NORBU LINKA: 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.
NORBU LINKA
Largest movements
- Cash +€151,987
up €151,987 (+34.4%), from €441,992 to €593,979
mainly Current investments (+€100,000) and Net result for the year (+€70,453)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Tangible fixed assets +€9,394
up €9,394 (+168.7%), from €5,570 to €14,964
of which Furniture and vehicles: +€6,389
- Reserves +€70,453
up €70,453 (+11.3%), from €622,461 to €692,914
- Financial income +€7,351
up €7,351 (+822.0%), from €894 to €8,245
- Taxes +€5,095
up €5,095 (+19.8%), from €25,793 to €30,888
- Financial charges -€1,059
down €1,059 (-78.1%), from €1,356 to €297
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 | €649,744 | €711,930 | +€62,186 | +9.6% |
| Fixed assets | 21/28 | €5,570 | €14,964 | +€9,394 | +168.7% |
| Tangible fixed assets | 22/27 | €5,570 | €14,964 | +€9,394 | +168.7% |
| Land and buildings | 22 | €1,974 | €5,528 | +€3,554 | +180.0% |
| Plant, machinery and equipment | 23 | €3,596 | €3,047 | -€549 | -15.3% |
| Furniture and vehicles | 24 | - | €6,389 | +€6,389 | |
| Current assets | 29/58 | €644,175 | €696,967 | +€52,792 | +8.2% |
| Amounts receivable within one year | 40/41 | €2,183 | €2,896 | +€714 | +32.7% |
| Trade receivables | 40 | - | €1,277 | +€1,277 | |
| Other amounts receivable | 41 | €2,183 | €1,619 | -€564 | -25.8% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €441,992 | €593,979 | +€151,987 | +34.4% |
| Deferred charges and accrued income | 490/1 | - | €91 | +€91 | |
| Total equity and liabilities | 10/49 | €649,744 | €711,930 | +€62,186 | +9.6% |
| Equity | 10/15 | €628,661 | €699,114 | +€70,453 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €622,461 | €692,914 | +€70,453 | +11.3% |
| Distributable reserves | 133 | €622,461 | €692,914 | +€70,453 | +11.3% |
| Amounts payable | 17/49 | €21,083 | €12,817 | -€8,267 | -39.2% |
| Amounts payable within one year | 42/48 | €19,888 | €12,817 | -€7,072 | -35.6% |
| Trade debts | 44 | €2,088 | €2,438 | +€349 | +16.7% |
| Suppliers | 440/4 | €2,088 | €2,438 | +€349 | +16.7% |
| Taxes, remuneration and social security | 45 | €760 | €116 | -€644 | -84.8% |
| Taxes | 450/3 | €760 | €0 | -€760 | -100.0% |
| Remuneration and social security | 454/9 | - | €116 | +€116 | |
| Other amounts payable | 47/48 | €17,040 | €10,263 | -€6,777 | -39.8% |
| Accrued charges and deferred income | 492/3 | €1,195 | €0 | -€1,195 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €1,554 | +€735 | +89.8% |
| Other operating charges | 640/8 | €742 | €628 | -€115 | -15.5% |
| Gross operating margin | 9900 | €94,682 | €95,573 | +€892 | +0.9% |
| Operating profit (loss) | 9901 | €93,120 | €93,392 | +€272 | +0.3% |
| Financial income | 75/76B | €894 | €8,245 | +€7,351 | +822.0% |
| Recurring financial income | 75 | €894 | €8,245 | +€7,351 | +822.0% |
| Financial charges | 65/66B | €1,356 | €297 | -€1,059 | -78.1% |
| Recurring financial charges | 65 | €1,356 | €297 | -€1,059 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €92,659 | €101,340 | +€8,682 | +9.4% |
| Income taxes | 67/77 | €25,793 | €30,888 | +€5,095 | +19.8% |
| Profit (loss) for the period | 9904 | €66,865 | €70,453 | +€3,587 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,865 | €70,453 | +€3,587 | +5.4% |
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 11 October 2026 via checked.be.