NOUR NAILS: 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.
NOUR NAILS
Largest movements
- Tangible fixed assets -€1,232
down €1,232 (-42.3%), from €2,911 to €1,679
- Cash -€964
down €964 (-73.6%), from €1,309 to €345
mainly Net result for the year (-€5,036) and Deferred charges and accrued income (-€416)
- Receivables within one year -€429
down €429 (-49.8%), from €862 to €432
- Deferred charges and accrued income +€416
new in 2025: €416
- Profit (loss) carried forward -€5,036
down €5,036 (-159.3%), from -€3,162 to -€8,199
- Tax, wage and social debts +€3,178
new in 2025: €3,178
of which Remuneration and social security: +€3,000
- Trade debts -€296
no longer reported in 2025 (was €296)
- Other debts -€56
down €56 (-0.8%), from €6,948 to €6,892
- Other operating charges +€665
new in 2025: €665
- Financial charges +€559
up €559 (+377.7%), from €148 to €706
- Depreciation +€447
up €447 (+56.8%), from €786 to €1,232
- Taxes +€178
new in 2025: €178
- Gross operating margin -€29
down €29 (-1.3%), from -€2,229 to -€2,258
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 | €5,082 | €2,872 | -€2,210 | -43.5% |
| Fixed assets | 21/28 | €2,911 | €1,679 | -€1,232 | -42.3% |
| Tangible fixed assets | 22/27 | €2,911 | €1,679 | -€1,232 | -42.3% |
| Plant, machinery and equipment | 23 | €2,911 | €1,679 | -€1,232 | -42.3% |
| Current assets | 29/58 | €2,171 | €1,193 | -€978 | -45.0% |
| Amounts receivable within one year | 40/41 | €862 | €432 | -€429 | -49.8% |
| Trade receivables | 40 | €862 | €432 | -€429 | -49.8% |
| Cash at bank and in hand | 54/58 | €1,309 | €345 | -€964 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €416 | +€416 | |
| Total equity and liabilities | 10/49 | €5,082 | €2,872 | -€2,210 | -43.5% |
| Equity | 10/15 | -€2,162 | -€7,199 | -€5,036 | -232.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,162 | -€8,199 | -€5,036 | -159.3% |
| Amounts payable | 17/49 | €7,244 | €10,070 | +€2,827 | +39.0% |
| Amounts payable within one year | 42/48 | €7,244 | €10,070 | +€2,827 | +39.0% |
| Trade debts | 44 | €296 | - | -€296 | |
| Suppliers | 440/4 | €296 | - | -€296 | |
| Taxes, remuneration and social security | 45 | - | €3,178 | +€3,178 | |
| Taxes | 450/3 | - | €178 | +€178 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €6,948 | €6,892 | -€56 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €1,232 | +€447 | +56.8% |
| Other operating charges | 640/8 | - | €665 | +€665 | |
| Gross operating margin | 9900 | -€2,229 | -€2,258 | -€29 | -1.3% |
| Operating profit (loss) | 9901 | -€3,014 | -€4,155 | -€1,140 | -37.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €148 | €706 | +€559 | +377.7% |
| Recurring financial charges | 65 | €148 | €706 | +€559 | +377.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,162 | -€4,858 | -€1,696 | -53.6% |
| Income taxes | 67/77 | - | €178 | +€178 | |
| Profit (loss) for the period | 9904 | -€3,162 | -€5,036 | -€1,874 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,162 | -€5,036 | -€1,874 | -59.3% |
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.