NOCTUIS: 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.
NOCTUIS
Largest movements
- Cash +€44,957
up €44,957 (+702.5%), from €6,399 to €51,357
mainly Net result for the year (+€52,207) and Tax, wage and social debts (+€15,177)
- Receivables within one year +€27,615
up €27,615 (+62.4%), from €44,284 to €71,899
of which Trade receivables: +€27,623
- Tangible fixed assets -€4,971
down €4,971 (-96.7%), from €5,139 to €168
- Reserves +€52,207
up €52,207 (+129.7%), from €40,239 to €92,446
- Tax, wage and social debts +€15,177
up €15,177 (+128.4%), from €11,816 to €26,992
of which Taxes: +€15,427
- Gross operating margin +€46,687
up €46,687 (+176.6%), from €26,443 to €73,129
- Taxes +€9,521
up €9,521 (+172.4%), from €5,521 to €15,042
- Depreciation -€1,064
down €1,064 (-17.6%), from €6,035 to €4,971
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 | €55,823 | €123,423 | +€67,601 | +121.1% |
| Fixed assets | 21/28 | €5,139 | €168 | -€4,971 | -96.7% |
| Tangible fixed assets | 22/27 | €5,139 | €168 | -€4,971 | -96.7% |
| Furniture and vehicles | 24 | €5,139 | €168 | -€4,971 | -96.7% |
| Current assets | 29/58 | €50,683 | €123,255 | +€72,572 | +143.2% |
| Amounts receivable within one year | 40/41 | €44,284 | €71,899 | +€27,615 | +62.4% |
| Trade receivables | 40 | €39,402 | €67,025 | +€27,623 | +70.1% |
| Other amounts receivable | 41 | €4,882 | €4,873 | -€9 | -0.2% |
| Cash at bank and in hand | 54/58 | €6,399 | €51,357 | +€44,957 | +702.5% |
| Total equity and liabilities | 10/49 | €55,823 | €123,423 | +€67,601 | +121.1% |
| Equity | 10/15 | €43,239 | €95,446 | +€52,207 | +120.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,239 | €92,446 | +€52,207 | +129.7% |
| Distributable reserves | 133 | €40,239 | €92,446 | +€52,207 | +129.7% |
| Amounts payable | 17/49 | €12,584 | €27,977 | +€15,393 | +122.3% |
| Amounts payable within one year | 42/48 | €12,584 | €27,977 | +€15,393 | +122.3% |
| Trade debts | 44 | €740 | €21 | -€719 | -97.1% |
| Suppliers | 440/4 | €740 | €21 | -€719 | -97.1% |
| Taxes, remuneration and social security | 45 | €11,816 | €26,992 | +€15,177 | +128.4% |
| Taxes | 450/3 | €11,566 | €26,992 | +€15,427 | +133.4% |
| Remuneration and social security | 454/9 | €250 | - | -€250 | |
| Other amounts payable | 47/48 | €28 | €963 | +€935 | +3323.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,035 | €4,971 | -€1,064 | -17.6% |
| Other operating charges | 640/8 | €262 | €667 | +€405 | +154.4% |
| Gross operating margin | 9900 | €26,443 | €73,129 | +€46,687 | +176.6% |
| Operating profit (loss) | 9901 | €20,145 | €67,491 | +€47,345 | +235.0% |
| Financial charges | 65/66B | €201 | €241 | +€40 | +20.0% |
| Recurring financial charges | 65 | €201 | €241 | +€40 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €19,944 | €67,250 | +€47,305 | +237.2% |
| Income taxes | 67/77 | €5,521 | €15,042 | +€9,521 | +172.4% |
| Profit (loss) for the period | 9904 | €14,423 | €52,207 | +€37,784 | +262.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,423 | €52,207 | +€37,784 | +262.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.