NOUGIMMO: 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.
NOUGIMMO
Largest movements
- Tangible fixed assets -€83,133
down €83,133 (-6.0%), from €1.4m to €1.3m
of which Land and buildings: -€96,445
- Receivables within one year +€28,352
up €28,352 (+106.7%), from €26,582 to €54,934
of which Other amounts receivable: +€29,622
- Current investments -€20,000
down €20,000 (-80.0%), from €25,000 to €5,000
- Reserves -€24,381
down €24,381 (-12.4%), from €196,764 to €172,383
of which Tax-exempt reserves: -€24,381
- Profit (loss) carried forward -€22,250
down €22,250 (-3.6%), from -€618,596 to -€640,846
- Gross operating margin -€26,244
down €26,244 (-21.4%), from €122,411 to €96,167
- Staff costs -€9,902
down €9,902 (-28.7%), from €34,518 to €24,616
- Depreciation +€8,564
up €8,564 (+7.9%), from €109,059 to €117,623
- Other operating charges -€4,784
down €4,784 (-28.5%), from €16,786 to €12,002
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 | €1,456,665 | €1,380,796 | -€75,869 | -5.2% |
| Fixed assets | 21/28 | €1,394,834 | €1,311,701 | -€83,133 | -6.0% |
| Tangible fixed assets | 22/27 | €1,394,834 | €1,311,701 | -€83,133 | -6.0% |
| Land and buildings | 22 | €1,322,690 | €1,226,245 | -€96,445 | -7.3% |
| Plant, machinery and equipment | 23 | €3,624 | €2,784 | -€840 | -23.2% |
| Furniture and vehicles | 24 | €67,685 | €82,245 | +€14,559 | +21.5% |
| Leasing and similar rights | 25 | €835 | €427 | -€407 | -48.8% |
| Current assets | 29/58 | €61,831 | €69,095 | +€7,264 | +11.7% |
| Amounts receivable within one year | 40/41 | €26,582 | €54,934 | +€28,352 | +106.7% |
| Trade receivables | 40 | €7,116 | €5,845 | -€1,271 | -17.9% |
| Other amounts receivable | 41 | €19,467 | €49,089 | +€29,622 | +152.2% |
| Current investments | 50/53 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €7,588 | €6,176 | -€1,411 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,661 | €2,985 | +€324 | +12.2% |
| Total equity and liabilities | 10/49 | €1,456,665 | €1,380,796 | -€75,869 | -5.2% |
| Equity | 10/15 | -€271,831 | -€318,463 | -€46,632 | -17.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €196,764 | €172,383 | -€24,381 | -12.4% |
| Non-distributable reserves | 130/1 | €1,412 | €1,412 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,260 | €1,260 | = | 0.0% |
| Other | 1319 | €151 | €151 | = | 0.0% |
| Tax-exempt reserves | 132 | €195,353 | €170,972 | -€24,381 | -12.5% |
| Profit (loss) carried forward | 14 | -€618,596 | -€640,846 | -€22,250 | -3.6% |
| Provisions and deferred taxes | 16 | €100,636 | €88,076 | -€12,560 | -12.5% |
| Deferred taxes | 168 | €100,636 | €88,076 | -€12,560 | -12.5% |
| Amounts payable | 17/49 | €1,627,860 | €1,611,183 | -€16,677 | -1.0% |
| Amounts payable after more than one year | 17 | €1,608,268 | €1,596,111 | -€12,157 | -0.8% |
| Financial debts | 170/4 | €1,608,268 | €1,596,111 | -€12,157 | -0.8% |
| Amounts payable within one year | 42/48 | €17,092 | €12,572 | -€4,520 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €15,927 | €12,157 | -€3,770 | -23.7% |
| Taxes, remuneration and social security | 45 | €1,165 | €415 | -€750 | -64.4% |
| Taxes | 450/3 | €1,165 | €415 | -€750 | -64.4% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €34,518 | €24,616 | -€9,902 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,059 | €117,623 | +€8,564 | +7.9% |
| Other operating charges | 640/8 | €16,786 | €12,002 | -€4,784 | -28.5% |
| Gross operating margin | 9900 | €122,411 | €96,167 | -€26,244 | -21.4% |
| Operating profit (loss) | 9901 | -€37,952 | -€58,075 | -€20,123 | -53.0% |
| Financial income | 75/76B | €75 | €89 | +€14 | +18.8% |
| Recurring financial income | 75 | €75 | €89 | +€14 | +18.8% |
| Financial charges | 65/66B | €1,380 | €1,183 | -€198 | -14.3% |
| Recurring financial charges | 65 | €1,380 | €1,183 | -€198 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,258 | -€59,168 | -€19,911 | -50.7% |
| Transfer from deferred taxes | 780 | €12,560 | €12,560 | = | 0.0% |
| Income taxes | 67/77 | €18 | €23 | +€5 | +27.6% |
| Profit (loss) for the period | 9904 | -€26,716 | -€46,632 | -€19,916 | -74.5% |
| Transfer from tax-exempt reserves | 789 | €24,381 | €24,381 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,335 | -€22,250 | -€19,916 | -853.1% |
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 8 October 2026 via checked.be.