NOYA: 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.
NOYA
Largest movements
- Current investments +€750,080
up €750,080 (+352.4%), from €212,856 to €962,936
- Cash -€497,839
down €497,839 (-35.2%), from €1.4m to €914,864
mainly Current investments (-€750,080) and Trade debts (-€14,985)
- Receivables within one year -€32,233
down €32,233 (-61.6%), from €52,311 to €20,078
- Reserves +€170,000
up €170,000 (+15.8%), from €1.1m to €1.2m
- Profit (loss) carried forward +€28,419
up €28,419 (+5.1%), from €556,975 to €585,394
- Taxes +€54,391
up €54,391 (+51.7%), from €105,157 to €159,548
- Gross operating margin +€43,018
up €43,018 (+13.0%), from €329,788 to €372,806
- Depreciation -€4,110
down €4,110 (-22.0%), from €18,693 to €14,583
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 | €1,793,191 | €1,977,912 | +€184,721 | +10.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €80,884 | €66,302 | -€14,583 | -18.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €80,884 | €66,302 | -€14,583 | -18.0% |
| Land and buildings | 22 | €46,650 | €46,139 | -€511 | -1.1% |
| Plant, machinery and equipment | 23 | €10,193 | €7,773 | -€2,420 | -23.7% |
| Furniture and vehicles | 24 | €24,041 | €12,390 | -€11,652 | -48.5% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €1,712,306 | €1,911,611 | +€199,304 | +11.6% |
| Amounts receivable after more than one year | 29 | €30,032 | €13,733 | -€16,299 | -54.3% |
| Other amounts receivable | 291 | €30,032 | €13,733 | -€16,299 | -54.3% |
| Amounts receivable within one year | 40/41 | €52,311 | €20,078 | -€32,233 | -61.6% |
| Other amounts receivable | 41 | €52,311 | €20,078 | -€32,233 | -61.6% |
| Current investments | 50/53 | €212,856 | €962,936 | +€750,080 | +352.4% |
| Cash at bank and in hand | 54/58 | €1,412,703 | €914,864 | -€497,839 | -35.2% |
| Deferred charges and accrued income | 490/1 | €4,405 | - | -€4,405 | |
| Total equity and liabilities | 10/49 | €1,793,191 | €1,977,912 | +€184,721 | +10.3% |
| Equity | 10/15 | €1,658,815 | €1,857,235 | +€198,419 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €10,381 | €10,381 | = | 0.0% |
| Reserves | 13 | €1,072,860 | €1,242,860 | +€170,000 | +15.8% |
| Distributable reserves | 133 | €1,072,860 | €1,242,860 | +€170,000 | +15.8% |
| Profit (loss) carried forward | 14 | €556,975 | €585,394 | +€28,419 | +5.1% |
| Amounts payable | 17/49 | €134,375 | €120,678 | -€13,698 | -10.2% |
| Amounts payable within one year | 42/48 | €128,725 | €117,555 | -€11,170 | -8.7% |
| Trade debts | 44 | €15,342 | €357 | -€14,985 | -97.7% |
| Suppliers | 440/4 | €15,342 | €357 | -€14,985 | -97.7% |
| Taxes, remuneration and social security | 45 | €113,384 | €117,199 | +€3,815 | +3.4% |
| Taxes | 450/3 | €113,384 | €117,199 | +€3,815 | +3.4% |
| Accrued charges and deferred income | 492/3 | €5,650 | €3,122 | -€2,528 | -44.7% |
| Non-recurring operating income | 76A | - | €1,243 | +€1,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,693 | €14,583 | -€4,110 | -22.0% |
| Other operating charges | 640/8 | €3,207 | €3,570 | +€364 | +11.3% |
| Gross operating margin | 9900 | €329,788 | €372,806 | +€43,018 | +13.0% |
| Operating profit (loss) | 9901 | €307,888 | €354,653 | +€46,764 | +15.2% |
| Financial income | 75/76B | €2,448 | €4,443 | +€1,996 | +81.5% |
| Recurring financial income | 75 | €2,448 | €4,443 | +€1,996 | +81.5% |
| Financial charges | 65/66B | €1,556 | €1,128 | -€428 | -27.5% |
| Recurring financial charges | 65 | €1,556 | €1,128 | -€428 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €308,780 | €357,967 | +€49,188 | +15.9% |
| Income taxes | 67/77 | €105,157 | €159,548 | +€54,391 | +51.7% |
| Profit (loss) for the period | 9904 | €203,622 | €198,419 | -€5,203 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €203,622 | €198,419 | -€5,203 | -2.6% |
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 3 October 2026 via checked.be.