NONPAREIL: 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.
NONPAREIL
Largest movements
- Receivables within one year -€4,512
down €4,512 (-38.0%), from €11,872 to €7,360
of which Other amounts receivable: -€2,553
- Tangible fixed assets +€3,916
up €3,916 (+102%), from €3,829 to €7,746
of which Plant, machinery and equipment: +€4,610
- Cash +€1,614
up €1,614 (+24.6%), from €6,569 to €8,183
mainly Trade debts (+€8,274) and Receivables within one year (+€4,512)
- Trade debts +€8,274
up €8,274 (+155%), from €5,348 to €13,622
- Profit (loss) carried forward -€5,462
down €5,462 (-772%), from -€708 to -€6,170
- Other debts -€951
down €951 (-5.8%), from €16,387 to €15,435
- Tax, wage and social debts -€763
down €763 (-25.8%), from €2,963 to €2,200
of which Taxes: -€763
- Other operating charges +€2,182
up €2,182 (+202%), from €1,080 to €3,262
- Gross operating margin +€1,893
up €1,893 (+291%), from €651 to €2,544
- Depreciation +€1,500
up €1,500 (+76.9%), from €1,951 to €3,451
- Financial charges +€1,321
up €1,321 (+783%), from €169 to €1,490
- Financial income +€47
up €47 (+31.0%), from €151 to €197
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 | €32,473 | €33,570 | +€1,098 | +3.4% |
| Fixed assets | 21/28 | €8,429 | €12,346 | +€3,916 | +46.5% |
| Tangible fixed assets | 22/27 | €3,829 | €7,746 | +€3,916 | +102% |
| Plant, machinery and equipment | 23 | €2,987 | €7,597 | +€4,610 | +154% |
| Furniture and vehicles | 24 | €842 | €149 | -€694 | -82.4% |
| Financial fixed assets | 28 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €24,043 | €21,225 | -€2,819 | -11.7% |
| Stocks and contracts in progress | 3 | €4,045 | €4,171 | +€126 | +3.1% |
| Stocks | 30/36 | €4,045 | €4,171 | +€126 | +3.1% |
| Amounts receivable within one year | 40/41 | €11,872 | €7,360 | -€4,512 | -38.0% |
| Trade receivables | 40 | €8,692 | €6,733 | -€1,959 | -22.5% |
| Other amounts receivable | 41 | €3,180 | €627 | -€2,553 | -80.3% |
| Cash at bank and in hand | 54/58 | €6,569 | €8,183 | +€1,614 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,558 | €1,511 | -€47 | -3.0% |
| Total equity and liabilities | 10/49 | €32,473 | €33,570 | +€1,098 | +3.4% |
| Equity | 10/15 | €7,775 | €2,313 | -€5,462 | -70.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,283 | €2,283 | = | 0.0% |
| Tax-exempt reserves | 132 | €423 | €423 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€708 | -€6,170 | -€5,462 | -772% |
| Amounts payable | 17/49 | €24,698 | €31,258 | +€6,560 | +26.6% |
| Amounts payable within one year | 42/48 | €24,698 | €31,258 | +€6,560 | +26.6% |
| Trade debts | 44 | €5,348 | €13,622 | +€8,274 | +155% |
| Suppliers | 440/4 | €5,348 | €13,622 | +€8,274 | +155% |
| Taxes, remuneration and social security | 45 | €2,963 | €2,200 | -€763 | -25.8% |
| Taxes | 450/3 | €763 | - | -€763 | |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €16,387 | €15,435 | -€951 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,951 | €3,451 | +€1,500 | +76.9% |
| Other operating charges | 640/8 | €1,080 | €3,262 | +€2,182 | +202% |
| Gross operating margin | 9900 | €651 | €2,544 | +€1,893 | +291% |
| Operating profit (loss) | 9901 | -€2,380 | -€4,169 | -€1,789 | -75.1% |
| Financial income | 75/76B | €151 | €197 | +€47 | +31.0% |
| Recurring financial income | 75 | €151 | €197 | +€47 | +31.0% |
| Financial charges | 65/66B | €169 | €1,490 | +€1,321 | +783% |
| Recurring financial charges | 65 | €169 | €1,490 | +€1,321 | +783% |
| Profit (loss) for the period before taxes | 9903 | -€2,399 | -€5,462 | -€3,063 | -128% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,399 | -€5,462 | -€3,063 | -128% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,399 | -€5,462 | -€3,063 | -128% |
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 28 October 2026 via checked.be.