NOX KAPSALON: 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.
NOX KAPSALON
Largest movements
- Receivables within one year +€3,857
up €3,857 (+21.9%), from €17,591 to €21,448
of which Other amounts receivable: +€1,991
- Cash +€999
up €999 (+243%), from €410 to €1,409
mainly Net result for the year (+€5,948) and Trade debts (+€199)
- Profit (loss) carried forward +€5,948
new in 2025: €5,948
- Tax, wage and social debts -€1,291
down €1,291 (-40.7%), from €3,173 to €1,882
- Turnover -€14,919
no longer reported in 2025 (was €14,919)
- Purchases and services -€10,260
no longer reported in 2025 (was €10,260)
- Gross operating margin +€2,004
up €2,004 (+43.0%), from €4,659 to €6,663
- Taxes -€684
down €684 (-67.0%), from €1,021 to €337
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.
Derived cash bridge
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 | €18,001 | €22,857 | +€4,856 | +27.0% |
| Current assets | 29/58 | €18,001 | €22,857 | +€4,856 | +27.0% |
| Amounts receivable within one year | 40/41 | €17,591 | €21,448 | +€3,857 | +21.9% |
| Trade receivables | 40 | €1,856 | €3,723 | +€1,867 | +101% |
| Other amounts receivable | 41 | €15,735 | €17,725 | +€1,991 | +12.7% |
| Cash at bank and in hand | 54/58 | €410 | €1,409 | +€999 | +243% |
| Total equity and liabilities | 10/49 | €18,001 | €22,857 | +€4,856 | +27.0% |
| Equity | 10/15 | €14,828 | €20,776 | +€5,948 | +40.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €14,728 | €14,728 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | - | -€10 | |
| Reserves not available under the articles | 1311 | €10 | - | -€10 | |
| Distributable reserves | 133 | €14,718 | €14,728 | +€10 | +0.1% |
| Profit (loss) carried forward | 14 | - | €5,948 | +€5,948 | |
| Amounts payable | 17/49 | €3,173 | €2,081 | -€1,092 | -34.4% |
| Amounts payable within one year | 42/48 | €3,173 | €2,081 | -€1,092 | -34.4% |
| Trade debts | 44 | - | €199 | +€199 | |
| Suppliers | 440/4 | - | €199 | +€199 | |
| Taxes, remuneration and social security | 45 | €3,173 | €1,882 | -€1,291 | -40.7% |
| Taxes | 450/3 | €3,173 | €1,882 | -€1,291 | -40.7% |
| Turnover | 70 | €14,919 | - | -€14,919 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,260 | - | -€10,260 | |
| Other operating charges | 640/8 | €622 | €520 | -€102 | -16.4% |
| Gross operating margin | 9900 | €4,659 | €6,663 | +€2,004 | +43.0% |
| Operating profit (loss) | 9901 | €4,037 | €6,143 | +€2,106 | +52.2% |
| Financial income | 75/76B | €744 | €846 | +€102 | +13.7% |
| Recurring financial income | 75 | €744 | €846 | +€102 | +13.7% |
| Financial charges | 65/66B | €698 | €704 | +€6 | +0.9% |
| Recurring financial charges | 65 | €698 | €704 | +€6 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €4,084 | €6,285 | +€2,201 | +53.9% |
| Income taxes | 67/77 | €1,021 | €337 | -€684 | -67.0% |
| Profit (loss) for the period | 9904 | €3,063 | €5,948 | +€2,885 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,063 | €5,948 | +€2,885 | +94.2% |
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 26 October 2026 via checked.be.