NOCC: 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.
NOCC
Largest movements
- Tangible fixed assets -€54,929
down €54,929 (-23.9%), from €229,774 to €174,845
of which Plant, machinery and equipment: -€47,123
- Cash +€49,428
up €49,428 (+50.4%), from €97,976 to €147,403
mainly Depreciation (+€51,461) and Tax, wage and social debts (+€23,787)
- Receivables within one year +€10,536
up €10,536 (+39.0%), from €27,004 to €37,539
of which Trade receivables: +€8,168
- Profit (loss) carried forward -€23,808
down €23,808 (-467.1%), from -€5,097 to -€28,905
- Tax, wage and social debts +€23,787
up €23,787 (+173.1%), from €13,741 to €37,528
of which Remuneration and social security: +€22,200
- Trade debts -€8,032
down €8,032 (-76.4%), from €10,514 to €2,482
- Other debts +€6,912
up €6,912 (+3.1%), from €226,523 to €233,436
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin -€16,047
down €16,047 (-26.9%), from €59,726 to €43,679
- Depreciation -€14,041
down €14,041 (-21.4%), from €65,502 to €51,461
- Taxes +€1,669
up €1,669, from -€1,537 to €132
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 | €359,659 | €364,517 | +€4,858 | +1.4% |
| Fixed assets | 21/28 | €230,776 | €175,647 | -€55,129 | -23.9% |
| Intangible fixed assets | 21 | €1,003 | €802 | -€201 | -20.0% |
| Tangible fixed assets | 22/27 | €229,774 | €174,845 | -€54,929 | -23.9% |
| Plant, machinery and equipment | 23 | €219,564 | €172,441 | -€47,123 | -21.5% |
| Furniture and vehicles | 24 | €9,371 | €1,767 | -€7,605 | -81.1% |
| Other tangible fixed assets | 26 | €839 | €637 | -€201 | -24.0% |
| Current assets | 29/58 | €128,883 | €188,870 | +€59,987 | +46.5% |
| Amounts receivable within one year | 40/41 | €27,004 | €37,539 | +€10,536 | +39.0% |
| Trade receivables | 40 | €17,118 | €25,286 | +€8,168 | +47.7% |
| Other amounts receivable | 41 | €9,886 | €12,254 | +€2,368 | +24.0% |
| Cash at bank and in hand | 54/58 | €97,976 | €147,403 | +€49,428 | +50.4% |
| Deferred charges and accrued income | 490/1 | €3,904 | €3,928 | +€24 | +0.6% |
| Total equity and liabilities | 10/49 | €359,659 | €364,517 | +€4,858 | +1.4% |
| Equity | 10/15 | €108,881 | €85,072 | -€23,808 | -21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,378 | €95,378 | = | 0.0% |
| Distributable reserves | 133 | €95,378 | €95,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,097 | -€28,905 | -€23,808 | -467.1% |
| Amounts payable | 17/49 | €250,779 | €279,445 | +€28,666 | +11.4% |
| Amounts payable within one year | 42/48 | €250,779 | €273,445 | +€22,666 | +9.0% |
| Trade debts | 44 | €10,514 | €2,482 | -€8,032 | -76.4% |
| Suppliers | 440/4 | €10,514 | €2,482 | -€8,032 | -76.4% |
| Taxes, remuneration and social security | 45 | €13,741 | €37,528 | +€23,787 | +173.1% |
| Taxes | 450/3 | €2,641 | €4,228 | +€1,587 | +60.1% |
| Remuneration and social security | 454/9 | €11,100 | €33,300 | +€22,200 | +200.0% |
| Other amounts payable | 47/48 | €226,523 | €233,436 | +€6,912 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Non-recurring operating income | 76A | €7,569 | €0 | -€7,569 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,502 | €51,461 | -€14,041 | -21.4% |
| Other operating charges | 640/8 | €816 | €716 | -€100 | -12.2% |
| Non-recurring operating charges | 66A | - | €15,101 | +€15,101 | |
| Gross operating margin | 9900 | €59,726 | €43,679 | -€16,047 | -26.9% |
| Operating profit (loss) | 9901 | -€6,592 | -€23,600 | -€17,008 | -258.0% |
| Financial income | 75/76B | €114 | €4 | -€110 | -96.5% |
| Recurring financial income | 75 | €114 | €4 | -€110 | -96.5% |
| Financial charges | 65/66B | €156 | €80 | -€75 | -48.3% |
| Recurring financial charges | 65 | €156 | €80 | -€75 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,634 | -€23,676 | -€17,043 | -256.9% |
| Income taxes | 67/77 | -€1,537 | €132 | +€1,669 | |
| Profit (loss) for the period | 9904 | -€5,097 | -€23,808 | -€18,712 | -367.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,097 | -€23,808 | -€18,712 | -367.1% |
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 12 October 2026 via checked.be.