NOMIS: 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.
NOMIS
Largest movements
- Cash +€17,000
up €17,000 (+20.4%), from €83,186 to €100,186
mainly Net result for the year (+€9,480) and Depreciation (+€7,921)
- Tangible fixed assets -€5,902
down €5,902 (-14.8%), from €40,002 to €34,099
of which Plant, machinery and equipment: -€4,860
- Reserves +€9,480
up €9,480 (+43.9%), from €21,579 to €31,059
- Current portion of long-term debt -€3,175
no longer reported in 2025 (was €3,175)
- Tax, wage and social debts +€2,962
up €2,962 (+457%), from €648 to €3,610
- Gross operating margin +€9,357
up €9,357 (+57.2%), from €16,369 to €25,727
- Taxes +€3,212
up €3,212 (+127%), from €2,533 to €5,744
- Depreciation -€296
down €296 (-3.6%), from €8,217 to €7,921
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 | €127,298 | €137,751 | +€10,454 | +8.2% |
| Fixed assets | 21/28 | €40,002 | €34,099 | -€5,902 | -14.8% |
| Tangible fixed assets | 22/27 | €40,002 | €34,099 | -€5,902 | -14.8% |
| Land and buildings | 22 | €19,157 | €17,499 | -€1,659 | -8.7% |
| Plant, machinery and equipment | 23 | €19,314 | €14,454 | -€4,860 | -25.2% |
| Furniture and vehicles | 24 | €1,531 | €2,147 | +€616 | +40.3% |
| Current assets | 29/58 | €87,296 | €103,652 | +€16,356 | +18.7% |
| Stocks and contracts in progress | 3 | €588 | €529 | -€60 | -10.1% |
| Stocks | 30/36 | €588 | €529 | -€60 | -10.1% |
| Amounts receivable within one year | 40/41 | €240 | €904 | +€663 | +276% |
| Trade receivables | 40 | €240 | €904 | +€663 | +276% |
| Cash at bank and in hand | 54/58 | €83,186 | €100,186 | +€17,000 | +20.4% |
| Deferred charges and accrued income | 490/1 | €3,282 | €2,033 | -€1,248 | -38.0% |
| Total equity and liabilities | 10/49 | €127,298 | €137,751 | +€10,454 | +8.2% |
| Equity | 10/15 | €93,379 | €102,859 | +€9,480 | +10.2% |
| Contributions | 10/11 | €71,800 | €71,800 | = | 0.0% |
| Contributions outside capital | 11 | €71,800 | €71,800 | = | 0.0% |
| Other | 1109/19 | €71,800 | €71,800 | = | 0.0% |
| Reserves | 13 | €21,579 | €31,059 | +€9,480 | +43.9% |
| Non-distributable reserves | 130/1 | €21,579 | €31,059 | +€9,480 | +43.9% |
| Legal reserve | 130 | €19,349 | €28,829 | +€9,480 | +49.0% |
| Reserves not available under the articles | 1311 | €2,230 | €2,230 | = | 0.0% |
| Amounts payable | 17/49 | €33,919 | €34,892 | +€973 | +2.9% |
| Amounts payable within one year | 42/48 | €33,919 | €34,892 | +€973 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €3,175 | - | -€3,175 | |
| Trade debts | 44 | €830 | €666 | -€164 | -19.8% |
| Suppliers | 440/4 | €830 | €666 | -€164 | -19.8% |
| Taxes, remuneration and social security | 45 | €648 | €3,610 | +€2,962 | +457% |
| Taxes | 450/3 | €648 | €3,610 | +€2,962 | +457% |
| Other amounts payable | 47/48 | €29,266 | €30,616 | +€1,351 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,217 | €7,921 | -€296 | -3.6% |
| Other operating charges | 640/8 | €1,534 | €1,583 | +€48 | +3.2% |
| Gross operating margin | 9900 | €16,369 | €25,727 | +€9,357 | +57.2% |
| Operating profit (loss) | 9901 | €6,618 | €16,223 | +€9,605 | +145% |
| Financial charges | 65/66B | €1,177 | €998 | -€178 | -15.2% |
| Recurring financial charges | 65 | €1,177 | €998 | -€178 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €5,441 | €15,224 | +€9,783 | +180% |
| Income taxes | 67/77 | €2,533 | €5,744 | +€3,212 | +127% |
| Profit (loss) for the period | 9904 | €2,909 | €9,480 | +€6,572 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €2,909 | €9,480 | +€6,572 | +226% |
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 16 October 2026 via checked.be.