NOMIKOS: what changed
Two fiscal 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.
NOMIKOS
Largest movements
- Receivables after one year -€51,600
no longer reported in 2024 (was €51,600)
- Receivables within one year +€40,651
up €40,651 (+1401.5%), from €2,900 to €43,552
of which Other amounts receivable: +€41,492
- Cash +€11,105
up €11,105 (+74.5%), from €14,897 to €26,002
mainly Receivables after one year (+€51,600) and Net result for the year (+€12,615)
- Other debts -€15,950
no longer reported in 2024 (was €15,950)
- Reserves +€12,615
new in 2024: €12,615
- Tax, wage and social debts +€3,572
up €3,572 (+48.5%), from €7,367 to €10,940
- Gross operating margin +€15,199
up €15,199 (+446.2%), from €3,406 to €18,606
- Taxes +€6,707
up €6,707 (+590.1%), from €1,137 to €7,844
- Financial income +€2,451
new in 2024: €2,451
- Depreciation -€497
down €497 (-86.5%), from €575 to €78
- Other operating charges -€444
down €444 (-54.5%), from €814 to €370
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,475 | €69,554 | +€79 | +0.1% |
| Fixed assets | 21/28 | €78 | - | -€78 | |
| Tangible fixed assets | 22/27 | €78 | - | -€78 | |
| Furniture and vehicles | 24 | €78 | - | -€78 | |
| Current assets | 29/58 | €69,397 | €69,554 | +€156 | +0.2% |
| Amounts receivable after more than one year | 29 | €51,600 | - | -€51,600 | |
| Other amounts receivable | 291 | €51,600 | - | -€51,600 | |
| Amounts receivable within one year | 40/41 | €2,900 | €43,552 | +€40,651 | +1401.5% |
| Trade receivables | 40 | €2,900 | €2,060 | -€841 | -29.0% |
| Other amounts receivable | 41 | - | €41,492 | +€41,492 | |
| Cash at bank and in hand | 54/58 | €14,897 | €26,002 | +€11,105 | +74.5% |
| Total equity and liabilities | 10/49 | €69,475 | €69,554 | +€79 | +0.1% |
| Equity | 10/15 | €43,811 | €56,426 | +€12,615 | +28.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €12,615 | +€12,615 | |
| Distributable reserves | 133 | - | €12,615 | +€12,615 | |
| Profit (loss) carried forward | 14 | €40,811 | €40,811 | = | 0.0% |
| Amounts payable | 17/49 | €25,664 | €13,128 | -€12,536 | -48.8% |
| Amounts payable within one year | 42/48 | €25,664 | €13,128 | -€12,536 | -48.8% |
| Trade debts | 44 | €2,347 | €2,188 | -€158 | -6.7% |
| Suppliers | 440/4 | €2,347 | €2,188 | -€158 | -6.7% |
| Taxes, remuneration and social security | 45 | €7,367 | €10,940 | +€3,572 | +48.5% |
| Taxes | 450/3 | €7,367 | €10,940 | +€3,572 | +48.5% |
| Other amounts payable | 47/48 | €15,950 | - | -€15,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €78 | -€497 | -86.5% |
| Other operating charges | 640/8 | €814 | €370 | -€444 | -54.5% |
| Gross operating margin | 9900 | €3,406 | €18,606 | +€15,199 | +446.2% |
| Operating profit (loss) | 9901 | €2,018 | €18,158 | +€16,141 | +800.0% |
| Financial income | 75/76B | - | €2,451 | +€2,451 | |
| Recurring financial income | 75 | - | €2,451 | +€2,451 | |
| Financial charges | 65/66B | €116 | €151 | +€34 | +29.6% |
| Recurring financial charges | 65 | €116 | €151 | +€34 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €1,901 | €20,459 | +€18,558 | +976.0% |
| Income taxes | 67/77 | €1,137 | €7,844 | +€6,707 | +590.1% |
| Profit (loss) for the period | 9904 | €765 | €12,615 | +€11,850 | +1549.7% |
| Profit (loss) for the period to be appropriated | 9905 | €765 | €12,615 | +€11,850 | +1549.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.