NOSPOON: 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.
NOSPOON
Largest movements
- Receivables within one year +€19,581
up €19,581 (+175.9%), from €11,130 to €30,711
- Current portion of long-term debt +€13,707
up €13,707 (+171.3%), from €8,003 to €21,709
- Debts after one year -€13,472
down €13,472 (-5.2%), from €256,905 to €243,433
- Trade debts +€12,001
up €12,001 (+5780.0%), from €208 to €12,209
- Reserves +€11,500
up €11,500 (+21.0%), from €54,860 to €66,360
of which Distributable reserves: +€11,500
- Other debts -€11,457
down €11,457 (-68.3%), from €16,766 to €5,309
- Gross operating margin -€3,368
down €3,368 (-5.5%), from €60,713 to €57,345
- Depreciation +€2,944
up €2,944 (+10.3%), from €28,564 to €31,507
- Other operating charges -€1,934
down €1,934 (-98.1%), from €1,972 to €38
- Taxes -€1,613
down €1,613 (-24.7%), from €6,536 to €4,923
- Financial charges -€1,289
down €1,289 (-12.2%), from €10,558 to €9,269
of which Non-recurring financial charges: -€10,558
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 | €374,013 | €394,532 | +€20,520 | +5.5% |
| Fixed assets | 21/28 | €343,039 | €340,829 | -€2,210 | -0.6% |
| Tangible fixed assets | 22/27 | €341,535 | €339,350 | -€2,185 | -0.6% |
| Land and buildings | 22 | €207,802 | €198,248 | -€9,555 | -4.6% |
| Furniture and vehicles | 24 | - | €2,723 | +€2,723 | |
| Other tangible fixed assets | 26 | €133,733 | €138,379 | +€4,646 | +3.5% |
| Financial fixed assets | 28 | €1,504 | €1,479 | -€25 | -1.7% |
| Current assets | 29/58 | €30,973 | €53,704 | +€22,730 | +73.4% |
| Amounts receivable within one year | 40/41 | €11,130 | €30,711 | +€19,581 | +175.9% |
| Trade receivables | 40 | €11,130 | €30,711 | +€19,581 | +175.9% |
| Cash at bank and in hand | 54/58 | €19,844 | €22,396 | +€2,552 | +12.9% |
| Deferred charges and accrued income | 490/1 | - | €597 | +€597 | |
| Total equity and liabilities | 10/49 | €374,013 | €394,532 | +€20,520 | +5.5% |
| Equity | 10/15 | €78,486 | €90,116 | +€11,630 | +14.8% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €54,860 | €66,360 | +€11,500 | +21.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,000 | €64,500 | +€11,500 | +21.7% |
| Profit (loss) carried forward | 14 | €11,426 | €11,556 | +€130 | +1.1% |
| Amounts payable | 17/49 | €295,527 | €304,417 | +€8,890 | +3.0% |
| Amounts payable after more than one year | 17 | €256,905 | €243,433 | -€13,472 | -5.2% |
| Financial debts | 170/4 | €256,905 | €243,433 | -€13,472 | -5.2% |
| Amounts payable within one year | 42/48 | €38,622 | €60,983 | +€22,362 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €8,003 | €21,709 | +€13,707 | +171.3% |
| Trade debts | 44 | €208 | €12,209 | +€12,001 | +5780.0% |
| Suppliers | 440/4 | €208 | €12,209 | +€12,001 | +5780.0% |
| Taxes, remuneration and social security | 45 | €13,645 | €21,756 | +€8,111 | +59.4% |
| Taxes | 450/3 | €13,645 | €20,236 | +€6,591 | +48.3% |
| Remuneration and social security | 454/9 | - | €1,520 | +€1,520 | |
| Other amounts payable | 47/48 | €16,766 | €5,309 | -€11,457 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,564 | €31,507 | +€2,944 | +10.3% |
| Other operating charges | 640/8 | €1,972 | €38 | -€1,934 | -98.1% |
| Gross operating margin | 9900 | €60,713 | €57,345 | -€3,368 | -5.5% |
| Operating profit (loss) | 9901 | €30,178 | €25,800 | -€4,377 | -14.5% |
| Financial income | 75/76B | €22 | €22 | -€0 | -1.9% |
| Recurring financial income | 75 | €22 | €22 | -€0 | -1.9% |
| Financial charges | 65/66B | €10,558 | €9,269 | -€1,289 | -12.2% |
| Recurring financial charges | 65 | €10,558 | €9,269 | -€1,289 | -12.2% |
| Non-recurring financial charges | 66B | €10,558 | - | -€10,558 | |
| Profit (loss) for the period before taxes | 9903 | €19,641 | €16,553 | -€3,089 | -15.7% |
| Income taxes | 67/77 | €6,536 | €4,923 | -€1,613 | -24.7% |
| Profit (loss) for the period | 9904 | €13,106 | €11,630 | -€1,476 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,106 | €11,630 | -€1,476 | -11.3% |
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 5 October 2026 via checked.be.