NONUKA: 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.
NONUKA
Largest movements
- Cash +€37,077
up €37,077 (+33.7%), from €109,908 to €146,986
mainly Net result for the year (+€37,258) and Depreciation (+€25,773)
- Tangible fixed assets -€25,773
down €25,773 (-28.0%), from €91,954 to €66,181
of which Furniture and vehicles: -€24,282
- Receivables within one year +€13,649
new in 2025: €13,649
- Other debts +€20,200
new in 2025: €20,200
- Reserves +€12,258
up €12,258 (+5.1%), from €241,653 to €253,912
- Trade debts -€4,877
down €4,877 (-94.1%), from €5,181 to €304
- Gross operating margin -€17,408
down €17,408 (-18.6%), from €93,834 to €76,426
- Taxes -€4,208
down €4,208 (-21.8%), from €19,308 to €15,099
- Financial income +€1,896
up €1,896 (+310.4%), from €611 to €2,507
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 | €261,862 | €286,815 | +€24,953 | +9.5% |
| Fixed assets | 21/28 | €91,954 | €66,181 | -€25,773 | -28.0% |
| Tangible fixed assets | 22/27 | €91,954 | €66,181 | -€25,773 | -28.0% |
| Plant, machinery and equipment | 23 | €4,139 | €2,648 | -€1,491 | -36.0% |
| Furniture and vehicles | 24 | €87,815 | €63,533 | -€24,282 | -27.7% |
| Current assets | 29/58 | €169,908 | €220,634 | +€50,726 | +29.9% |
| Amounts receivable within one year | 40/41 | - | €13,649 | +€13,649 | |
| Other amounts receivable | 41 | - | €13,649 | +€13,649 | |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,908 | €146,986 | +€37,077 | +33.7% |
| Total equity and liabilities | 10/49 | €261,862 | €286,815 | +€24,953 | +9.5% |
| Equity | 10/15 | €254,053 | €266,312 | +€12,258 | +4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €241,653 | €253,912 | +€12,258 | +5.1% |
| Distributable reserves | 133 | €241,653 | €253,912 | +€12,258 | +5.1% |
| Amounts payable | 17/49 | €7,809 | €20,504 | +€12,694 | +162.6% |
| Amounts payable within one year | 42/48 | €7,809 | €20,504 | +€12,694 | +162.6% |
| Trade debts | 44 | €5,181 | €304 | -€4,877 | -94.1% |
| Suppliers | 440/4 | €5,181 | €304 | -€4,877 | -94.1% |
| Taxes, remuneration and social security | 45 | €2,628 | - | -€2,628 | |
| Taxes | 450/3 | €2,628 | - | -€2,628 | |
| Other amounts payable | 47/48 | - | €20,200 | +€20,200 | |
| Non-recurring operating income | 76A | - | €5,317 | +€5,317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,773 | €25,773 | = | 0.0% |
| Other operating charges | 640/8 | €1,254 | €673 | -€581 | -46.3% |
| Gross operating margin | 9900 | €93,834 | €76,426 | -€17,408 | -18.6% |
| Operating profit (loss) | 9901 | €66,807 | €49,979 | -€16,827 | -25.2% |
| Financial income | 75/76B | €611 | €2,507 | +€1,896 | +310.4% |
| Recurring financial income | 75 | €611 | €2,507 | +€1,896 | +310.4% |
| Financial charges | 65/66B | €125 | €128 | +€4 | +3.1% |
| Recurring financial charges | 65 | €125 | €128 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €67,293 | €52,358 | -€14,935 | -22.2% |
| Income taxes | 67/77 | €19,308 | €15,099 | -€4,208 | -21.8% |
| Profit (loss) for the period | 9904 | €47,985 | €37,258 | -€10,727 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,985 | €37,258 | -€10,727 | -22.4% |
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 9 October 2026 via checked.be.