Amounts payable within one year | 42/48 | €82,633 | €106,541 | +€23,908 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €8,617 | €5,927 | -€2,689 | -31.2% |
| Financial debts | 43 | €900 | €22,147 | +€21,246 | +2360.3% |
| Credit institutions | 430/8 | €900 | €22,147 | +€21,246 | +2360.3% |
| Trade debts | 44 | €39,027 | €23,205 | -€15,822 | -40.5% |
| Suppliers | 440/4 | €39,027 | €23,205 | -€15,822 | -40.5% |
| Taxes, remuneration and social security | 45 | €445 | €871 | +€426 | +95.7% |
| Taxes | 450/3 | €445 | €871 | +€426 | +95.7% |
| Other amounts payable | 47/48 | €33,644 | €54,391 | +€20,747 | +61.7% |
| Accrued charges and deferred income | 492/3 | €638 | €1,634 | +€996 | +156.1% |
| Remuneration, social security and pensions | 62 | €182 | - | -€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,753 | €10,663 | +€1,910 | +21.8% |
| Other operating charges | 640/8 | €386 | €650 | +€264 | +68.3% |
| Gross operating margin | 9900 | €17,465 | €14,129 | -€3,336 | -19.1% |
| Operating profit (loss) | 9901 | €8,143 | €2,816 | -€5,328 | -65.4% |
| Financial income | 75/76B | €605 | €303 | -€302 | -49.9% |
| Recurring financial income | 75 | €605 | €303 | -€302 | -49.9% |
| Financial charges | 65/66B | €4,089 | €4,164 | +€75 | +1.8% |
| Recurring financial charges | 65 | €4,089 | €4,164 | +€75 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €4,660 | -€1,045 | -€5,705 | |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | €4,532 | -€1,186 | -€5,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,532 | -€1,186 | -€5,718 |
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 10 October 2026 via checked.be.