Nomisan: 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.
Nomisan
Largest movements
- Cash +€4,394
up €4,394 (+167%), from €2,625 to €7,019
mainly Receivables within one year (+€2,205) and Depreciation (+€1,733)
- Receivables within one year -€2,205
down €2,205 (-64.0%), from €3,447 to €1,242
of which Trade receivables: -€1,468
- Tangible fixed assets -€1,733
down €1,733 (-33.7%), from €5,147 to €3,414
- Deferred charges and accrued income +€716
new in 2025: €716
- Current portion of long-term debt -€1,453
no longer reported in 2025 (was €1,453)
- Profit (loss) carried forward +€976
up €976 (+77.1%), from €1,266 to €2,242
- Other debts +€894
new in 2025: €894
- Tax, wage and social debts +€471
up €471 (+18.7%), from €2,521 to €2,992
- Trade debts +€284
up €284 (+71.7%), from €396 to €680
- Gross operating margin +€3,363
up €3,363 (+107%), from €3,152 to €6,515
- Depreciation +€1,681
up €1,681 (+3,219%), from €52 to €1,733
- Financial charges +€1,233
up €1,233 (+430%), from €287 to €1,520
- Taxes +€953
up €953 (+93.3%), from €1,021 to €1,974
- Other operating charges -€170
down €170 (-32.2%), from €527 to €358
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 | €11,218 | €12,390 | +€1,172 | +10.4% |
| Fixed assets | 21/28 | €5,147 | €3,414 | -€1,733 | -33.7% |
| Tangible fixed assets | 22/27 | €5,147 | €3,414 | -€1,733 | -33.7% |
| Plant, machinery and equipment | 23 | €5,147 | €3,414 | -€1,733 | -33.7% |
| Current assets | 29/58 | €6,071 | €8,977 | +€2,905 | +47.8% |
| Amounts receivable within one year | 40/41 | €3,447 | €1,242 | -€2,205 | -64.0% |
| Trade receivables | 40 | €2,407 | €939 | -€1,468 | -61.0% |
| Other amounts receivable | 41 | €1,039 | €303 | -€736 | -70.8% |
| Cash at bank and in hand | 54/58 | €2,625 | €7,019 | +€4,394 | +167% |
| Deferred charges and accrued income | 490/1 | - | €716 | +€716 | |
| Total equity and liabilities | 10/49 | €11,218 | €12,390 | +€1,172 | +10.4% |
| Equity | 10/15 | €3,766 | €4,742 | +€976 | +25.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,266 | €2,242 | +€976 | +77.1% |
| Amounts payable | 17/49 | €7,452 | €7,649 | +€196 | +2.6% |
| Amounts payable after more than one year | 17 | €3,082 | €3,082 | = | 0.0% |
| Financial debts | 170/4 | €3,082 | €3,082 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,370 | €4,566 | +€196 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €1,453 | - | -€1,453 | |
| Trade debts | 44 | €396 | €680 | +€284 | +71.7% |
| Suppliers | 440/4 | €396 | €680 | +€284 | +71.7% |
| Taxes, remuneration and social security | 45 | €2,521 | €2,992 | +€471 | +18.7% |
| Taxes | 450/3 | €2,521 | €2,992 | +€471 | +18.7% |
| Other amounts payable | 47/48 | - | €894 | +€894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | €1,733 | +€1,681 | +3,219% |
| Other operating charges | 640/8 | €527 | €358 | -€170 | -32.2% |
| Gross operating margin | 9900 | €3,152 | €6,515 | +€3,363 | +107% |
| Operating profit (loss) | 9901 | €2,572 | €4,425 | +€1,852 | +72.0% |
| Financial income | 75/76B | €1 | €45 | +€44 | +3,253% |
| Recurring financial income | 75 | €1 | €45 | +€44 | +3,253% |
| Financial charges | 65/66B | €287 | €1,520 | +€1,233 | +430% |
| Recurring financial charges | 65 | €287 | €1,520 | +€1,233 | +430% |
| Profit (loss) for the period before taxes | 9903 | €2,287 | €2,950 | +€663 | +29.0% |
| Income taxes | 67/77 | €1,021 | €1,974 | +€953 | +93.3% |
| Profit (loss) for the period | 9904 | €1,266 | €976 | -€290 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,266 | €976 | -€290 | -22.9% |
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.