NONKEL FONS: what changed
NONKEL FONS
Largest movements
- Receivables within one year +€27,704
up €27,704 (+1,373%), from €2,018 to €29,722
- Cash -€17,020
no longer reported in 2025 (was €17,020)
mainly Receivables within one year (-€27,704) and Debts after one year (-€5,848)
- Tangible fixed assets -€5,068
down €5,068 (-7.8%), from €64,922 to €59,854
of which Land and buildings: -€3,657
- Deferred charges and accrued income -€922
no longer reported in 2025 (was €922)
- Debts after one year -€5,848
down €5,848 (-34.6%), from €16,884 to €11,037
- Tax, wage and social debts +€5,506
up €5,506 (+67.5%), from €8,161 to €13,667
- Profit (loss) carried forward +€5,141
no longer reported in 2025 (was -€5,141)
- Other debts -€2,721
down €2,721 (-10.3%), from €26,467 to €23,746
- Reserves +€2,045
up €2,045 (+10.0%), from €20,381 to €22,426
of which Distributable reserves: +€2,045
- Gross operating margin +€520
up €520 (+2.6%), from €20,040 to €20,559
- Depreciation -€519
down €519 (-9.3%), from €5,587 to €5,068
- Taxes -€334
down €334 (-7.0%), from €4,773 to €4,440
- Financial charges +€307
up €307 (+36.2%), from €849 to €1,156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,882 | €89,576 | +€4,694 | +5.5% |
| Fixed assets | 21/28 | €64,922 | €59,854 | -€5,068 | -7.8% |
| Tangible fixed assets | 22/27 | €64,922 | €59,854 | -€5,068 | -7.8% |
| Land and buildings | 22 | €63,117 | €59,460 | -€3,657 | -5.8% |
| Furniture and vehicles | 24 | €1,805 | €395 | -€1,410 | -78.1% |
| Current assets | 29/58 | €19,959 | €29,722 | +€9,762 | +48.9% |
| Amounts receivable within one year | 40/41 | €2,018 | €29,722 | +€27,704 | +1,373% |
| Trade receivables | 40 | €2,018 | €29,722 | +€27,704 | +1,373% |
| Cash at bank and in hand | 54/58 | €17,020 | - | -€17,020 | |
| Deferred charges and accrued income | 490/1 | €922 | - | -€922 | |
| Total equity and liabilities | 10/49 | €84,882 | €89,576 | +€4,694 | +5.5% |
| Equity | 10/15 | €27,640 | €34,826 | +€7,186 | +26.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,381 | €22,426 | +€2,045 | +10.0% |
| 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 | €18,521 | €20,566 | +€2,045 | +11.0% |
| Profit (loss) carried forward | 14 | -€5,141 | - | +€5,141 | |
| Amounts payable | 17/49 | €57,241 | €54,750 | -€2,491 | -4.4% |
| Amounts payable after more than one year | 17 | €16,884 | €11,037 | -€5,848 | -34.6% |
| Financial debts | 170/4 | €16,884 | €11,037 | -€5,848 | -34.6% |
| Amounts payable within one year | 42/48 | €40,357 | €43,713 | +€3,356 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €5,729 | €5,848 | +€118 | +2.1% |
| Financial debts | 43 | - | €453 | +€453 | |
| Credit institutions | 430/8 | - | €453 | +€453 | |
| Taxes, remuneration and social security | 45 | €8,161 | €13,667 | +€5,506 | +67.5% |
| Taxes | 450/3 | €8,161 | €13,667 | +€5,506 | +67.5% |
| Other amounts payable | 47/48 | €26,467 | €23,746 | -€2,721 | -10.3% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,587 | €5,068 | -€519 | -9.3% |
| Other operating charges | 640/8 | €2,890 | €2,839 | -€51 | -1.8% |
| Gross operating margin | 9900 | €20,040 | €20,559 | +€520 | +2.6% |
| Operating profit (loss) | 9901 | €11,562 | €12,652 | +€1,090 | +9.4% |
| Financial income | 75/76B | €0 | €129 | +€128 | +61,157% |
| Recurring financial income | 75 | €0 | €129 | +€128 | +61,157% |
| Financial charges | 65/66B | €849 | €1,156 | +€307 | +36.2% |
| Recurring financial charges | 65 | €849 | €1,156 | +€307 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €10,714 | €11,625 | +€912 | +8.5% |
| Income taxes | 67/77 | €4,773 | €4,440 | -€334 | -7.0% |
| Profit (loss) for the period | 9904 | €5,940 | €7,186 | +€1,245 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,940 | €7,186 | +€1,245 | +21.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.