NOSOM: 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.
NOSOM
Largest movements
- Cash +€36,139
up €36,139 (+55.3%), from €65,405 to €101,544
mainly Net result for the year (+€33,676) and Receivables within one year (+€16,184)
- Receivables within one year -€16,184
down €16,184 (-74.7%), from €21,678 to €5,494
of which Other amounts receivable: -€17,012
- Tangible fixed assets -€8,320
down €8,320 (-25.1%), from €33,132 to €24,812
- Reserves +€33,676
up €33,676 (+56.5%), from €59,564 to €93,241
- Short-term financial debts -€14,000
no longer reported in 2025 (was €14,000)
- Debts after one year -€7,433
down €7,433 (-29.4%), from €25,246 to €17,813
- Trade debts -€1,897
down €1,897 (-43.6%), from €4,350 to €2,453
- Other debts +€1,591
up €1,591 (+143.9%), from €1,106 to €2,697
- Gross operating margin +€14,737
up €14,737 (+35.5%), from €41,487 to €56,224
- Taxes +€2,615
up €2,615 (+40.2%), from €6,510 to €9,125
- Depreciation +€2,111
up €2,111 (+23.6%), from €8,959 to €11,069
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 | €120,215 | €131,850 | +€11,635 | +9.7% |
| Fixed assets | 21/28 | €33,132 | €24,812 | -€8,320 | -25.1% |
| Tangible fixed assets | 22/27 | €33,132 | €24,812 | -€8,320 | -25.1% |
| Furniture and vehicles | 24 | €33,132 | €24,812 | -€8,320 | -25.1% |
| Current assets | 29/58 | €87,083 | €107,038 | +€19,954 | +22.9% |
| Amounts receivable within one year | 40/41 | €21,678 | €5,494 | -€16,184 | -74.7% |
| Trade receivables | 40 | - | €828 | +€828 | |
| Other amounts receivable | 41 | €21,678 | €4,666 | -€17,012 | -78.5% |
| Cash at bank and in hand | 54/58 | €65,405 | €101,544 | +€36,139 | +55.3% |
| Total equity and liabilities | 10/49 | €120,215 | €131,850 | +€11,635 | +9.7% |
| Equity | 10/15 | €62,564 | €96,241 | +€33,676 | +53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,564 | €93,241 | +€33,676 | +56.5% |
| Distributable reserves | 133 | €59,564 | €93,241 | +€33,676 | +56.5% |
| Amounts payable | 17/49 | €57,650 | €35,609 | -€22,041 | -38.2% |
| Amounts payable after more than one year | 17 | €25,246 | €17,813 | -€7,433 | -29.4% |
| Financial debts | 170/4 | €25,246 | €17,813 | -€7,433 | -29.4% |
| Amounts payable within one year | 42/48 | €31,781 | €17,796 | -€13,985 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €7,151 | €7,433 | +€282 | +3.9% |
| Financial debts | 43 | €14,000 | - | -€14,000 | |
| Credit institutions | 430/8 | €14,000 | - | -€14,000 | |
| Trade debts | 44 | €4,350 | €2,453 | -€1,897 | -43.6% |
| Suppliers | 440/4 | €4,350 | €2,453 | -€1,897 | -43.6% |
| Taxes, remuneration and social security | 45 | €5,174 | €5,213 | +€39 | +0.8% |
| Taxes | 450/3 | €5,174 | €5,213 | +€39 | +0.8% |
| Other amounts payable | 47/48 | €1,106 | €2,697 | +€1,591 | +143.9% |
| Accrued charges and deferred income | 492/3 | €624 | - | -€624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,959 | €11,069 | +€2,111 | +23.6% |
| Other operating charges | 640/8 | €641 | €669 | +€28 | +4.3% |
| Gross operating margin | 9900 | €41,487 | €56,224 | +€14,737 | +35.5% |
| Operating profit (loss) | 9901 | €31,886 | €44,485 | +€12,599 | +39.5% |
| Financial income | 75/76B | €0 | €1 | +€0 | +66.7% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +66.7% |
| Financial charges | 65/66B | €1,594 | €1,685 | +€91 | +5.7% |
| Recurring financial charges | 65 | €1,594 | €1,685 | +€91 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €30,292 | €42,801 | +€12,508 | +41.3% |
| Income taxes | 67/77 | €6,510 | €9,125 | +€2,615 | +40.2% |
| Profit (loss) for the period | 9904 | €23,782 | €33,676 | +€9,894 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,782 | €33,676 | +€9,894 | +41.6% |
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 10 October 2026 via checked.be.