NOKTA: 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.
NOKTA
Largest movements
- Stocks and contracts -€148,454
down €148,454 (-21.7%), from €684,972 to €536,518
- Receivables within one year -€69,126
down €69,126 (-24.9%), from €277,468 to €208,342
of which Trade receivables: -€67,764
- Trade debts -€120,199
down €120,199 (-52.7%), from €228,217 to €108,017
- Current portion of long-term debt -€51,852
no longer reported in 2025 (was €51,852)
- Other debts -€39,884
down €39,884 (-14.6%), from €272,468 to €232,585
- Tax, wage and social debts -€28,233
down €28,233 (-43.6%), from €64,707 to €36,474
of which Taxes: -€22,892
- Profit (loss) carried forward +€19,347
up €19,347 (+13.2%), from €147,103 to €166,450
- Gross operating margin -€22,722
down €22,722 (-22.5%), from €100,892 to €78,170
- Staff costs -€19,622
down €19,622 (-38.9%), from €50,432 to €30,810
- Financial charges -€5,190
down €5,190 (-26.0%), from €19,999 to €14,809
- Other operating charges -€2,236
down €2,236 (-27.6%), from €8,111 to €5,875
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 | €966,548 | €747,727 | -€218,821 | -22.6% |
| Fixed assets | 21/28 | €2,306 | €1,585 | -€721 | -31.3% |
| Tangible fixed assets | 22/27 | €2,166 | €1,445 | -€721 | -33.3% |
| Furniture and vehicles | 24 | €2,166 | €1,445 | -€721 | -33.3% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €964,242 | €746,142 | -€218,100 | -22.6% |
| Stocks and contracts in progress | 3 | €684,972 | €536,518 | -€148,454 | -21.7% |
| Stocks | 30/36 | €684,972 | €536,518 | -€148,454 | -21.7% |
| Amounts receivable within one year | 40/41 | €277,468 | €208,342 | -€69,126 | -24.9% |
| Trade receivables | 40 | €271,064 | €203,300 | -€67,764 | -25.0% |
| Other amounts receivable | 41 | €6,404 | €5,042 | -€1,362 | -21.3% |
| Cash at bank and in hand | 54/58 | €1,802 | €1,282 | -€520 | -28.8% |
| Total equity and liabilities | 10/49 | €966,548 | €747,727 | -€218,821 | -22.6% |
| Equity | 10/15 | €252,103 | €271,450 | +€19,347 | +7.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,103 | €166,450 | +€19,347 | +13.2% |
| Amounts payable | 17/49 | €714,445 | €476,276 | -€238,169 | -33.3% |
| Amounts payable after more than one year | 17 | €50,691 | €50,691 | = | 0.0% |
| Financial debts | 170/4 | €50,691 | €50,691 | = | 0.0% |
| Amounts payable within one year | 42/48 | €657,744 | €419,575 | -€238,169 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €51,852 | - | -€51,852 | |
| Financial debts | 43 | €40,500 | €42,500 | +€2,000 | +4.9% |
| Credit institutions | 430/8 | €40,500 | €42,500 | +€2,000 | +4.9% |
| Trade debts | 44 | €228,217 | €108,017 | -€120,199 | -52.7% |
| Suppliers | 440/4 | €228,217 | €108,017 | -€120,199 | -52.7% |
| Taxes, remuneration and social security | 45 | €64,707 | €36,474 | -€28,233 | -43.6% |
| Taxes | 450/3 | €43,195 | €20,303 | -€22,892 | -53.0% |
| Remuneration and social security | 454/9 | €21,512 | €16,171 | -€5,341 | -24.8% |
| Other amounts payable | 47/48 | €272,468 | €232,585 | -€39,884 | -14.6% |
| Accrued charges and deferred income | 492/3 | €6,010 | €6,010 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €50,432 | €30,810 | -€19,622 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,644 | €721 | -€922 | -56.1% |
| Other operating charges | 640/8 | €8,111 | €5,875 | -€2,236 | -27.6% |
| Gross operating margin | 9900 | €100,892 | €78,170 | -€22,722 | -22.5% |
| Operating profit (loss) | 9901 | €40,705 | €40,763 | +€58 | +0.1% |
| Financial income | 75/76B | €2 | €929 | +€927 | +46,127% |
| Recurring financial income | 75 | €2 | €929 | +€927 | +46,127% |
| Financial charges | 65/66B | €19,999 | €14,809 | -€5,190 | -26.0% |
| Recurring financial charges | 65 | €19,999 | €14,809 | -€5,190 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €20,708 | €26,883 | +€6,175 | +29.8% |
| Income taxes | 67/77 | €7,617 | €7,536 | -€81 | -1.1% |
| Profit (loss) for the period | 9904 | €13,091 | €19,347 | +€6,256 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,091 | €19,347 | +€6,256 | +47.8% |
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 22 October 2026 via checked.be.