NOKA: 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.
NOKA
Largest movements
- Cash +€67,803
up €67,803 (+71.0%), from €95,498 to €163,301
mainly Other debts (+€60,041) and Net result for the year (+€46,006)
- Tangible fixed assets -€22,441
down €22,441 (-10.6%), from €211,178 to €188,737
of which Other tangible fixed assets: -€27,139
- Receivables within one year -€19,902
down €19,902 (-15.8%), from €125,992 to €106,090
of which Trade receivables: -€15,106
- Other debts +€60,041
up €60,041 (+769.7%), from €7,800 to €67,841
- Debts after one year -€25,695
down €25,695 (-34.9%), from €73,583 to €47,887
of which Financial debts: -€25,695
- Reserves -€5,859
down €5,859 (-1.5%), from €378,208 to €372,349
No income-statement line moved by more than 1% of the activity.
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 | €528,259 | €555,640 | +€27,381 | +5.2% |
| Fixed assets | 21/28 | €211,178 | €188,737 | -€22,441 | -10.6% |
| Tangible fixed assets | 22/27 | €211,178 | €188,737 | -€22,441 | -10.6% |
| Land and buildings | 22 | €2,598 | €2,471 | -€127 | -4.9% |
| Plant, machinery and equipment | 23 | €1,240 | €1,100 | -€140 | -11.3% |
| Furniture and vehicles | 24 | - | €4,965 | +€4,965 | |
| Other tangible fixed assets | 26 | €207,340 | €180,201 | -€27,139 | -13.1% |
| Current assets | 29/58 | €317,081 | €366,902 | +€49,822 | +15.7% |
| Amounts receivable within one year | 40/41 | €125,992 | €106,090 | -€19,902 | -15.8% |
| Trade receivables | 40 | €121,191 | €106,086 | -€15,106 | -12.5% |
| Other amounts receivable | 41 | €4,801 | €4 | -€4,797 | -99.9% |
| Current investments | 50/53 | €90,000 | €90,577 | +€577 | +0.6% |
| Cash at bank and in hand | 54/58 | €95,498 | €163,301 | +€67,803 | +71.0% |
| Deferred charges and accrued income | 490/1 | €5,590 | €6,933 | +€1,343 | +24.0% |
| Total equity and liabilities | 10/49 | €528,259 | €555,640 | +€27,381 | +5.2% |
| Equity | 10/15 | €390,608 | €384,749 | -€5,859 | -1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €378,208 | €372,349 | -€5,859 | -1.5% |
| Distributable reserves | 133 | €378,208 | €372,349 | -€5,859 | -1.5% |
| Amounts payable | 17/49 | €137,651 | €170,891 | +€33,240 | +24.1% |
| Amounts payable after more than one year | 17 | €73,583 | €47,887 | -€25,695 | -34.9% |
| Financial debts | 170/4 | €72,363 | €46,667 | -€25,695 | -35.5% |
| Other amounts payable | 178/9 | €1,220 | €1,220 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64,069 | €123,004 | +€58,935 | +92.0% |
| Current portion of amounts payable after more than one year | 42 | €26,175 | €25,695 | -€480 | -1.8% |
| Trade debts | 44 | €27,585 | €23,420 | -€4,166 | -15.1% |
| Suppliers | 440/4 | €27,585 | €23,420 | -€4,166 | -15.1% |
| Taxes, remuneration and social security | 45 | €2,509 | €6,047 | +€3,539 | +141.1% |
| Taxes | 450/3 | €2,509 | €6,047 | +€3,539 | +141.1% |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €7,800 | €67,841 | +€60,041 | +769.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,165 | €33,731 | +€566 | +1.7% |
| Other operating charges | 640/8 | €1,369 | €1,425 | +€56 | +4.1% |
| Gross operating margin | 9900 | €100,861 | €101,092 | +€231 | +0.2% |
| Operating profit (loss) | 9901 | €66,328 | €65,937 | -€391 | -0.6% |
| Financial income | 75/76B | €2,372 | €2,460 | +€89 | +3.7% |
| Recurring financial income | 75 | €2,372 | €2,460 | +€89 | +3.7% |
| Financial charges | 65/66B | €4,127 | €3,562 | -€565 | -13.7% |
| Recurring financial charges | 65 | €4,127 | €3,562 | -€565 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €64,572 | €64,835 | +€263 | +0.4% |
| Income taxes | 67/77 | €18,415 | €18,829 | +€415 | +2.3% |
| Profit (loss) for the period | 9904 | €46,158 | €46,006 | -€152 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,158 | €46,006 | -€152 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.