NOMALA: 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.
NOMALA
Largest movements
- Cash -€14,661
down €14,661 (-57.1%), from €25,697 to €11,037
mainly Debts after one year (-€7,146) and Receivables within one year (-€6,449)
- Tangible fixed assets -€6,883
down €6,883 (-22.7%), from €30,264 to €23,381
of which Other tangible fixed assets: -€5,859
- Receivables within one year +€6,449
up €6,449 (+42.8%), from €15,082 to €21,530
of which Other amounts receivable: +€5,311
- Deferred charges and accrued income -€2,082
down €2,082 (-55.9%), from €3,726 to €1,644
- Debts after one year -€7,146
down €7,146 (-28.2%), from €25,322 to €18,177
- Profit (loss) carried forward -€4,983
down €4,983 (-11.1%), from -€44,718 to -€49,701
- Other debts -€4,141
down €4,141 (-61.5%), from €6,736 to €2,595
- Tax, wage and social debts -€3,716
down €3,716 (-17.5%), from €21,266 to €17,549
of which Taxes: -€3,716
- Trade debts +€2,986
up €2,986 (+54.8%), from €5,445 to €8,431
- Gross operating margin -€27,832
down €27,832 (-98.8%), from €28,159 to €327
- Taxes -€12,083
down €12,083, from €6,923 to -€5,160
- Financial charges -€909
down €909 (-45.2%), from €2,009 to €1,101
- Depreciation -€322
down €322 (-4.5%), from €7,205 to €6,883
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,465 | €58,287 | -€17,178 | -22.8% |
| Fixed assets | 21/28 | €30,960 | €24,077 | -€6,883 | -22.2% |
| Tangible fixed assets | 22/27 | €30,264 | €23,381 | -€6,883 | -22.7% |
| Furniture and vehicles | 24 | €4,329 | €3,304 | -€1,024 | -23.7% |
| Other tangible fixed assets | 26 | €25,935 | €20,077 | -€5,859 | -22.6% |
| Financial fixed assets | 28 | €696 | €696 | = | 0.0% |
| Current assets | 29/58 | €44,505 | €34,211 | -€10,294 | -23.1% |
| Amounts receivable within one year | 40/41 | €15,082 | €21,530 | +€6,449 | +42.8% |
| Trade receivables | 40 | €14,474 | €15,612 | +€1,138 | +7.9% |
| Other amounts receivable | 41 | €608 | €5,919 | +€5,311 | +874.2% |
| Cash at bank and in hand | 54/58 | €25,697 | €11,037 | -€14,661 | -57.1% |
| Deferred charges and accrued income | 490/1 | €3,726 | €1,644 | -€2,082 | -55.9% |
| Total equity and liabilities | 10/49 | €75,465 | €58,287 | -€17,178 | -22.8% |
| Equity | 10/15 | €9,373 | €4,390 | -€4,983 | -53.2% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Contributions outside capital | 11 | €27,500 | €27,500 | = | 0.0% |
| Share premium | 1100/10 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €26,592 | €26,592 | = | 0.0% |
| Distributable reserves | 133 | €26,592 | €26,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,718 | -€49,701 | -€4,983 | -11.1% |
| Amounts payable | 17/49 | €66,092 | €53,897 | -€12,195 | -18.5% |
| Amounts payable after more than one year | 17 | €25,322 | €18,177 | -€7,146 | -28.2% |
| Financial debts | 170/4 | €25,322 | €18,177 | -€7,146 | -28.2% |
| Amounts payable within one year | 42/48 | €40,769 | €35,720 | -€5,049 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €7,323 | €7,146 | -€178 | -2.4% |
| Trade debts | 44 | €5,445 | €8,431 | +€2,986 | +54.8% |
| Suppliers | 440/4 | €5,445 | €8,431 | +€2,986 | +54.8% |
| Taxes, remuneration and social security | 45 | €21,266 | €17,549 | -€3,716 | -17.5% |
| Taxes | 450/3 | €18,894 | €15,177 | -€3,716 | -19.7% |
| Remuneration and social security | 454/9 | €2,372 | €2,372 | = | 0.0% |
| Other amounts payable | 47/48 | €6,736 | €2,595 | -€4,141 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,205 | €6,883 | -€322 | -4.5% |
| Other operating charges | 640/8 | €2,742 | €2,521 | -€222 | -8.1% |
| Gross operating margin | 9900 | €28,159 | €327 | -€27,832 | -98.8% |
| Operating profit (loss) | 9901 | €18,212 | -€9,077 | -€27,289 | |
| Financial income | 75/76B | €13 | €35 | +€22 | +172.3% |
| Recurring financial income | 75 | €13 | €35 | +€22 | +172.3% |
| Financial charges | 65/66B | €2,009 | €1,101 | -€909 | -45.2% |
| Recurring financial charges | 65 | €2,009 | €1,101 | -€909 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €16,215 | -€10,143 | -€26,358 | |
| Income taxes | 67/77 | €6,923 | -€5,160 | -€12,083 | |
| Profit (loss) for the period | 9904 | €9,292 | -€4,983 | -€14,275 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,292 | -€4,983 | -€14,275 |
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 9 October 2026 via checked.be.