Nonkel Jos: 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.
Nonkel Jos
Largest movements
- Cash +€47,327
up €47,327 (+66.8%), from €70,855 to €118,182
mainly Receivables within one year (+€24,247) and Current investments (+€14,000)
- Receivables within one year -€24,247
down €24,247 (-45.2%), from €53,646 to €29,399
of which Trade receivables: -€24,253
- Current investments -€14,000
down €14,000 (-53.8%), from €26,000 to €12,000
- Tax, wage and social debts +€5,350
up €5,350 (+33.0%), from €16,221 to €21,571
of which Taxes: +€3,050
- Reserves +€2,281
up €2,281 (+2.7%), from €84,647 to €86,928
- Gross operating margin -€17,639
down €17,639 (-50.2%), from €35,161 to €17,522
- Financial income +€1,115
up €1,115 (+217.6%), from €512 to €1,627
- Taxes -€1,074
down €1,074 (-14.1%), from €7,641 to €6,567
- Depreciation -€387
down €387 (-51.3%), from €755 to €367
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 | €152,311 | €161,026 | +€8,715 | +5.7% |
| Fixed assets | 21/28 | €582 | €214 | -€367 | -63.2% |
| Tangible fixed assets | 22/27 | €582 | €214 | -€367 | -63.2% |
| Furniture and vehicles | 24 | €582 | €214 | -€367 | -63.2% |
| Current assets | 29/58 | €151,729 | €160,811 | +€9,082 | +6.0% |
| Amounts receivable within one year | 40/41 | €53,646 | €29,399 | -€24,247 | -45.2% |
| Trade receivables | 40 | €53,642 | €29,389 | -€24,253 | -45.2% |
| Other amounts receivable | 41 | €3 | €10 | +€6 | +181.5% |
| Current investments | 50/53 | €26,000 | €12,000 | -€14,000 | -53.8% |
| Cash at bank and in hand | 54/58 | €70,855 | €118,182 | +€47,327 | +66.8% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,230 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €152,311 | €161,026 | +€8,715 | +5.7% |
| Equity | 10/15 | €108,624 | €110,906 | +€2,281 | +2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €84,647 | €86,928 | +€2,281 | +2.7% |
| Distributable reserves | 133 | €84,647 | €86,928 | +€2,281 | +2.7% |
| Profit (loss) carried forward | 14 | €11,578 | €11,578 | = | 0.0% |
| Amounts payable | 17/49 | €43,687 | €50,120 | +€6,433 | +14.7% |
| Amounts payable within one year | 42/48 | €40,431 | €46,465 | +€6,034 | +14.9% |
| Trade debts | 44 | €1,600 | €1,202 | -€398 | -24.9% |
| Suppliers | 440/4 | €1,600 | €1,202 | -€398 | -24.9% |
| Taxes, remuneration and social security | 45 | €16,221 | €21,571 | +€5,350 | +33.0% |
| Taxes | 450/3 | €16,221 | €19,271 | +€3,050 | +18.8% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €22,610 | €23,691 | +€1,081 | +4.8% |
| Accrued charges and deferred income | 492/3 | €3,256 | €3,655 | +€400 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €367 | -€387 | -51.3% |
| Other operating charges | 640/8 | €322 | €330 | +€8 | +2.4% |
| Gross operating margin | 9900 | €35,161 | €17,522 | -€17,639 | -50.2% |
| Operating profit (loss) | 9901 | €34,085 | €16,825 | -€17,260 | -50.6% |
| Financial income | 75/76B | €512 | €1,627 | +€1,115 | +217.6% |
| Recurring financial income | 75 | €512 | €1,627 | +€1,115 | +217.6% |
| Financial charges | 65/66B | €101 | €111 | +€10 | +10.0% |
| Recurring financial charges | 65 | €101 | €111 | +€10 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €34,496 | €18,341 | -€16,155 | -46.8% |
| Income taxes | 67/77 | €7,641 | €6,567 | -€1,074 | -14.1% |
| Profit (loss) for the period | 9904 | €26,856 | €11,774 | -€15,081 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,856 | €11,774 | -€15,081 | -56.2% |
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 12 October 2026 via checked.be.