NOKTA PLUS: 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 PLUS
Largest movements
- Stocks and contracts +€705,000
up €705,000 (+76.5%), from €921,554 to €1.6m
- Receivables within one year -€85,433
down €85,433 (-9.9%), from €865,810 to €780,376
of which Trade receivables: -€74,501
- Cash +€31,927
up €31,927 (+543.9%), from €5,870 to €37,796
mainly Trade debts (+€348,355) and Net result for the year (+€264,556)
- Trade debts +€348,355
up €348,355 (+33.9%), from €1.0m to €1.4m
- Profit (loss) carried forward +€204,556
up €204,556 (+49.6%), from €412,616 to €617,172
- Tax, wage and social debts +€93,342
up €93,342 (+47.2%), from €197,600 to €290,942
of which Taxes: +€82,686
- Current portion of long-term debt +€35,638
up €35,638 (+352.7%), from €10,104 to €45,743
- Other debts -€33,000
down €33,000 (-29.7%), from €111,130 to €78,130
- Staff costs +€98,577
up €98,577 (+112.3%), from €87,818 to €186,396
- Write-downs -€61,572
no longer reported in 2025 (was €61,572)
- Gross operating margin +€48,788
up €48,788 (+10.0%), from €487,648 to €536,436
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 | €1,846,039 | €2,484,374 | +€638,335 | +34.6% |
| Fixed assets | 21/28 | €52,806 | €39,648 | -€13,158 | -24.9% |
| Tangible fixed assets | 22/27 | €52,806 | €39,648 | -€13,158 | -24.9% |
| Plant, machinery and equipment | 23 | €9,992 | €6,773 | -€3,219 | -32.2% |
| Furniture and vehicles | 24 | €28,139 | €19,862 | -€8,277 | -29.4% |
| Other tangible fixed assets | 26 | €14,674 | €13,013 | -€1,662 | -11.3% |
| Current assets | 29/58 | €1,793,233 | €2,444,726 | +€651,493 | +36.3% |
| Stocks and contracts in progress | 3 | €921,554 | €1,626,554 | +€705,000 | +76.5% |
| Stocks | 30/36 | €921,554 | €1,626,554 | +€705,000 | +76.5% |
| Amounts receivable within one year | 40/41 | €865,810 | €780,376 | -€85,433 | -9.9% |
| Trade receivables | 40 | €807,332 | €732,831 | -€74,501 | -9.2% |
| Other amounts receivable | 41 | €58,478 | €47,545 | -€10,933 | -18.7% |
| Cash at bank and in hand | 54/58 | €5,870 | €37,796 | +€31,927 | +543.9% |
| Total equity and liabilities | 10/49 | €1,846,039 | €2,484,374 | +€638,335 | +34.6% |
| Equity | 10/15 | €452,616 | €657,172 | +€204,556 | +45.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | €40,000 | €40,000 | = | 0.0% |
| Other | 1109/19 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412,616 | €617,172 | +€204,556 | +49.6% |
| Amounts payable | 17/49 | €1,393,423 | €1,827,202 | +€433,779 | +31.1% |
| Amounts payable after more than one year | 17 | €48,244 | €37,687 | -€10,557 | -21.9% |
| Financial debts | 170/4 | €48,244 | €37,687 | -€10,557 | -21.9% |
| Amounts payable within one year | 42/48 | €1,345,179 | €1,789,515 | +€444,336 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €10,104 | €45,743 | +€35,638 | +352.7% |
| Trade debts | 44 | €1,026,345 | €1,374,700 | +€348,355 | +33.9% |
| Suppliers | 440/4 | €1,026,345 | €1,374,700 | +€348,355 | +33.9% |
| Taxes, remuneration and social security | 45 | €197,600 | €290,942 | +€93,342 | +47.2% |
| Taxes | 450/3 | €188,857 | €271,544 | +€82,686 | +43.8% |
| Remuneration and social security | 454/9 | €8,743 | €19,398 | +€10,656 | +121.9% |
| Other amounts payable | 47/48 | €111,130 | €78,130 | -€33,000 | -29.7% |
| Remuneration, social security and pensions | 62 | €87,818 | €186,396 | +€98,577 | +112.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,417 | €13,158 | -€1,259 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €61,572 | - | -€61,572 | |
| Other operating charges | 640/8 | €3,155 | €4,887 | +€1,732 | +54.9% |
| Gross operating margin | 9900 | €487,648 | €536,436 | +€48,788 | +10.0% |
| Operating profit (loss) | 9901 | €320,686 | €331,995 | +€11,309 | +3.5% |
| Financial income | 75/76B | €24,775 | €24,961 | +€186 | +0.7% |
| Recurring financial income | 75 | €24,775 | €24,961 | +€186 | +0.7% |
| Financial charges | 65/66B | €9,573 | €10,293 | +€720 | +7.5% |
| Recurring financial charges | 65 | €9,573 | €10,293 | +€720 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €335,888 | €346,663 | +€10,775 | +3.2% |
| Income taxes | 67/77 | €79,661 | €82,106 | +€2,445 | +3.1% |
| Profit (loss) for the period | 9904 | €256,226 | €264,556 | +€8,330 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €256,226 | €264,556 | +€8,330 | +3.3% |
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 11 October 2026 via checked.be.