Nonius: 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.
Nonius
Largest movements
- Receivables within one year -€14,035
down €14,035 (-33.5%), from €41,924 to €27,889
of which Trade receivables: -€21,527
- Current investments -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Cash +€2,632
up €2,632 (+131.5%), from €2,001 to €4,633
mainly Receivables within one year (+€14,035) and Current investments (+€12,000)
- Tangible fixed assets -€1,867
down €1,867 (-29.7%), from €6,286 to €4,419
of which Plant, machinery and equipment: -€1,867
- Current portion of long-term debt -€11,875
down €11,875 (-100.0%), from €11,875 to €0
- Profit (loss) carried forward -€9,048
down €9,048 (-173.0%), from -€5,230 to -€14,278
- Short-term financial debts -€2,395
down €2,395 (-75.4%), from €3,174 to €780
- Trade debts -€1,097
down €1,097 (-97.1%), from €1,130 to €33
- Tax, wage and social debts -€906
down €906 (-34.3%), from €2,644 to €1,737
- Gross operating margin -€9,183
down €9,183, from €7,158 to -€2,026
- Depreciation -€1,537
down €1,537 (-20.9%), from €7,351 to €5,815
- Other operating charges -€212
down €212 (-24.9%), from €853 to €641
- Financial charges -€121
down €121 (-21.7%), from €559 to €437
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 | €64,090 | €38,769 | -€25,321 | -39.5% |
| Fixed assets | 21/28 | €8,115 | €6,248 | -€1,867 | -23.0% |
| Tangible fixed assets | 22/27 | €6,286 | €4,419 | -€1,867 | -29.7% |
| Plant, machinery and equipment | 23 | €6,286 | €4,419 | -€1,867 | -29.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,828 | €1,828 | = | 0.0% |
| Current assets | 29/58 | €55,976 | €32,521 | -€23,454 | -41.9% |
| Amounts receivable within one year | 40/41 | €41,924 | €27,889 | -€14,035 | -33.5% |
| Trade receivables | 40 | €25,851 | €4,324 | -€21,527 | -83.3% |
| Other amounts receivable | 41 | €16,073 | €23,565 | +€7,492 | +46.6% |
| Current investments | 50/53 | €12,000 | €0 | -€12,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,001 | €4,633 | +€2,632 | +131.5% |
| Deferred charges and accrued income | 490/1 | €50 | €0 | -€50 | -100.0% |
| Total equity and liabilities | 10/49 | €64,090 | €38,769 | -€25,321 | -39.5% |
| Equity | 10/15 | €45,268 | €36,220 | -€9,048 | -20.0% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €50,498 | €50,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €50,498 | €50,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,230 | -€14,278 | -€9,048 | -173.0% |
| Amounts payable | 17/49 | €18,823 | €2,550 | -€16,273 | -86.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,823 | €2,550 | -€16,273 | -86.5% |
| Current portion of amounts payable after more than one year | 42 | €11,875 | €0 | -€11,875 | -100.0% |
| Financial debts | 43 | €3,174 | €780 | -€2,395 | -75.4% |
| Credit institutions | 430/8 | €3,174 | €780 | -€2,395 | -75.4% |
| Trade debts | 44 | €1,130 | €33 | -€1,097 | -97.1% |
| Suppliers | 440/4 | €1,130 | €33 | -€1,097 | -97.1% |
| Taxes, remuneration and social security | 45 | €2,644 | €1,737 | -€906 | -34.3% |
| Taxes | 450/3 | €2,644 | €1,737 | -€906 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,351 | €5,815 | -€1,537 | -20.9% |
| Other operating charges | 640/8 | €853 | €641 | -€212 | -24.9% |
| Gross operating margin | 9900 | €7,158 | -€2,026 | -€9,183 | |
| Operating profit (loss) | 9901 | -€1,047 | -€8,481 | -€7,434 | -710.2% |
| Financial income | 75/76B | €88 | €84 | -€5 | -5.1% |
| Recurring financial income | 75 | €88 | €84 | -€5 | -5.1% |
| Financial charges | 65/66B | €559 | €437 | -€121 | -21.7% |
| Recurring financial charges | 65 | €559 | €437 | -€121 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,517 | -€8,835 | -€7,317 | -482.2% |
| Income taxes | 67/77 | €152 | €213 | +€61 | +40.3% |
| Profit (loss) for the period | 9904 | -€1,670 | -€9,048 | -€7,379 | -442.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,670 | -€9,048 | -€7,379 | -442.0% |
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 28 September 2026 via checked.be.