NOMIKKA: 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.
NOMIKKA
Largest movements
- Receivables within one year +€16,855
up €16,855 (+81.1%), from €20,772 to €37,627
of which Other amounts receivable: +€17,900
- Cash -€1,195
down €1,195 (-99.7%), from €1,198 to €4
mainly Receivables within one year (-€16,855) and Trade debts (-€1,107)
- Tangible fixed assets +€661
new in 2025: €661
- Deferred charges and accrued income -€603
no longer reported in 2025 (was €603)
- Reserves +€26,159
up €26,159 (+572.8%), from €4,567 to €30,726
- Profit (loss) carried forward -€13,008
no longer reported in 2025 (was €13,008)
- Tax, wage and social debts +€3,324
up €3,324 (+111.0%), from €2,995 to €6,319
- Trade debts -€1,107
down €1,107 (-50.7%), from €2,180 to €1,074
- Gross operating margin +€13,232
up €13,232 (+443.0%), from €2,987 to €16,219
- Taxes +€2,268
up €2,268 (+157.4%), from €1,441 to €3,709
- Financial income +€780
up €780 (+85.7%), from €910 to €1,690
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 | €23,250 | €38,619 | +€15,369 | +66.1% |
| Formation expenses | 20 | €677 | €327 | -€350 | -51.7% |
| Fixed assets | 21/28 | - | €661 | +€661 | |
| Tangible fixed assets | 22/27 | - | €661 | +€661 | |
| Furniture and vehicles | 24 | - | €661 | +€661 | |
| Current assets | 29/58 | €22,573 | €37,630 | +€15,058 | +66.7% |
| Amounts receivable within one year | 40/41 | €20,772 | €37,627 | +€16,855 | +81.1% |
| Trade receivables | 40 | €1,045 | - | -€1,045 | |
| Other amounts receivable | 41 | €19,727 | €37,627 | +€17,900 | +90.7% |
| Cash at bank and in hand | 54/58 | €1,198 | €4 | -€1,195 | -99.7% |
| Deferred charges and accrued income | 490/1 | €603 | - | -€603 | |
| Total equity and liabilities | 10/49 | €23,250 | €38,619 | +€15,369 | +66.1% |
| Equity | 10/15 | €18,075 | €31,226 | +€13,152 | +72.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €4,567 | €30,726 | +€26,159 | +572.8% |
| Distributable reserves | 133 | €4,567 | €30,726 | +€26,159 | +572.8% |
| Profit (loss) carried forward | 14 | €13,008 | - | -€13,008 | |
| Amounts payable | 17/49 | €5,176 | €7,393 | +€2,217 | +42.8% |
| Amounts payable within one year | 42/48 | €5,176 | €7,393 | +€2,217 | +42.8% |
| Trade debts | 44 | €2,180 | €1,074 | -€1,107 | -50.7% |
| Suppliers | 440/4 | €2,180 | €1,074 | -€1,107 | -50.7% |
| Taxes, remuneration and social security | 45 | €2,995 | €6,319 | +€3,324 | +111.0% |
| Taxes | 450/3 | €2,995 | €6,319 | +€3,324 | +111.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €439 | +€89 | +25.4% |
| Other operating charges | 640/8 | €384 | €513 | +€129 | +33.5% |
| Gross operating margin | 9900 | €2,987 | €16,219 | +€13,232 | +443.0% |
| Operating profit (loss) | 9901 | €2,252 | €15,267 | +€13,015 | +577.8% |
| Financial income | 75/76B | €910 | €1,690 | +€780 | +85.7% |
| Recurring financial income | 75 | €910 | €1,690 | +€780 | +85.7% |
| Financial charges | 65/66B | €113 | €97 | -€15 | -13.6% |
| Recurring financial charges | 65 | €113 | €97 | -€15 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €3,050 | €16,860 | +€13,810 | +452.8% |
| Income taxes | 67/77 | €1,441 | €3,709 | +€2,268 | +157.4% |
| Profit (loss) for the period | 9904 | €1,609 | €13,152 | +€11,542 | +717.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,609 | €13,152 | +€11,542 | +717.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.