NOONA: 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.
NOONA
Largest movements
- Cash +€19,546
up €19,546 (+59.8%), from €32,692 to €52,237
mainly Net result for the year (+€15,668) and Receivables within one year (+€5,387)
- Receivables within one year -€5,387
down €5,387 (-94.3%), from €5,710 to €323
of which Trade receivables: -€5,313
- Reserves +€14,000
up €14,000 (+29.2%), from €48,000 to €62,000
- Profit (loss) carried forward +€835
up €835 (+77.8%), from €1,074 to €1,909
- Gross operating margin -€885
down €885 (-3.6%), from €24,694 to €23,809
- Other operating charges +€717
up €717 (+90.0%), from €797 to €1,514
- Depreciation -€395
down €395 (-100%), from €395 to €0
- Taxes -€253
down €253 (-3.5%), from €7,125 to €6,872
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 | €68,351 | €82,511 | +€14,159 | +20.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €68,351 | €82,511 | +€14,159 | +20.7% |
| Amounts receivable within one year | 40/41 | €5,710 | €323 | -€5,387 | -94.3% |
| Trade receivables | 40 | €5,637 | €323 | -€5,313 | -94.3% |
| Other amounts receivable | 41 | €73 | €0 | -€73 | -100% |
| Current investments | 50/53 | €29,950 | €29,950 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,692 | €52,237 | +€19,546 | +59.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €68,351 | €82,511 | +€14,159 | +20.7% |
| Equity | 10/15 | €54,074 | €68,909 | +€14,835 | +27.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €62,000 | +€14,000 | +29.2% |
| Distributable reserves | 133 | €48,000 | €62,000 | +€14,000 | +29.2% |
| Profit (loss) carried forward | 14 | €1,074 | €1,909 | +€835 | +77.8% |
| Amounts payable | 17/49 | €14,278 | €13,602 | -€676 | -4.7% |
| Amounts payable within one year | 42/48 | €14,278 | €13,602 | -€676 | -4.7% |
| Financial debts | 43 | €298 | €1 | -€297 | -99.7% |
| Credit institutions | 430/8 | €298 | €1 | -€297 | -99.7% |
| Trade debts | 44 | €1,753 | €1,139 | -€614 | -35.0% |
| Suppliers | 440/4 | €1,753 | €1,139 | -€614 | -35.0% |
| Taxes, remuneration and social security | 45 | €11,063 | €10,864 | -€199 | -1.8% |
| Taxes | 450/3 | €11,063 | €10,864 | -€199 | -1.8% |
| Other amounts payable | 47/48 | €1,165 | €1,598 | +€433 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €0 | -€395 | -100% |
| Other operating charges | 640/8 | €797 | €1,514 | +€717 | +90.0% |
| Gross operating margin | 9900 | €24,694 | €23,809 | -€885 | -3.6% |
| Operating profit (loss) | 9901 | €23,502 | €22,294 | -€1,207 | -5.1% |
| Financial income | 75/76B | €243 | €282 | +€39 | +16.1% |
| Recurring financial income | 75 | €243 | €282 | +€39 | +16.1% |
| Financial charges | 65/66B | €183 | €36 | -€147 | -80.3% |
| Recurring financial charges | 65 | €183 | €36 | -€147 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €23,562 | €22,540 | -€1,022 | -4.3% |
| Income taxes | 67/77 | €7,125 | €6,872 | -€253 | -3.5% |
| Profit (loss) for the period | 9904 | €16,437 | €15,668 | -€769 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,437 | €15,668 | -€769 | -4.7% |
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 14 October 2026 via checked.be.