NOPPE JOHNNY: what changed
NOPPE JOHNNY
Largest movements
- Cash +€274,532
up €274,532 (+60.8%), from €451,234 to €725,766
mainly Other debts (+€300,318) and Current investments (+€200,000)
- Current investments -€200,000
down €200,000 (-50.0%), from €400,000 to €200,000
- Receivables within one year -€14,577
down €14,577 (-72.3%), from €20,158 to €5,581
of which Other amounts receivable: -€12,565
- Other debts +€300,318
up €300,318 (+330%), from €90,982 to €391,300
- Reserves -€256,229
down €256,229 (-27.1%), from €945,190 to €688,961
of which Distributable reserves: -€256,229
- Depreciation -€30,953
down €30,953 (-41.8%), from €74,121 to €43,168
- Gross operating margin -€24,046
down €24,046 (-34.6%), from €69,479 to €45,433
- Financial income -€4,754
down €4,754 (-30.7%), from €15,460 to €10,706
- Financial charges +€1,295
up €1,295 (+19.1%), from €6,791 to €8,086
- Taxes +€1,063
up €1,063 (+440%), from €242 to €1,305
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,337,790 | €1,386,015 | +€48,225 | +3.6% |
| Fixed assets | 21/28 | €452,390 | €440,972 | -€11,418 | -2.5% |
| Tangible fixed assets | 22/27 | €452,390 | €440,972 | -€11,418 | -2.5% |
| Land and buildings | 22 | €22,228 | €15,561 | -€6,667 | -30.0% |
| Plant, machinery and equipment | 23 | €54,821 | €38,979 | -€15,843 | -28.9% |
| Furniture and vehicles | 24 | €106,692 | €96,644 | -€10,047 | -9.4% |
| Other tangible fixed assets | 26 | €268,649 | €289,788 | +€21,139 | +7.9% |
| Current assets | 29/58 | €885,401 | €945,043 | +€59,643 | +6.7% |
| Stocks and contracts in progress | 3 | €7,243 | €7,037 | -€206 | -2.8% |
| Stocks | 30/36 | €5,743 | €5,537 | -€206 | -3.6% |
| Contracts in progress | 37 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,158 | €5,581 | -€14,577 | -72.3% |
| Trade receivables | 40 | €2,538 | €525 | -€2,013 | -79.3% |
| Other amounts receivable | 41 | €17,620 | €5,056 | -€12,565 | -71.3% |
| Current investments | 50/53 | €400,000 | €200,000 | -€200,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €451,234 | €725,766 | +€274,532 | +60.8% |
| Deferred charges and accrued income | 490/1 | €6,766 | €6,659 | -€106 | -1.6% |
| Total equity and liabilities | 10/49 | €1,337,790 | €1,386,015 | +€48,225 | +3.6% |
| Equity | 10/15 | €1,236,897 | €979,091 | -€257,806 | -20.8% |
| Contributions | 10/11 | €288,592 | €288,592 | = | 0.0% |
| Reserves | 13 | €945,190 | €688,961 | -€256,229 | -27.1% |
| Tax-exempt reserves | 132 | €36,767 | €36,767 | = | 0.0% |
| Distributable reserves | 133 | €908,422 | €652,193 | -€256,229 | -28.2% |
| Profit (loss) carried forward | 14 | €3,115 | €1,538 | -€1,577 | -50.6% |
| Amounts payable | 17/49 | €100,894 | €406,924 | +€306,031 | +303% |
| Amounts payable within one year | 42/48 | €94,298 | €398,141 | +€303,844 | +322% |
| Trade debts | 44 | €3,316 | €6,842 | +€3,526 | +106% |
| Suppliers | 440/4 | €3,316 | €6,842 | +€3,526 | +106% |
| Other amounts payable | 47/48 | €90,982 | €391,300 | +€300,318 | +330% |
| Accrued charges and deferred income | 492/3 | €6,596 | €8,783 | +€2,187 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,121 | €43,168 | -€30,953 | -41.8% |
| Other operating charges | 640/8 | €2,937 | €3,497 | +€560 | +19.1% |
| Gross operating margin | 9900 | €69,479 | €45,433 | -€24,046 | -34.6% |
| Operating profit (loss) | 9901 | -€7,579 | -€1,232 | +€6,347 | +83.7% |
| Financial income | 75/76B | €15,460 | €10,706 | -€4,754 | -30.7% |
| Recurring financial income | 75 | €15,460 | €10,706 | -€4,754 | -30.7% |
| Financial charges | 65/66B | €6,791 | €8,086 | +€1,295 | +19.1% |
| Recurring financial charges | 65 | €6,791 | €8,086 | +€1,295 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €1,090 | €1,388 | +€299 | +27.4% |
| Income taxes | 67/77 | €242 | €1,305 | +€1,063 | +440% |
| Profit (loss) for the period | 9904 | €848 | €83 | -€765 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €848 | €83 | -€765 | -90.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.