NOWI: 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.
NOWI
Largest movements
- Receivables within one year +€18,211
up €18,211 (+168.2%), from €10,830 to €29,040
- Cash -€2,306
down €2,306 (-18.2%), from €12,636 to €10,330
mainly Receivables within one year (-€18,211) and Debts after one year (-€9,277)
- Reserves +€16,323
up €16,323 (+80.3%), from €20,330 to €36,653
- Debts after one year -€9,277
down €9,277 (-16.1%), from €57,569 to €48,292
- Tax, wage and social debts +€7,181
up €7,181 (+68.8%), from €10,444 to €17,625
of which Taxes: +€4,778
- Financial charges +€6,061
up €6,061 (+254.4%), from €2,383 to €8,443
- Taxes -€2,126
down €2,126 (-29.4%), from €7,236 to €5,111
- Other operating charges -€916
down €916 (-59.2%), from €1,546 to €630
- Gross operating margin -€563
down €563 (-1.8%), from €31,497 to €30,934
- Depreciation +€423
up €423 (+12298.3%), from €3 to €427
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,115 | €158,804 | +€14,688 | +10.2% |
| Fixed assets | 21/28 | €119,860 | €119,434 | -€427 | -0.4% |
| Tangible fixed assets | 22/27 | €1,276 | €850 | -€427 | -33.4% |
| Plant, machinery and equipment | 23 | €1,276 | €850 | -€427 | -33.4% |
| Financial fixed assets | 28 | €118,584 | €118,584 | = | 0.0% |
| Current assets | 29/58 | €24,255 | €39,370 | +€15,115 | +62.3% |
| Amounts receivable within one year | 40/41 | €10,830 | €29,040 | +€18,211 | +168.2% |
| Trade receivables | 40 | €10,830 | €29,040 | +€18,211 | +168.2% |
| Cash at bank and in hand | 54/58 | €12,636 | €10,330 | -€2,306 | -18.2% |
| Deferred charges and accrued income | 490/1 | €790 | €0 | -€790 | -100.0% |
| Total equity and liabilities | 10/49 | €144,115 | €158,804 | +€14,688 | +10.2% |
| Equity | 10/15 | €22,330 | €38,653 | +€16,323 | +73.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,330 | €36,653 | +€16,323 | +80.3% |
| Distributable reserves | 133 | €20,330 | €36,653 | +€16,323 | +80.3% |
| Amounts payable | 17/49 | €121,786 | €120,151 | -€1,635 | -1.3% |
| Amounts payable after more than one year | 17 | €57,569 | €48,292 | -€9,277 | -16.1% |
| Financial debts | 170/4 | €57,569 | €48,292 | -€9,277 | -16.1% |
| Amounts payable within one year | 42/48 | €64,217 | €71,726 | +€7,509 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €8,860 | €9,277 | +€416 | +4.7% |
| Trade debts | 44 | €187 | €681 | +€493 | +263.3% |
| Suppliers | 440/4 | €187 | €681 | +€493 | +263.3% |
| Taxes, remuneration and social security | 45 | €10,444 | €17,625 | +€7,181 | +68.8% |
| Taxes | 450/3 | €10,444 | €15,222 | +€4,778 | +45.7% |
| Remuneration and social security | 454/9 | - | €2,403 | +€2,403 | |
| Other amounts payable | 47/48 | €44,725 | €44,144 | -€582 | -1.3% |
| Accrued charges and deferred income | 492/3 | - | €133 | +€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €427 | +€423 | +12298.3% |
| Other operating charges | 640/8 | €1,546 | €630 | -€916 | -59.2% |
| Gross operating margin | 9900 | €31,497 | €30,934 | -€563 | -1.8% |
| Operating profit (loss) | 9901 | €29,948 | €29,877 | -€71 | -0.2% |
| Financial charges | 65/66B | €2,383 | €8,443 | +€6,061 | +254.4% |
| Recurring financial charges | 65 | €2,383 | €8,443 | +€6,061 | +254.4% |
| Profit (loss) for the period before taxes | 9903 | €27,566 | €21,434 | -€6,132 | -22.2% |
| Income taxes | 67/77 | €7,236 | €5,111 | -€2,126 | -29.4% |
| Profit (loss) for the period | 9904 | €20,330 | €16,323 | -€4,006 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,330 | €16,323 | -€4,006 | -19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.