Noptiemizer: 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.
Noptiemizer
Largest movements
- Receivables within one year +€43,364
up €43,364 (+276.1%), from €15,704 to €59,068
of which Other amounts receivable: +€35,193
- Deferred charges and accrued income -€16,242
down €16,242 (-96.8%), from €16,784 to €541
- Reserves +€26,108
up €26,108 (+41.4%), from €63,062 to €89,170
- Gross operating margin -€29,669
down €29,669 (-42.1%), from €70,425 to €40,756
- Taxes -€7,687
down €7,687 (-40.3%), from €19,074 to €11,387
- Financial income +€1,520
up €1,520 (+457.9%), from €332 to €1,852
- Other operating charges -€981
down €981 (-56.5%), from €1,738 to €756
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 | €90,411 | €115,810 | +€25,399 | +28.1% |
| Fixed assets | 21/28 | €2,792 | €2,094 | -€698 | -25.0% |
| Tangible fixed assets | 22/27 | €2,792 | €2,094 | -€698 | -25.0% |
| Furniture and vehicles | 24 | €2,792 | €2,094 | -€698 | -25.0% |
| Current assets | 29/58 | €87,619 | €113,716 | +€26,097 | +29.8% |
| Amounts receivable within one year | 40/41 | €15,704 | €59,068 | +€43,364 | +276.1% |
| Trade receivables | 40 | €4,651 | €12,822 | +€8,171 | +175.7% |
| Other amounts receivable | 41 | €11,053 | €46,246 | +€35,193 | +318.4% |
| Cash at bank and in hand | 54/58 | €55,131 | €54,107 | -€1,024 | -1.9% |
| Deferred charges and accrued income | 490/1 | €16,784 | €541 | -€16,242 | -96.8% |
| Total equity and liabilities | 10/49 | €90,411 | €115,810 | +€25,399 | +28.1% |
| Equity | 10/15 | €68,062 | €94,170 | +€26,108 | +38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,062 | €89,170 | +€26,108 | +41.4% |
| Distributable reserves | 133 | €63,062 | €89,170 | +€26,108 | +41.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,349 | €21,639 | -€710 | -3.2% |
| Amounts payable within one year | 42/48 | €22,349 | €21,639 | -€710 | -3.2% |
| Trade debts | 44 | €1,651 | €1,280 | -€371 | -22.5% |
| Suppliers | 440/4 | €1,651 | €1,280 | -€371 | -22.5% |
| Taxes, remuneration and social security | 45 | €19,532 | €19,157 | -€375 | -1.9% |
| Taxes | 450/3 | €19,532 | €19,157 | -€375 | -1.9% |
| Other amounts payable | 47/48 | €1,166 | €1,203 | +€36 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €698 | +€338 | +93.7% |
| Other operating charges | 640/8 | €1,738 | €756 | -€981 | -56.5% |
| Gross operating margin | 9900 | €70,425 | €40,756 | -€29,669 | -42.1% |
| Operating profit (loss) | 9901 | €68,327 | €39,302 | -€29,025 | -42.5% |
| Financial income | 75/76B | €332 | €1,852 | +€1,520 | +457.9% |
| Recurring financial income | 75 | €332 | €1,852 | +€1,520 | +457.9% |
| Financial charges | 65/66B | €2,118 | €1,940 | -€177 | -8.4% |
| Recurring financial charges | 65 | €2,118 | €1,940 | -€177 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €66,541 | €39,213 | -€27,328 | -41.1% |
| Income taxes | 67/77 | €19,074 | €11,387 | -€7,687 | -40.3% |
| Profit (loss) for the period | 9904 | €47,467 | €27,826 | -€19,641 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,467 | €27,826 | -€19,641 | -41.4% |
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 30 September 2026 via checked.be.