NOOYA: 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.
NOOYA
Largest movements
- Deferred charges and accrued income -€47,274
no longer reported in 2025 (was €47,274)
- Cash -€41,751
down €41,751 (-47.6%), from €87,797 to €46,045
mainly Trade debts (-€73,057) and Net result for the year (-€39,105)
- Receivables within one year +€33,428
up €33,428 (+387.5%), from €8,626 to €42,054
of which Trade receivables: +€20,915
- Tangible fixed assets -€6,565
down €6,565 (-46.9%), from €13,995 to €7,430
of which Furniture and vehicles: -€7,654
- Trade debts -€73,057
down €73,057 (-93.3%), from €78,261 to €5,204
- Tax, wage and social debts +€50,623
up €50,623 (+232.6%), from €21,764 to €72,387
of which Taxes: +€54,266
- Profit (loss) carried forward -€39,105
down €39,105 (-97.0%), from €40,298 to €1,194
- Other operating charges +€54,016
up €54,016 (+287.2%), from €18,811 to €72,826
- Gross operating margin -€31,213
down €31,213 (-32.4%), from €96,458 to €65,245
- Staff costs -€18,622
down €18,622 (-49.5%), from €37,629 to €19,007
- Taxes -€6,937
down €6,937 (-92.0%), from €7,539 to €602
- Depreciation -€4,205
down €4,205 (-28.7%), from €14,656 to €10,451
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 | €175,265 | €113,102 | -€62,163 | -35.5% |
| Fixed assets | 21/28 | €31,567 | €25,002 | -€6,565 | -20.8% |
| Tangible fixed assets | 22/27 | €13,995 | €7,430 | -€6,565 | -46.9% |
| Plant, machinery and equipment | 23 | €118 | - | -€118 | |
| Furniture and vehicles | 24 | €13,878 | €6,224 | -€7,654 | -55.2% |
| Other tangible fixed assets | 26 | - | €1,206 | +€1,206 | |
| Financial fixed assets | 28 | €17,572 | €17,572 | = | 0.0% |
| Current assets | 29/58 | €143,697 | €88,100 | -€55,598 | -38.7% |
| Amounts receivable within one year | 40/41 | €8,626 | €42,054 | +€33,428 | +387.5% |
| Trade receivables | 40 | €7,728 | €28,644 | +€20,915 | +270.6% |
| Other amounts receivable | 41 | €898 | €13,410 | +€12,512 | +1393.2% |
| Cash at bank and in hand | 54/58 | €87,797 | €46,045 | -€41,751 | -47.6% |
| Deferred charges and accrued income | 490/1 | €47,274 | - | -€47,274 | |
| Total equity and liabilities | 10/49 | €175,265 | €113,102 | -€62,163 | -35.5% |
| Equity | 10/15 | €60,758 | €21,654 | -€39,105 | -64.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,298 | €1,194 | -€39,105 | -97.0% |
| Amounts payable | 17/49 | €114,506 | €91,448 | -€23,058 | -20.1% |
| Amounts payable within one year | 42/48 | €114,506 | €91,448 | -€23,058 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €14,481 | €13,856 | -€625 | -4.3% |
| Trade debts | 44 | €78,261 | €5,204 | -€73,057 | -93.3% |
| Suppliers | 440/4 | €78,261 | €5,204 | -€73,057 | -93.3% |
| Taxes, remuneration and social security | 45 | €21,764 | €72,387 | +€50,623 | +232.6% |
| Taxes | 450/3 | €16,951 | €71,217 | +€54,266 | +320.1% |
| Remuneration and social security | 454/9 | €4,813 | €1,170 | -€3,643 | -75.7% |
| Remuneration, social security and pensions | 62 | €37,629 | €19,007 | -€18,622 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,656 | €10,451 | -€4,205 | -28.7% |
| Other operating charges | 640/8 | €18,811 | €72,826 | +€54,016 | +287.2% |
| Gross operating margin | 9900 | €96,458 | €65,245 | -€31,213 | -32.4% |
| Operating profit (loss) | 9901 | €25,362 | -€37,039 | -€62,401 | |
| Financial charges | 65/66B | €902 | €1,464 | +€562 | +62.3% |
| Recurring financial charges | 65 | €902 | €1,464 | +€562 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €24,460 | -€38,503 | -€62,963 | |
| Income taxes | 67/77 | €7,539 | €602 | -€6,937 | -92.0% |
| Profit (loss) for the period | 9904 | €16,921 | -€39,105 | -€56,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,921 | -€39,105 | -€56,026 |
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 6 October 2026 via checked.be.