NOUBI: 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.
NOUBI
Largest movements
- Cash +€7,797
new in 2025: €7,797
mainly Net result for the year (+€13,576) and Receivables within one year (+€3,200)
- Receivables within one year -€3,200
down €3,200 (-39.0%), from €8,200 to €5,000
- Deferred charges and accrued income -€3,146
down €3,146 (-33.3%), from €9,438 to €6,292
- Tangible fixed assets -€683
down €683 (-30.3%), from €2,254 to €1,571
- Profit (loss) carried forward +€12,576
up €12,576, from -€180 to €12,396
- Short-term financial debts -€5,432
no longer reported in 2025 (was €5,432)
- Current portion of long-term debt -€4,712
no longer reported in 2025 (was €4,712)
- Accrued charges and deferred income -€1,240
no longer reported in 2025 (was €1,240)
- Tax, wage and social debts -€997
down €997 (-64.7%), from €1,540 to €543
- Purchases and services -€38,863
down €38,863 (-26.1%), from €149,136 to €110,273
- Gross operating margin +€36,387
up €36,387, from -€13,767 to €22,620
- Taxes +€5,522
new in 2025: €5,522
- Turnover -€2,476
down €2,476 (-1.8%), from €135,369 to €132,893
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 | €19,892 | €20,660 | +€768 | +3.9% |
| Fixed assets | 21/28 | €2,254 | €1,571 | -€683 | -30.3% |
| Tangible fixed assets | 22/27 | €2,254 | €1,571 | -€683 | -30.3% |
| Furniture and vehicles | 24 | €2,254 | €1,571 | -€683 | -30.3% |
| Current assets | 29/58 | €17,638 | €19,089 | +€1,451 | +8.2% |
| Amounts receivable within one year | 40/41 | €8,200 | €5,000 | -€3,200 | -39.0% |
| Other amounts receivable | 41 | €8,200 | €5,000 | -€3,200 | -39.0% |
| Cash at bank and in hand | 54/58 | - | €7,797 | +€7,797 | |
| Deferred charges and accrued income | 490/1 | €9,438 | €6,292 | -€3,146 | -33.3% |
| Total equity and liabilities | 10/49 | €19,892 | €20,660 | +€768 | +3.9% |
| Equity | 10/15 | €6,770 | €19,346 | +€12,576 | +185.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | €6,250 | = | 0.0% |
| Issued capital | 100 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Legal reserve | 130 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180 | €12,396 | +€12,576 | |
| Amounts payable | 17/49 | €13,123 | €1,315 | -€11,808 | -90.0% |
| Amounts payable within one year | 42/48 | €11,882 | €1,315 | -€10,568 | -88.9% |
| Current portion of amounts payable after more than one year | 42 | €4,712 | - | -€4,712 | |
| Financial debts | 43 | €5,432 | - | -€5,432 | |
| Credit institutions | 430/8 | €5,432 | - | -€5,432 | |
| Taxes, remuneration and social security | 45 | €1,540 | €543 | -€997 | -64.7% |
| Taxes | 450/3 | €1,540 | €543 | -€997 | -64.7% |
| Other amounts payable | 47/48 | €198 | €772 | +€573 | +289.5% |
| Accrued charges and deferred income | 492/3 | €1,240 | - | -€1,240 | |
| Turnover | 70 | €135,369 | €132,893 | -€2,476 | -1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,136 | €110,273 | -€38,863 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €683 | +€247 | +56.7% |
| Other operating charges | 640/8 | €2,309 | €1,991 | -€318 | -13.8% |
| Gross operating margin | 9900 | -€13,767 | €22,620 | +€36,387 | |
| Operating profit (loss) | 9901 | -€16,512 | €19,945 | +€36,457 | |
| Financial charges | 65/66B | €1,181 | €847 | -€334 | -28.3% |
| Recurring financial charges | 65 | €1,181 | €847 | -€334 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,693 | €19,098 | +€36,791 | |
| Income taxes | 67/77 | - | €5,522 | +€5,522 | |
| Profit (loss) for the period | 9904 | -€17,693 | €13,576 | +€31,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,693 | €13,576 | +€31,269 |
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 11 October 2026 via checked.be.