NOMENTANA: 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.
NOMENTANA
Largest movements
- Cash +€79,020
up €79,020 (+310%), from €25,498 to €104,518
mainly Net result for the year (+€54,240) and Receivables after one year (+€35,000)
- Receivables within one year +€51,306
up €51,306 (+48.1%), from €106,632 to €157,938
of which Other amounts receivable: +€44,850
- Receivables after one year -€35,000
down €35,000 (-6.5%), from €535,000 to €500,000
- Tangible fixed assets -€8,582
down €8,582 (-9.6%), from €89,747 to €81,164
of which Land and buildings: -€7,910
- Reserves +€35,723
up €35,723 (+7.0%), from €509,686 to €545,409
of which Distributable reserves: +€35,723
- Other debts +€28,992
up €28,992 (+18.2%), from €159,063 to €188,055
- Tax, wage and social debts +€25,716
up €25,716 (+901%), from €2,855 to €28,571
- Gross operating margin +€105,506
up €105,506, from -€19,693 to €85,813
- Financial income -€72,747
down €72,747 (-88.1%), from €82,597 to €9,850
- Taxes +€14,237
up €14,237 (+247%), from €5,757 to €19,993
- Financial charges +€1,888
up €1,888 (+18.6%), from €10,174 to €12,062
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 | €757,032 | €843,621 | +€86,589 | +11.4% |
| Fixed assets | 21/28 | €89,747 | €81,164 | -€8,582 | -9.6% |
| Tangible fixed assets | 22/27 | €89,747 | €81,164 | -€8,582 | -9.6% |
| Land and buildings | 22 | €88,466 | €80,556 | -€7,910 | -8.9% |
| Furniture and vehicles | 24 | €1,280 | €608 | -€672 | -52.5% |
| Current assets | 29/58 | €667,285 | €762,457 | +€95,172 | +14.3% |
| Amounts receivable after more than one year | 29 | €535,000 | €500,000 | -€35,000 | -6.5% |
| Other amounts receivable | 291 | €535,000 | €500,000 | -€35,000 | -6.5% |
| Amounts receivable within one year | 40/41 | €106,632 | €157,938 | +€51,306 | +48.1% |
| Trade receivables | 40 | €17,253 | €23,709 | +€6,456 | +37.4% |
| Other amounts receivable | 41 | €89,379 | €134,229 | +€44,850 | +50.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,498 | €104,518 | +€79,020 | +310% |
| Deferred charges and accrued income | 490/1 | €155 | €0 | -€155 | -100% |
| Total equity and liabilities | 10/49 | €757,032 | €843,621 | +€86,589 | +11.4% |
| Equity | 10/15 | €524,686 | €560,409 | +€35,723 | +6.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €509,686 | €545,409 | +€35,723 | +7.0% |
| Tax-exempt reserves | 132 | €13,709 | €13,709 | = | 0.0% |
| Distributable reserves | 133 | €495,977 | €531,700 | +€35,723 | +7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,346 | €283,213 | +€50,866 | +21.9% |
| Amounts payable after more than one year | 17 | €62,778 | €55,626 | -€7,152 | -11.4% |
| Financial debts | 170/4 | €62,778 | €55,626 | -€7,152 | -11.4% |
| Amounts payable within one year | 42/48 | €169,252 | €225,919 | +€56,668 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €6,990 | €7,152 | +€162 | +2.3% |
| Trade debts | 44 | €344 | €2,141 | +€1,798 | +523% |
| Suppliers | 440/4 | €344 | €2,141 | +€1,798 | +523% |
| Taxes, remuneration and social security | 45 | €2,855 | €28,571 | +€25,716 | +901% |
| Taxes | 450/3 | €2,855 | €28,571 | +€25,716 | +901% |
| Other amounts payable | 47/48 | €159,063 | €188,055 | +€28,992 | +18.2% |
| Accrued charges and deferred income | 492/3 | €317 | €1,667 | +€1,351 | +426% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,023 | €8,582 | +€560 | +7.0% |
| Other operating charges | 640/8 | €975 | €786 | -€189 | -19.4% |
| Gross operating margin | 9900 | -€19,693 | €85,813 | +€105,506 | |
| Operating profit (loss) | 9901 | -€28,690 | €76,445 | +€105,135 | |
| Financial income | 75/76B | €82,597 | €9,850 | -€72,747 | -88.1% |
| Recurring financial income | 75 | €82,597 | €9,850 | -€72,747 | -88.1% |
| Financial charges | 65/66B | €10,174 | €12,062 | +€1,888 | +18.6% |
| Recurring financial charges | 65 | €10,174 | €12,062 | +€1,888 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €43,733 | €74,234 | +€30,501 | +69.7% |
| Income taxes | 67/77 | €5,757 | €19,993 | +€14,237 | +247% |
| Profit (loss) for the period | 9904 | €37,976 | €54,240 | +€16,264 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,976 | €54,240 | +€16,264 | +42.8% |
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 30 October 2026 via checked.be.