NORITO: 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.
NORITO
Largest movements
- Receivables within one year +€26,212
up €26,212 (+11,061%), from €237 to €26,449
of which Other amounts receivable: +€19,643
- Cash +€8,523
up €8,523 (+529,367%), from €2 to €8,524
mainly Net result for the year (+€16,621) and Other debts (+€13,613)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Tangible fixed assets +€4,587
new in 2025: €4,587
- Profit (loss) carried forward +€14,955
up €14,955, from -€2,871 to €12,084
- Other debts +€13,613
up €13,613 (+655%), from €2,079 to €15,691
- Tax, wage and social debts +€8,418
new in 2025: €8,418
- Current portion of long-term debt +€3,169
new in 2025: €3,169
- Trade debts +€3,086
up €3,086 (+10,084%), from €31 to €3,116
- Gross operating margin +€26,291
up €26,291, from -€2,854 to €23,437
- Taxes +€5,280
new in 2025: €5,280
- Depreciation +€679
new in 2025: €679
- Other operating charges +€669
new in 2025: €669
- Financial charges +€516
up €516 (+3,061%), from €17 to €533
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.
Derived cash bridge
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 | €239 | €44,692 | +€44,454 | +18,632% |
| Fixed assets | 21/28 | - | €9,587 | +€9,587 | |
| Tangible fixed assets | 22/27 | - | €4,587 | +€4,587 | |
| Furniture and vehicles | 24 | - | €4,587 | +€4,587 | |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €239 | €35,105 | +€34,866 | +14,614% |
| Amounts receivable within one year | 40/41 | €237 | €26,449 | +€26,212 | +11,061% |
| Trade receivables | 40 | - | €6,569 | +€6,569 | |
| Other amounts receivable | 41 | €237 | €19,880 | +€19,643 | +8,289% |
| Cash at bank and in hand | 54/58 | €2 | €8,524 | +€8,523 | +529,367% |
| Deferred charges and accrued income | 490/1 | - | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €239 | €44,692 | +€44,454 | +18,632% |
| Equity | 10/15 | -€1,871 | €13,084 | +€14,955 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,871 | €12,084 | +€14,955 | |
| Amounts payable | 17/49 | €2,110 | €31,609 | +€29,499 | +1,398% |
| Amounts payable after more than one year | 17 | - | €1,214 | +€1,214 | |
| Financial debts | 170/4 | - | €1,214 | +€1,214 | |
| Amounts payable within one year | 42/48 | €2,110 | €30,395 | +€28,285 | +1,341% |
| Current portion of amounts payable after more than one year | 42 | - | €3,169 | +€3,169 | |
| Trade debts | 44 | €31 | €3,116 | +€3,086 | +10,084% |
| Suppliers | 440/4 | €31 | €3,116 | +€3,086 | +10,084% |
| Taxes, remuneration and social security | 45 | - | €8,418 | +€8,418 | |
| Taxes | 450/3 | - | €8,418 | +€8,418 | |
| Other amounts payable | 47/48 | €2,079 | €15,691 | +€13,613 | +655% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €679 | +€679 | |
| Other operating charges | 640/8 | - | €669 | +€669 | |
| Gross operating margin | 9900 | -€2,854 | €23,437 | +€26,291 | |
| Operating profit (loss) | 9901 | -€2,854 | €22,089 | +€24,943 | |
| Financial income | 75/76B | - | €344 | +€344 | |
| Recurring financial income | 75 | - | €344 | +€344 | |
| Financial charges | 65/66B | €17 | €533 | +€516 | +3,061% |
| Recurring financial charges | 65 | €17 | €533 | +€516 | +3,061% |
| Profit (loss) for the period before taxes | 9903 | -€2,871 | €21,900 | +€24,771 | |
| Income taxes | 67/77 | - | €5,280 | +€5,280 | |
| Profit (loss) for the period | 9904 | -€2,871 | €16,621 | +€19,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,871 | €16,621 | +€19,492 |
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 15 October 2026 via checked.be.