NOH & PARTNERS: 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.
NOH & PARTNERS
Largest movements
- Cash +€162,246
up €162,246 (+22.9%), from €708,993 to €871,239
mainly Net result for the year (+€642,994) and Receivables after one year (+€130,256)
- Receivables after one year -€130,256
down €130,256 (-57.1%), from €228,027 to €97,770
- Tangible fixed assets +€20,344
up €20,344 (+342%), from €5,949 to €26,293
of which Other tangible fixed assets: +€19,704
- Current investments +€11,333
new in 2025: €11,333
- Deferred charges and accrued income -€10,906
down €10,906 (-78.1%), from €13,965 to €3,059
- Other debts +€39,238
up €39,238 (+5.5%), from €710,000 to €749,238
- Trade debts +€19,119
up €19,119 (+1,292%), from €1,480 to €20,599
- Gross operating margin +€611,077
up €611,077 (+251%), from €243,124 to €854,202
- Taxes +€178,653
up €178,653 (+491%), from €36,382 to €215,035
- Financial income -€152,487
down €152,487 (-93.9%), from €162,387 to €9,901
of which Non-recurring financial income: -€151,045
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 | €964,053 | €1,015,210 | +€51,157 | +5.3% |
| Fixed assets | 21/28 | €8,949 | €29,293 | +€20,344 | +227% |
| Tangible fixed assets | 22/27 | €5,949 | €26,293 | +€20,344 | +342% |
| Furniture and vehicles | 24 | €5,949 | €6,589 | +€639 | +10.7% |
| Other tangible fixed assets | 26 | - | €19,704 | +€19,704 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €955,104 | €985,917 | +€30,813 | +3.2% |
| Amounts receivable after more than one year | 29 | €228,027 | €97,770 | -€130,256 | -57.1% |
| Trade receivables | 290 | €228,027 | €97,770 | -€130,256 | -57.1% |
| Amounts receivable within one year | 40/41 | €4,119 | €2,515 | -€1,604 | -38.9% |
| Trade receivables | 40 | €1,604 | - | -€1,604 | |
| Other amounts receivable | 41 | €2,515 | €2,515 | = | 0.0% |
| Current investments | 50/53 | - | €11,333 | +€11,333 | |
| Cash at bank and in hand | 54/58 | €708,993 | €871,239 | +€162,246 | +22.9% |
| Deferred charges and accrued income | 490/1 | €13,965 | €3,059 | -€10,906 | -78.1% |
| Total equity and liabilities | 10/49 | €964,053 | €1,015,210 | +€51,157 | +5.3% |
| Equity | 10/15 | €239,160 | €232,154 | -€7,006 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,560 | €213,554 | -€7,006 | -3.2% |
| Amounts payable | 17/49 | €724,894 | €783,057 | +€58,163 | +8.0% |
| Amounts payable within one year | 42/48 | €724,894 | €783,057 | +€58,163 | +8.0% |
| Trade debts | 44 | €1,480 | €20,599 | +€19,119 | +1,292% |
| Suppliers | 440/4 | €1,480 | €20,599 | +€19,119 | +1,292% |
| Taxes, remuneration and social security | 45 | €13,414 | €13,220 | -€194 | -1.4% |
| Taxes | 450/3 | €10,555 | €13,220 | +€2,664 | +25.2% |
| Remuneration and social security | 454/9 | €2,859 | - | -€2,859 | |
| Other amounts payable | 47/48 | €710,000 | €749,238 | +€39,238 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €4,299 | -€29 | -0.7% |
| Other operating charges | 640/8 | €1,558 | €148 | -€1,411 | -90.5% |
| Non-recurring operating charges | 66A | - | €1,452 | +€1,452 | |
| Gross operating margin | 9900 | €243,124 | €854,202 | +€611,077 | +251% |
| Operating profit (loss) | 9901 | €237,238 | €848,303 | +€611,065 | +258% |
| Financial income | 75/76B | €162,387 | €9,901 | -€152,487 | -93.9% |
| Recurring financial income | 75 | €11,343 | €9,901 | -€1,442 | -12.7% |
| Non-recurring financial income | 76B | €151,045 | - | -€151,045 | |
| Financial charges | 65/66B | €178 | €174 | -€4 | -2.3% |
| Recurring financial charges | 65 | €178 | €174 | -€4 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €399,447 | €858,029 | +€458,582 | +115% |
| Income taxes | 67/77 | €36,382 | €215,035 | +€178,653 | +491% |
| Profit (loss) for the period | 9904 | €363,065 | €642,994 | +€279,929 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €363,065 | €642,994 | +€279,929 | +77.1% |
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 24 October 2026 via checked.be.