NOMOS: 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.
NOMOS
Largest movements
- Receivables within one year +€148,173
up €148,173 (+71.1%), from €208,533 to €356,706
of which Trade receivables: +€125,788
- Cash +€41,457
up €41,457 (+8.1%), from €512,300 to €553,756
mainly Trade debts (+€180,965) and Net result for the year (+€18,915)
- Trade debts +€180,965
up €180,965 (+438.4%), from €41,280 to €222,245
- Profit (loss) carried forward +€18,915
up €18,915 (+7.1%), from -€267,660 to -€248,745
- Tax, wage and social debts -€9,861
down €9,861 (-7.7%), from €128,523 to €118,662
of which Taxes: -€25,569
- Services and other goods +€250,597
up €250,597 (+100.7%), from €248,954 to €499,551
- Turnover +€245,336
up €245,336 (+21.9%), from €1.1m to €1.4m
- Financial income -€45,511
down €45,511 (-78.8%), from €57,784 to €12,272
of which Non-recurring financial income: -€37,250
- Staff costs -€37,975
down €37,975 (-4.3%), from €893,188 to €855,213
- Other operating income +€21,506
up €21,506 (+114.0%), from €18,860 to €40,366
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 | €724,166 | €914,396 | +€190,230 | +26.3% |
| Fixed assets | 21/28 | €3,333 | €0 | -€3,333 | -100.0% |
| Tangible fixed assets | 22/27 | €3,333 | €0 | -€3,333 | -100.0% |
| Furniture and vehicles | 24 | €3,333 | €0 | -€3,333 | -100.0% |
| Current assets | 29/58 | €720,832 | €914,396 | +€193,564 | +26.9% |
| Amounts receivable within one year | 40/41 | €208,533 | €356,706 | +€148,173 | +71.1% |
| Trade receivables | 40 | €208,533 | €334,320 | +€125,788 | +60.3% |
| Other amounts receivable | 41 | - | €22,385 | +€22,385 | |
| Cash at bank and in hand | 54/58 | €512,300 | €553,756 | +€41,457 | +8.1% |
| Deferred charges and accrued income | 490/1 | - | €3,934 | +€3,934 | |
| Total equity and liabilities | 10/49 | €724,166 | €914,396 | +€190,230 | +26.3% |
| Equity | 10/15 | €551,840 | €570,755 | +€18,915 | +3.4% |
| Contributions | 10/11 | €745,000 | €745,000 | = | 0.0% |
| Capital | 10 | €745,000 | €745,000 | = | 0.0% |
| Issued capital | 100 | €745,000 | €745,000 | = | 0.0% |
| Reserves | 13 | €74,500 | €74,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74,500 | €74,500 | = | 0.0% |
| Legal reserve | 130 | €74,500 | €74,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,660 | -€248,745 | +€18,915 | +7.1% |
| Provisions and deferred taxes | 16 | €2,523 | €2,734 | +€211 | +8.4% |
| Provisions for liabilities and charges | 160/5 | €2,523 | €2,734 | +€211 | +8.4% |
| Other liabilities and charges | 164/5 | €2,523 | €2,734 | +€211 | +8.4% |
| Amounts payable | 17/49 | €169,803 | €340,907 | +€171,104 | +100.8% |
| Amounts payable within one year | 42/48 | €169,803 | €340,907 | +€171,104 | +100.8% |
| Trade debts | 44 | €41,280 | €222,245 | +€180,965 | +438.4% |
| Suppliers | 440/4 | €41,280 | €222,245 | +€180,965 | +438.4% |
| Taxes, remuneration and social security | 45 | €128,523 | €118,662 | -€9,861 | -7.7% |
| Taxes | 450/3 | €37,441 | €11,872 | -€25,569 | -68.3% |
| Remuneration and social security | 454/9 | €91,082 | €106,790 | +€15,708 | +17.2% |
| Operating income | 70/76A | €1,139,273 | €1,406,115 | +€266,842 | +23.4% |
| Turnover | 70 | €1,120,412 | €1,365,748 | +€245,336 | +21.9% |
| Other operating income | 74 | €18,860 | €40,366 | +€21,506 | +114.0% |
| Operating charges | 60/66A | €1,175,140 | €1,378,108 | +€202,967 | +17.3% |
| Goods for resale, raw materials and consumables | 60 | €28,501 | €19,382 | -€9,119 | -32.0% |
| Purchases | 600/8 | €28,501 | €19,382 | -€9,119 | -32.0% |
| Services and other goods | 61 | €248,954 | €499,551 | +€250,597 | +100.7% |
| Remuneration, social security and pensions | 62 | €893,188 | €855,213 | -€37,975 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,762 | €3,333 | +€571 | +20.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1 | €0 | -€1 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €231 | €211 | -€20 | -8.7% |
| Other operating charges | 640/8 | €968 | €383 | -€584 | -60.4% |
| Non-recurring operating charges | 66A | €536 | €35 | -€501 | -93.5% |
| Operating profit (loss) | 9901 | -€35,868 | €28,007 | +€63,875 | |
| Financial income | 75/76B | €57,784 | €12,272 | -€45,511 | -78.8% |
| Recurring financial income | 75 | €20,534 | €12,272 | -€8,261 | -40.2% |
| Income from current assets | 751 | €20,534 | €12,272 | -€8,261 | -40.2% |
| Non-recurring financial income | 76B | €37,250 | €0 | -€37,250 | -100.0% |
| Financial charges | 65/66B | €3,684 | €19,088 | +€15,405 | +418.2% |
| Recurring financial charges | 65 | €3,684 | €3,140 | -€543 | -14.7% |
| Other financial charges | 652/9 | €3,684 | €3,140 | -€543 | -14.7% |
| Non-recurring financial charges | 66B | - | €15,948 | +€15,948 | |
| Profit (loss) for the period before taxes | 9903 | €18,232 | €21,191 | +€2,958 | +16.2% |
| Income taxes | 67/77 | €9,564 | €2,276 | -€7,288 | -76.2% |
| Taxes | 670/3 | €9,564 | €10,921 | +€1,357 | +14.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €8,645 | +€8,645 | |
| Profit (loss) for the period | 9904 | €8,668 | €18,915 | +€10,247 | +118.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,668 | €18,915 | +€10,247 | +118.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.