NOEMY: 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.
NOEMY
Largest movements
- Stocks and contracts -€11,732
down €11,732 (-33.5%), from €35,000 to €23,268
- Receivables within one year -€10,616
down €10,616 (-71.5%), from €14,854 to €4,237
of which Trade receivables: -€12,470
- Trade debts -€13,254
down €13,254 (-94.6%), from €14,008 to €754
- Profit (loss) carried forward -€11,652
down €11,652 (-25.8%), from -€45,148 to -€56,800
- Tax, wage and social debts +€2,098
up €2,098 (+29.9%), from €7,027 to €9,125
of which Taxes: +€2,572
- Accrued charges and deferred income +€573
up €573 (+77.0%), from €744 to €1,317
- Gross operating margin -€5,822
down €5,822 (-32.8%), from €17,732 to €11,910
- Staff costs -€1,727
down €1,727 (-7.4%), from €23,236 to €21,509
- Financial charges +€666
up €666 (+85.8%), from €776 to €1,441
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 | €49,877 | €28,026 | -€21,851 | -43.8% |
| Current assets | 29/58 | €49,877 | €28,026 | -€21,851 | -43.8% |
| Stocks and contracts in progress | 3 | €35,000 | €23,268 | -€11,732 | -33.5% |
| Stocks | 30/36 | €35,000 | €23,268 | -€11,732 | -33.5% |
| Amounts receivable within one year | 40/41 | €14,854 | €4,237 | -€10,616 | -71.5% |
| Trade receivables | 40 | €14,854 | €2,384 | -€12,470 | -84.0% |
| Other amounts receivable | 41 | - | €1,854 | +€1,854 | |
| Cash at bank and in hand | 54/58 | €23 | €521 | +€497 | +2117.9% |
| Total equity and liabilities | 10/49 | €49,877 | €28,026 | -€21,851 | -43.8% |
| Equity | 10/15 | -€26,142 | -€37,794 | -€11,652 | -44.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €406 | €406 | = | 0.0% |
| Non-distributable reserves | 130/1 | €406 | €406 | = | 0.0% |
| Reserves not available under the articles | 1311 | €406 | €406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,148 | -€56,800 | -€11,652 | -25.8% |
| Amounts payable | 17/49 | €76,019 | €65,820 | -€10,199 | -13.4% |
| Amounts payable within one year | 42/48 | €75,275 | €64,503 | -€10,772 | -14.3% |
| Trade debts | 44 | €14,008 | €754 | -€13,254 | -94.6% |
| Suppliers | 440/4 | €14,008 | €754 | -€13,254 | -94.6% |
| Taxes, remuneration and social security | 45 | €7,027 | €9,125 | +€2,098 | +29.9% |
| Taxes | 450/3 | €2,879 | €5,451 | +€2,572 | +89.3% |
| Remuneration and social security | 454/9 | €4,147 | €3,674 | -€474 | -11.4% |
| Other amounts payable | 47/48 | €54,240 | €54,624 | +€384 | +0.7% |
| Accrued charges and deferred income | 492/3 | €744 | €1,317 | +€573 | +77.0% |
| Remuneration, social security and pensions | 62 | €23,236 | €21,509 | -€1,727 | -7.4% |
| Other operating charges | 640/8 | €628 | €612 | -€16 | -2.5% |
| Gross operating margin | 9900 | €17,732 | €11,910 | -€5,822 | -32.8% |
| Operating profit (loss) | 9901 | -€6,132 | -€10,211 | -€4,079 | -66.5% |
| Financial charges | 65/66B | €776 | €1,441 | +€666 | +85.8% |
| Recurring financial charges | 65 | €776 | €1,441 | +€666 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,908 | -€11,652 | -€4,745 | -68.7% |
| Profit (loss) for the period | 9904 | -€6,908 | -€11,652 | -€4,745 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,908 | -€11,652 | -€4,745 | -68.7% |
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 5 October 2026 via checked.be.