NOPTEC: 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.
NOPTEC
Largest movements
- Cash -€16,884
down €16,884 (-19.5%), from €86,661 to €69,777
mainly Contributions, distributions and other (-€52,941) and Receivables within one year (-€13,028)
- Receivables within one year +€13,028
up €13,028 (+6324.3%), from €206 to €13,234
of which Trade receivables: +€13,234
- Reserves -€57,877
down €57,877 (-78.7%), from €73,551 to €15,674
- Profit (loss) carried forward +€45,267
up €45,267, from €0 to €45,267
- Tax, wage and social debts +€7,206
up €7,206 (+102.1%), from €7,058 to €14,264
- Other debts +€1,399
up €1,399 (+35.8%), from €3,907 to €5,306
- Gross operating margin +€20,996
up €20,996 (+63.9%), from €32,838 to €53,834
- Taxes +€4,477
up €4,477 (+52.7%), from €8,500 to €12,977
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 | €87,016 | €83,011 | -€4,005 | -4.6% |
| Fixed assets | 21/28 | €149 | - | -€149 | |
| Tangible fixed assets | 22/27 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €149 | - | -€149 | |
| Current assets | 29/58 | €86,867 | €83,011 | -€3,856 | -4.4% |
| Amounts receivable within one year | 40/41 | €206 | €13,234 | +€13,028 | +6324.3% |
| Trade receivables | 40 | - | €13,234 | +€13,234 | |
| Other amounts receivable | 41 | €206 | - | -€206 | |
| Cash at bank and in hand | 54/58 | €86,661 | €69,777 | -€16,884 | -19.5% |
| Total equity and liabilities | 10/49 | €87,016 | €83,011 | -€4,005 | -4.6% |
| Equity | 10/15 | €76,051 | €63,441 | -€12,610 | -16.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,551 | €15,674 | -€57,877 | -78.7% |
| Distributable reserves | 133 | €73,551 | €15,674 | -€57,877 | -78.7% |
| Profit (loss) carried forward | 14 | €0 | €45,267 | +€45,267 | |
| Amounts payable | 17/49 | €10,965 | €19,570 | +€8,605 | +78.5% |
| Amounts payable within one year | 42/48 | €10,965 | €19,570 | +€8,605 | +78.5% |
| Taxes, remuneration and social security | 45 | €7,058 | €14,264 | +€7,206 | +102.1% |
| Taxes | 450/3 | €7,058 | €14,264 | +€7,206 | +102.1% |
| Other amounts payable | 47/48 | €3,907 | €5,306 | +€1,399 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €149 | -€350 | -70.1% |
| Gross operating margin | 9900 | €32,838 | €53,834 | +€20,996 | +63.9% |
| Operating profit (loss) | 9901 | €32,339 | €53,685 | +€21,346 | +66.0% |
| Financial charges | 65/66B | €153 | €377 | +€224 | +146.4% |
| Recurring financial charges | 65 | €153 | €377 | +€224 | +146.4% |
| Profit (loss) for the period before taxes | 9903 | €32,186 | €53,308 | +€21,122 | +65.6% |
| Income taxes | 67/77 | €8,500 | €12,977 | +€4,477 | +52.7% |
| Profit (loss) for the period | 9904 | €23,686 | €40,331 | +€16,645 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,686 | €40,331 | +€16,645 | +70.3% |
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 2 October 2026 via checked.be.