NORKKA CONCEPT: 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.
NORKKA CONCEPT
Largest movements
- Cash +€1,930
up €1,930 (+6.2%), from €31,310 to €33,240
mainly Stocks and contracts (+€1,508) and Tax, wage and social debts (+€1,452)
- Deferred charges and accrued income +€1,667
up €1,667 (+614%), from €271 to €1,938
- Stocks and contracts -€1,508
down €1,508 (-24.7%), from €6,099 to €4,591
- Tax, wage and social debts +€1,452
up €1,452 (+265%), from €548 to €2,000
of which Remuneration and social security: +€2,000
- Trade debts +€1,105
up €1,105 (+46.8%), from €2,363 to €3,468
- Depreciation -€4,516
down €4,516 (-93.8%), from €4,815 to €299
- Gross operating margin -€1,405
down €1,405 (-54.0%), from €2,604 to €1,199
- Other operating charges -€212
down €212 (-30.9%), from €685 to €474
- Financial charges +€49
up €49 (+30.2%), from €164 to €213
- Financial income -€27
down €27 (-58.8%), from €45 to €19
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 | €42,569 | €45,028 | +€2,459 | +5.8% |
| Fixed assets | 21/28 | €315 | €238 | -€76 | -24.3% |
| Tangible fixed assets | 22/27 | €315 | €238 | -€76 | -24.3% |
| Plant, machinery and equipment | 23 | €5 | €0 | -€5 | -100% |
| Furniture and vehicles | 24 | €310 | €238 | -€71 | -23.1% |
| Current assets | 29/58 | €42,254 | €44,789 | +€2,535 | +6.0% |
| Stocks and contracts in progress | 3 | €6,099 | €4,591 | -€1,508 | -24.7% |
| Stocks | 30/36 | €6,099 | €4,591 | -€1,508 | -24.7% |
| Amounts receivable within one year | 40/41 | €4,574 | €5,020 | +€446 | +9.8% |
| Trade receivables | 40 | €4,073 | €4,569 | +€495 | +12.2% |
| Other amounts receivable | 41 | €500 | €451 | -€49 | -9.8% |
| Cash at bank and in hand | 54/58 | €31,310 | €33,240 | +€1,930 | +6.2% |
| Deferred charges and accrued income | 490/1 | €271 | €1,938 | +€1,667 | +614% |
| Total equity and liabilities | 10/49 | €42,569 | €45,028 | +€2,459 | +5.8% |
| Equity | 10/15 | €38,554 | €38,786 | +€232 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €321 | €321 | = | 0.0% |
| Non-distributable reserves | 130/1 | €321 | €321 | = | 0.0% |
| Reserves not available under the articles | 1311 | €321 | €321 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,033 | €32,265 | +€232 | +0.7% |
| Amounts payable | 17/49 | €4,015 | €6,242 | +€2,227 | +55.5% |
| Amounts payable within one year | 42/48 | €4,015 | €6,242 | +€2,227 | +55.5% |
| Trade debts | 44 | €2,363 | €3,468 | +€1,105 | +46.8% |
| Suppliers | 440/4 | €2,363 | €3,468 | +€1,105 | +46.8% |
| Advances received on contracts in progress | 46 | €116 | €0 | -€116 | -100% |
| Taxes, remuneration and social security | 45 | €548 | €2,000 | +€1,452 | +265% |
| Taxes | 450/3 | €548 | €0 | -€548 | -100% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €987 | €773 | -€214 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,815 | €299 | -€4,516 | -93.8% |
| Other operating charges | 640/8 | €685 | €474 | -€212 | -30.9% |
| Gross operating margin | 9900 | €2,604 | €1,199 | -€1,405 | -54.0% |
| Operating profit (loss) | 9901 | -€2,896 | €427 | +€3,323 | |
| Financial income | 75/76B | €45 | €19 | -€27 | -58.8% |
| Recurring financial income | 75 | €45 | €19 | -€27 | -58.8% |
| Financial charges | 65/66B | €164 | €213 | +€49 | +30.2% |
| Recurring financial charges | 65 | €164 | €213 | +€49 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,015 | €232 | +€3,247 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,015 | €232 | +€3,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,015 | €232 | +€3,247 |
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 25 October 2026 via checked.be.