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NORON ENGINEERING: 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.

What changed

NORON ENGINEERING

BE 0446.933.339
NACE 26.200, Manufacture of computer, electronic and optical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,246
2024 · -€2,390+€1,145
Equity
-€21,486
2024 · -€20,240-€1,246
Cash
€386
2024 · €167+€219
Balance sheet total
€4,799
2024 · €6,274-€1,475

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€1,810

    down €1,810 (-54.6%), from €3,314 to €1,504

    of which Trade receivables: -€1,800

  • Cash +€219

    up €219 (+131.6%), from €167 to €386

    mainly Receivables within one year (+€1,810) and Deferred charges and accrued income (+€85)

  • Stocks and contracts +€200

    up €200 (+7.7%), from €2,600 to €2,801

  • Deferred charges and accrued income -€85

    no longer reported in 2025 (was €85)

Equity and liabilities
  • Profit (loss) carried forward -€1,246

    down €1,246 (-2.2%), from -€55,689 to -€56,935

  • Tax, wage and social debts -€122

    down €122 (-41.3%), from €296 to €174

  • Trade debts -€107

    down €107 (-28.6%), from €373 to €266

Income statement
  • Gross operating margin +€1,154

    up €1,154 (+53.1%), from -€2,174 to -€1,020

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,390
Gross operating margin +€1,154
Other operating charges -€2
Financial charges -€8
Result 2025 -€1,246

Cash bridge derived

cash 2024 to 2025

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.

From operations +€219
Investment €0
Financing €0
Cash 2024 €167
Net result for the year -€1,246
Stocks and contracts -€200
Receivables within one year +€1,810
Deferred charges and accrued income +€85
Trade debts -€107
Tax, wage and social debts -€122
Cash 2025 €386
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €6,274 €4,799 -€1,475 -23.5%
Fixed assets 21/28 €108 €108 = 0.0%
Financial fixed assets 28 €108 €108 = 0.0%
Current assets 29/58 €6,166 €4,691 -€1,475 -23.9%
Stocks and contracts in progress 3 €2,600 €2,801 +€200 +7.7%
Stocks 30/36 €2,600 €2,801 +€200 +7.7%
Amounts receivable within one year 40/41 €3,314 €1,504 -€1,810 -54.6%
Trade receivables 40 €3,305 €1,504 -€1,800 -54.5%
Other amounts receivable 41 €9 - -€9
Cash at bank and in hand 54/58 €167 €386 +€219 +131.6%
Deferred charges and accrued income 490/1 €85 - -€85
Total equity and liabilities 10/49 €6,274 €4,799 -€1,475 -23.5%
Equity 10/15 -€20,240 -€21,486 -€1,246 -6.2%
Contributions 10/11 €32,226 €32,226 = 0.0%
Reserves 13 €3,223 €3,223 = 0.0%
Non-distributable reserves 130/1 €3,223 €3,223 = 0.0%
Reserves not available under the articles 1311 €3,223 €3,223 = 0.0%
Profit (loss) carried forward 14 -€55,689 -€56,935 -€1,246 -2.2%
Amounts payable 17/49 €26,514 €26,285 -€229 -0.9%
Amounts payable within one year 42/48 €26,514 €26,285 -€229 -0.9%
Trade debts 44 €373 €266 -€107 -28.6%
Suppliers 440/4 €373 €266 -€107 -28.6%
Taxes, remuneration and social security 45 €296 €174 -€122 -41.3%
Taxes 450/3 €296 €174 -€122 -41.3%
Other amounts payable 47/48 €25,845 €25,845 = 0.0%
Other operating charges 640/8 €64 €66 +€2 +3.0%
Gross operating margin 9900 -€2,174 -€1,020 +€1,154 +53.1%
Operating profit (loss) 9901 -€2,238 -€1,086 +€1,152 +51.5%
Financial charges 65/66B €152 €160 +€8 +5.0%
Recurring financial charges 65 €152 €160 +€8 +5.0%
Profit (loss) for the period before taxes 9903 -€2,390 -€1,246 +€1,145 +47.9%
Profit (loss) for the period 9904 -€2,390 -€1,246 +€1,145 +47.9%
Profit (loss) for the period to be appropriated 9905 -€2,390 -€1,246 +€1,145 +47.9%

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 29 September 2026 via checked.be.