NOHEYA: 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.
NOHEYA
Largest movements
- Cash -€14,150
down €14,150 (-31.4%), from €45,135 to €30,985
mainly Other debts (-€10,432) and Investment in fixed assets (net) (-€5,949)
- Tangible fixed assets +€5,249
new in 2025: €5,249
of which Furniture and vehicles: +€3,509
- Receivables within one year -€3,811
no longer reported in 2025 (was €3,811)
- Stocks and contracts +€500
new in 2025: €500
- Other debts -€10,432
down €10,432 (-74.0%), from €14,089 to €3,657
- Tax, wage and social debts -€4,495
down €4,495 (-42.8%), from €10,500 to €6,005
of which Taxes: -€5,495
- Trade debts +€2,738
new in 2025: €2,738
- Gross operating margin -€34,056
down €34,056, from €33,874 to -€182
- Taxes -€11,319
down €11,319, from €10,500 to -€819
- Depreciation +€700
new in 2025: €700
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 | €49,103 | €36,734 | -€12,370 | -25.2% |
| Fixed assets | 21/28 | - | €5,249 | +€5,249 | |
| Tangible fixed assets | 22/27 | - | €5,249 | +€5,249 | |
| Plant, machinery and equipment | 23 | - | €1,740 | +€1,740 | |
| Furniture and vehicles | 24 | - | €3,509 | +€3,509 | |
| Current assets | 29/58 | €49,103 | €31,485 | -€17,618 | -35.9% |
| Stocks and contracts in progress | 3 | - | €500 | +€500 | |
| Stocks | 30/36 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | €3,811 | - | -€3,811 | |
| Other amounts receivable | 41 | €3,811 | - | -€3,811 | |
| Cash at bank and in hand | 54/58 | €45,135 | €30,985 | -€14,150 | -31.4% |
| Deferred charges and accrued income | 490/1 | €157 | - | -€157 | |
| Total equity and liabilities | 10/49 | €49,103 | €36,734 | -€12,370 | -25.2% |
| Equity | 10/15 | €24,514 | €24,333 | -€181 | -0.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,014 | €22,833 | -€181 | -0.8% |
| Amounts payable | 17/49 | €24,589 | €12,401 | -€12,188 | -49.6% |
| Amounts payable within one year | 42/48 | €24,589 | €12,401 | -€12,188 | -49.6% |
| Trade debts | 44 | - | €2,738 | +€2,738 | |
| Suppliers | 440/4 | - | €2,738 | +€2,738 | |
| Taxes, remuneration and social security | 45 | €10,500 | €6,005 | -€4,495 | -42.8% |
| Taxes | 450/3 | €10,500 | €5,005 | -€5,495 | -52.3% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €14,089 | €3,657 | -€10,432 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €700 | +€700 | |
| Other operating charges | 640/8 | €275 | - | -€275 | |
| Gross operating margin | 9900 | €33,874 | -€182 | -€34,056 | |
| Operating profit (loss) | 9901 | €33,599 | -€883 | -€34,482 | |
| Financial income | 75/76B | €70 | €0 | -€70 | -99.7% |
| Recurring financial income | 75 | €70 | €0 | -€70 | -99.7% |
| Financial charges | 65/66B | €155 | €118 | -€37 | -23.9% |
| Recurring financial charges | 65 | €155 | €118 | -€37 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €33,514 | -€1,000 | -€34,515 | |
| Income taxes | 67/77 | €10,500 | -€819 | -€11,319 | |
| Profit (loss) for the period | 9904 | €23,014 | -€181 | -€23,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,014 | -€181 | -€23,196 |
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 15 October 2026 via checked.be.