NOUBY: 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.
NOUBY
Largest movements
- Receivables within one year -€39,266
no longer reported in 2025 (was €39,266)
- Cash +€36,122
up €36,122 (+118.0%), from €30,624 to €66,746
mainly Net result for the year (+€53,681) and Receivables within one year (+€39,266)
- Tangible fixed assets +€14,062
up €14,062 (+7.4%), from €190,710 to €204,772
of which Other tangible fixed assets: +€14,142
- Deferred charges and accrued income +€11,850
new in 2025: €11,850
- Profit (loss) carried forward +€53,681
up €53,681 (+31.8%), from €168,879 to €222,559
- Accrued charges and deferred income -€38,838
down €38,838 (-97.1%), from €40,000 to €1,162
- Tax, wage and social debts +€14,512
up €14,512 (+47.2%), from €30,736 to €45,248
of which Taxes: +€15,354
- Other debts -€5,537
down €5,537 (-75.0%), from €7,384 to €1,846
- Gross operating margin +€51,216
up €51,216 (+27.5%), from €185,964 to €237,180
- Taxes +€15,516
up €15,516 (+468.2%), from €3,314 to €18,830
- Provisions +€13,325
no longer reported in 2025 (was -€13,325)
- Staff costs -€6,209
down €6,209 (-4.9%), from €125,547 to €119,338
- Other operating charges +€3,206
up €3,206 (+519.1%), from €618 to €3,824
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 | €260,601 | €283,369 | +€22,768 | +8.7% |
| Fixed assets | 21/28 | €190,710 | €204,772 | +€14,062 | +7.4% |
| Tangible fixed assets | 22/27 | €190,710 | €204,772 | +€14,062 | +7.4% |
| Plant, machinery and equipment | 23 | €198 | €1,281 | +€1,083 | +548.1% |
| Furniture and vehicles | 24 | €4,097 | €2,934 | -€1,164 | -28.4% |
| Other tangible fixed assets | 26 | €186,415 | €200,558 | +€14,142 | +7.6% |
| Current assets | 29/58 | €69,890 | €78,597 | +€8,706 | +12.5% |
| Amounts receivable within one year | 40/41 | €39,266 | - | -€39,266 | |
| Other amounts receivable | 41 | €39,266 | - | -€39,266 | |
| Cash at bank and in hand | 54/58 | €30,624 | €66,746 | +€36,122 | +118.0% |
| Deferred charges and accrued income | 490/1 | - | €11,850 | +€11,850 | |
| Total equity and liabilities | 10/49 | €260,601 | €283,369 | +€22,768 | +8.7% |
| Equity | 10/15 | €178,469 | €232,150 | +€53,681 | +30.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €1,591 | €1,591 | = | 0.0% |
| Distributable reserves | 133 | €1,591 | €1,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,879 | €222,559 | +€53,681 | +31.8% |
| Amounts payable | 17/49 | €82,131 | €51,219 | -€30,912 | -37.6% |
| Amounts payable within one year | 42/48 | €42,131 | €50,057 | +€7,926 | +18.8% |
| Trade debts | 44 | €4,012 | €2,964 | -€1,048 | -26.1% |
| Suppliers | 440/4 | €4,012 | €2,964 | -€1,048 | -26.1% |
| Taxes, remuneration and social security | 45 | €30,736 | €45,248 | +€14,512 | +47.2% |
| Taxes | 450/3 | €4,037 | €19,390 | +€15,354 | +380.3% |
| Remuneration and social security | 454/9 | €26,699 | €25,857 | -€842 | -3.2% |
| Other amounts payable | 47/48 | €7,384 | €1,846 | -€5,537 | -75.0% |
| Accrued charges and deferred income | 492/3 | €40,000 | €1,162 | -€38,838 | -97.1% |
| Remuneration, social security and pensions | 62 | €125,547 | €119,338 | -€6,209 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,565 | €25,574 | +€3,010 | +13.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,325 | - | +€13,325 | |
| Other operating charges | 640/8 | €618 | €3,824 | +€3,206 | +519.1% |
| Gross operating margin | 9900 | €185,964 | €237,180 | +€51,216 | +27.5% |
| Operating profit (loss) | 9901 | €50,560 | €88,444 | +€37,884 | +74.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €15,996 | €15,938 | -€58 | -0.4% |
| Recurring financial charges | 65 | €15,996 | €15,938 | -€58 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €34,564 | €72,510 | +€37,946 | +109.8% |
| Income taxes | 67/77 | €3,314 | €18,830 | +€15,516 | +468.2% |
| Profit (loss) for the period | 9904 | €31,251 | €53,681 | +€22,430 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,251 | €53,681 | +€22,430 | +71.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.