NONOMAR: 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.
NONOMAR
Largest movements
- Receivables within one year -€25,544
down €25,544 (-59.7%), from €42,787 to €17,243
of which Trade receivables: -€19,058
- Cash -€6,802
down €6,802 (-10.6%), from €64,222 to €57,420
mainly Tax, wage and social debts (-€15,668) and Net result for the year (-€11,859)
- Tax, wage and social debts -€15,668
down €15,668 (-90.6%), from €17,300 to €1,632
of which Taxes: -€13,518
- Reserves -€11,859
down €11,859 (-4.8%), from €246,036 to €234,176
- Accrued charges and deferred income -€4,305
down €4,305 (-73.7%), from €5,845 to €1,539
- Other debts -€3,726
down €3,726 (-12.2%), from €30,439 to €26,712
- Gross operating margin +€9,164
up €9,164 (+82.0%), from -€11,181 to -€2,018
- Other operating charges -€426
down €426 (-26.2%), from €1,629 to €1,203
- Financial charges -€380
down €380 (-6.8%), from €5,599 to €5,219
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 | €333,868 | €297,014 | -€36,854 | -11.0% |
| Fixed assets | 21/28 | €7,738 | €4,677 | -€3,060 | -39.6% |
| Tangible fixed assets | 22/27 | €7,738 | €4,677 | -€3,060 | -39.6% |
| Plant, machinery and equipment | 23 | €7,565 | €4,677 | -€2,887 | -38.2% |
| Furniture and vehicles | 24 | €173 | €0 | -€173 | -100.0% |
| Current assets | 29/58 | €326,130 | €292,337 | -€33,793 | -10.4% |
| Amounts receivable within one year | 40/41 | €42,787 | €17,243 | -€25,544 | -59.7% |
| Trade receivables | 40 | €36,300 | €17,243 | -€19,058 | -52.5% |
| Other amounts receivable | 41 | €6,487 | - | -€6,487 | |
| Current investments | 50/53 | €211,143 | €211,143 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,222 | €57,420 | -€6,802 | -10.6% |
| Deferred charges and accrued income | 490/1 | €7,979 | €6,532 | -€1,447 | -18.1% |
| Total equity and liabilities | 10/49 | €333,868 | €297,014 | -€36,854 | -11.0% |
| Equity | 10/15 | €252,236 | €240,376 | -€11,859 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €246,036 | €234,176 | -€11,859 | -4.8% |
| Distributable reserves | 133 | €246,036 | €234,176 | -€11,859 | -4.8% |
| Amounts payable | 17/49 | €81,632 | €56,638 | -€24,994 | -30.6% |
| Amounts payable after more than one year | 17 | €26,000 | €26,000 | = | 0.0% |
| Financial debts | 170/4 | €26,000 | €26,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,788 | €29,098 | -€20,689 | -41.6% |
| Trade debts | 44 | €2,049 | €755 | -€1,294 | -63.2% |
| Suppliers | 440/4 | €2,049 | €755 | -€1,294 | -63.2% |
| Taxes, remuneration and social security | 45 | €17,300 | €1,632 | -€15,668 | -90.6% |
| Taxes | 450/3 | €15,150 | €1,632 | -€13,518 | -89.2% |
| Remuneration and social security | 454/9 | €2,150 | - | -€2,150 | |
| Other amounts payable | 47/48 | €30,439 | €26,712 | -€3,726 | -12.2% |
| Accrued charges and deferred income | 492/3 | €5,845 | €1,539 | -€4,305 | -73.7% |
| Non-recurring operating income | 76A | €16,087 | - | -€16,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,064 | €3,060 | -€4 | -0.1% |
| Other operating charges | 640/8 | €1,629 | €1,203 | -€426 | -26.2% |
| Gross operating margin | 9900 | -€11,181 | -€2,018 | +€9,164 | +82.0% |
| Operating profit (loss) | 9901 | -€15,874 | -€6,281 | +€9,594 | +60.4% |
| Financial income | 75/76B | €38 | €73 | +€35 | +93.3% |
| Recurring financial income | 75 | €38 | €73 | +€35 | +93.3% |
| Financial charges | 65/66B | €5,599 | €5,219 | -€380 | -6.8% |
| Recurring financial charges | 65 | €5,599 | €5,219 | -€380 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,436 | -€11,427 | +€10,009 | +46.7% |
| Income taxes | 67/77 | €426 | €432 | +€6 | +1.5% |
| Profit (loss) for the period | 9904 | -€21,862 | -€11,859 | +€10,003 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,862 | -€11,859 | +€10,003 | +45.8% |
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.