NOMEN EST OMEN: 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.
NOMEN EST OMEN
Largest movements
- Cash +€13,249
up €13,249 (+17.2%), from €76,947 to €90,196
mainly Net result for the year (+€12,759) and Receivables within one year (+€10,399)
- Receivables within one year -€10,399
down €10,399 (-93.1%), from €11,175 to €776
of which Trade receivables: -€10,942
- Tangible fixed assets -€4,551
down €4,551 (-44.7%), from €10,186 to €5,635
- Current investments +€4,500
up €4,500 (+90.0%), from €5,000 to €9,500
- Other debts +€4,469
up €4,469 (+80.8%), from €5,531 to €10,000
- Tax, wage and social debts -€4,337
down €4,337 (-23.5%), from €18,448 to €14,111
- Reserves +€2,759
up €2,759 (+7.5%), from €36,760 to €39,519
- Gross operating margin -€16,417
down €16,417 (-42.3%), from €38,772 to €22,355
- Taxes -€4,080
down €4,080 (-43.4%), from €9,407 to €5,328
- Financial charges -€2,422
down €2,422 (-71.5%), from €3,389 to €967
of which Financial charges: -€2,675
- Depreciation -€491
down €491 (-13.0%), from €3,788 to €3,298
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 | €124,813 | €126,816 | +€2,003 | +1.6% |
| Fixed assets | 21/28 | €10,186 | €5,635 | -€4,551 | -44.7% |
| Tangible fixed assets | 22/27 | €10,186 | €5,635 | -€4,551 | -44.7% |
| Furniture and vehicles | 24 | €10,186 | €5,635 | -€4,551 | -44.7% |
| Current assets | 29/58 | €114,627 | €121,180 | +€6,553 | +5.7% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,175 | €776 | -€10,399 | -93.1% |
| Trade receivables | 40 | €11,175 | €233 | -€10,942 | -97.9% |
| Other amounts receivable | 41 | €0 | €544 | +€544 | |
| Current investments | 50/53 | €5,000 | €9,500 | +€4,500 | +90.0% |
| Cash at bank and in hand | 54/58 | €76,947 | €90,196 | +€13,249 | +17.2% |
| Deferred charges and accrued income | 490/1 | €2,505 | €1,708 | -€797 | -31.8% |
| Total equity and liabilities | 10/49 | €124,813 | €126,816 | +€2,003 | +1.6% |
| Equity | 10/15 | €39,160 | €41,919 | +€2,759 | +7.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €36,760 | €39,519 | +€2,759 | +7.5% |
| Distributable reserves | 133 | €36,760 | €39,519 | +€2,759 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,653 | €84,897 | -€756 | -0.9% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,653 | €24,897 | -€756 | -2.9% |
| Trade debts | 44 | €1,674 | €786 | -€888 | -53.0% |
| Suppliers | 440/4 | €1,674 | €786 | -€888 | -53.0% |
| Taxes, remuneration and social security | 45 | €18,448 | €14,111 | -€4,337 | -23.5% |
| Taxes | 450/3 | €18,448 | €14,111 | -€4,337 | -23.5% |
| Other amounts payable | 47/48 | €5,531 | €10,000 | +€4,469 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €3,298 | -€491 | -13.0% |
| Other operating charges | 640/8 | €638 | €800 | +€162 | +25.4% |
| Non-recurring operating charges | 66A | €53 | €0 | -€53 | -100% |
| Gross operating margin | 9900 | €38,772 | €22,355 | -€16,417 | -42.3% |
| Operating profit (loss) | 9901 | €34,292 | €18,257 | -€16,035 | -46.8% |
| Financial income | 75/76B | €763 | €797 | +€34 | +4.4% |
| Recurring financial income | 75 | €763 | €797 | +€34 | +4.4% |
| Financial charges | 65/66B | €3,389 | €967 | -€2,422 | -71.5% |
| Recurring financial charges | 65 | €3,389 | €714 | -€2,675 | -78.9% |
| Non-recurring financial charges | 66B | - | €253 | +€253 | |
| Profit (loss) for the period before taxes | 9903 | €31,667 | €18,087 | -€13,580 | -42.9% |
| Income taxes | 67/77 | €9,407 | €5,328 | -€4,080 | -43.4% |
| Profit (loss) for the period | 9904 | €22,260 | €12,759 | -€9,500 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,260 | €12,759 | -€9,500 | -42.7% |
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 1 November 2026 via checked.be.