Nonbe Daigaku: 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.
Nonbe Daigaku
Largest movements
- Deferred charges and accrued income -€3,030
down €3,030 (-22.5%), from €13,442 to €10,412
- Receivables within one year -€1,651
down €1,651 (-4.1%), from €39,947 to €38,296
of which Trade receivables: -€5,641
- Tangible fixed assets +€1,499
up €1,499 (+14.6%), from €10,290 to €11,789
of which Furniture and vehicles: +€804
- Trade debts -€27,234
down €27,234 (-53.8%), from €50,605 to €23,371
- Reserves +€10,000
up €10,000 (+45.7%), from €21,860 to €31,860
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€8,924
up €8,924 (+131%), from €6,831 to €15,755
- Tax, wage and social debts +€3,435
up €3,435 (+14.7%), from €23,445 to €26,880
of which Taxes: +€2,569
- Accrued charges and deferred income +€1,849
up €1,849 (+1,758%), from €105 to €1,954
- Gross operating margin +€23,763
up €23,763 (+9.6%), from €247,259 to €271,022
- Taxes +€7,225
new in 2025: €7,225
- Staff costs -€6,206
down €6,206 (-2.6%), from €238,697 to €232,491
- Financial charges +€5,490
up €5,490 (+821%), from €669 to €6,159
- Other operating charges -€4,212
down €4,212 (-55.2%), from €7,626 to €3,415
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 | €121,447 | €118,420 | -€3,026 | -2.5% |
| Fixed assets | 21/28 | €12,010 | €13,509 | +€1,499 | +12.5% |
| Tangible fixed assets | 22/27 | €10,290 | €11,789 | +€1,499 | +14.6% |
| Plant, machinery and equipment | 23 | €8,502 | €9,197 | +€695 | +8.2% |
| Furniture and vehicles | 24 | €1,788 | €2,592 | +€804 | +45.0% |
| Financial fixed assets | 28 | €1,720 | €1,720 | = | 0.0% |
| Current assets | 29/58 | €109,436 | €104,911 | -€4,525 | -4.1% |
| Stocks and contracts in progress | 3 | €6,241 | €5,767 | -€474 | -7.6% |
| Stocks | 30/36 | €6,241 | €5,767 | -€474 | -7.6% |
| Amounts receivable within one year | 40/41 | €39,947 | €38,296 | -€1,651 | -4.1% |
| Trade receivables | 40 | €27,595 | €21,954 | -€5,641 | -20.4% |
| Other amounts receivable | 41 | €12,352 | €16,341 | +€3,989 | +32.3% |
| Cash at bank and in hand | 54/58 | €49,807 | €50,437 | +€630 | +1.3% |
| Deferred charges and accrued income | 490/1 | €13,442 | €10,412 | -€3,030 | -22.5% |
| Total equity and liabilities | 10/49 | €121,447 | €118,420 | -€3,026 | -2.5% |
| Equity | 10/15 | €47,291 | €66,215 | +€18,924 | +40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €31,860 | +€10,000 | +45.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €6,831 | €15,755 | +€8,924 | +131% |
| Amounts payable | 17/49 | €74,155 | €52,205 | -€21,950 | -29.6% |
| Amounts payable within one year | 42/48 | €74,050 | €50,251 | -€23,800 | -32.1% |
| Trade debts | 44 | €50,605 | €23,371 | -€27,234 | -53.8% |
| Suppliers | 440/4 | €50,605 | €23,371 | -€27,234 | -53.8% |
| Taxes, remuneration and social security | 45 | €23,445 | €26,880 | +€3,435 | +14.7% |
| Taxes | 450/3 | €6,220 | €8,789 | +€2,569 | +41.3% |
| Remuneration and social security | 454/9 | €17,225 | €18,091 | +€866 | +5.0% |
| Accrued charges and deferred income | 492/3 | €105 | €1,954 | +€1,849 | +1,758% |
| Remuneration, social security and pensions | 62 | €238,697 | €232,491 | -€6,206 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,806 | €3,095 | +€289 | +10.3% |
| Other operating charges | 640/8 | €7,626 | €3,415 | -€4,212 | -55.2% |
| Gross operating margin | 9900 | €247,259 | €271,022 | +€23,763 | +9.6% |
| Operating profit (loss) | 9901 | -€1,870 | €32,022 | +€33,892 | |
| Financial income | 75/76B | €591 | €286 | -€305 | -51.6% |
| Recurring financial income | 75 | €591 | €286 | -€305 | -51.6% |
| Financial charges | 65/66B | €669 | €6,159 | +€5,490 | +821% |
| Recurring financial charges | 65 | €669 | €6,159 | +€5,490 | +821% |
| Profit (loss) for the period before taxes | 9903 | -€1,948 | €26,149 | +€28,098 | |
| Income taxes | 67/77 | - | €7,225 | +€7,225 | |
| Profit (loss) for the period | 9904 | -€1,948 | €18,924 | +€20,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,948 | €18,924 | +€20,873 |
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 20 October 2026 via checked.be.