NOOKA: what changed
Two fiscal 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.
NOOKA
Largest movements
- Cash +€30,264
up €30,264 (+349.2%), from €8,666 to €38,929
mainly Net result for the year (+€12,349) and Receivables within one year (+€5,905)
- Receivables within one year -€5,905
down €5,905 (-23.0%), from €25,630 to €19,725
of which Other amounts receivable: -€5,792
- Deferred charges and accrued income +€2,179
up €2,179 (+36.5%), from €5,961 to €8,139
- Current investments -€1,674
down €1,674 (-3.3%), from €50,000 to €48,326
- Reserves +€12,349
up €12,349 (+19.2%), from €64,443 to €76,792
- Tax, wage and social debts +€5,386
up €5,386 (+179.6%), from €2,999 to €8,385
- Trade debts +€4,944
up €4,944, from €0 to €4,944
- Other operating charges -€30,999
down €30,999 (-98.5%), from €31,460 to €462
- Gross operating margin -€14,686
down €14,686 (-37.3%), from €39,344 to €24,659
- Taxes +€3,654
up €3,654 (+275.4%), from €1,327 to €4,981
- Financial charges +€2,071
up €2,071 (+70.2%), from €2,952 to €5,023
- Depreciation +€1,551
up €1,551 (+56.1%), from €2,767 to €4,318
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 | €99,400 | €123,161 | +€23,761 | +23.9% |
| Fixed assets | 21/28 | €9,144 | €8,041 | -€1,103 | -12.1% |
| Tangible fixed assets | 22/27 | €9,144 | €8,041 | -€1,103 | -12.1% |
| Furniture and vehicles | 24 | €9,144 | €8,041 | -€1,103 | -12.1% |
| Current assets | 29/58 | €90,256 | €115,120 | +€24,864 | +27.5% |
| Amounts receivable within one year | 40/41 | €25,630 | €19,725 | -€5,905 | -23.0% |
| Trade receivables | 40 | €15,192 | €15,079 | -€113 | -0.7% |
| Other amounts receivable | 41 | €10,438 | €4,646 | -€5,792 | -55.5% |
| Current investments | 50/53 | €50,000 | €48,326 | -€1,674 | -3.3% |
| Cash at bank and in hand | 54/58 | €8,666 | €38,929 | +€30,264 | +349.2% |
| Deferred charges and accrued income | 490/1 | €5,961 | €8,139 | +€2,179 | +36.5% |
| Total equity and liabilities | 10/49 | €99,400 | €123,161 | +€23,761 | +23.9% |
| Equity | 10/15 | €82,993 | €95,342 | +€12,349 | +14.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €64,443 | €76,792 | +€12,349 | +19.2% |
| Distributable reserves | 133 | €64,443 | €76,792 | +€12,349 | +19.2% |
| Amounts payable | 17/49 | €16,407 | €27,819 | +€11,412 | +69.6% |
| Amounts payable within one year | 42/48 | €16,407 | €27,819 | +€11,412 | +69.6% |
| Trade debts | 44 | €0 | €4,944 | +€4,944 | |
| Suppliers | 440/4 | €0 | €4,944 | +€4,944 | |
| Taxes, remuneration and social security | 45 | €2,999 | €8,385 | +€5,386 | +179.6% |
| Taxes | 450/3 | €2,999 | €8,385 | +€5,386 | +179.6% |
| Other amounts payable | 47/48 | €13,408 | €14,489 | +€1,082 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,767 | €4,318 | +€1,551 | +56.1% |
| Other operating charges | 640/8 | €31,460 | €462 | -€30,999 | -98.5% |
| Gross operating margin | 9900 | €39,344 | €24,659 | -€14,686 | -37.3% |
| Operating profit (loss) | 9901 | €5,117 | €19,878 | +€14,761 | +288.5% |
| Financial income | 75/76B | €1,292 | €2,475 | +€1,183 | +91.6% |
| Recurring financial income | 75 | €1,292 | €2,475 | +€1,183 | +91.6% |
| Financial charges | 65/66B | €2,952 | €5,023 | +€2,071 | +70.2% |
| Recurring financial charges | 65 | €2,952 | €5,023 | +€2,071 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €3,457 | €17,330 | +€13,874 | +401.4% |
| Income taxes | 67/77 | €1,327 | €4,981 | +€3,654 | +275.4% |
| Profit (loss) for the period | 9904 | €2,130 | €12,349 | +€10,220 | +479.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,130 | €12,349 | +€10,220 | +479.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.