Nua: 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.
Nua
Largest movements
- Cash +€27,263
up €27,263 (+294.4%), from €9,260 to €36,523
mainly Depreciation (+€29,899) and Tax, wage and social debts (+€28,109)
- Tangible fixed assets -€25,899
down €25,899 (-8.7%), from €296,013 to €270,114
- Stocks and contracts -€5,790
down €5,790 (-66.4%), from €8,719 to €2,929
- Intangible fixed assets -€4,000
down €4,000 (-20.4%), from €19,639 to €15,639
- Debts after one year -€33,772
down €33,772 (-22.2%), from €151,950 to €118,178
- Tax, wage and social debts +€28,109
new in 2025: €28,109
of which Taxes: +€19,796
- Profit (loss) carried forward +€25,251
up €25,251, from -€25,251 to €0
- Reserves -€9,593
down €9,593 (-10.8%), from €88,636 to €79,043
of which Distributable reserves: -€7,733
- Accrued charges and deferred income -€8,531
down €8,531 (-69.4%), from €12,288 to €3,757
- Gross operating margin +€122,204
up €122,204 (+425.5%), from €28,722 to €150,926
- Staff costs +€89,414
new in 2025: €89,414
- Financial charges +€5,567
up €5,567 (+72.6%), from €7,665 to €13,232
- Depreciation +€3,639
up €3,639 (+13.9%), from €26,260 to €29,899
- Taxes +€1,566
new in 2025: €1,566
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 | €333,639 | €326,684 | -€6,955 | -2.1% |
| Fixed assets | 21/28 | €315,652 | €285,753 | -€29,899 | -9.5% |
| Intangible fixed assets | 21 | €19,639 | €15,639 | -€4,000 | -20.4% |
| Tangible fixed assets | 22/27 | €296,013 | €270,114 | -€25,899 | -8.7% |
| Land and buildings | 22 | €296,013 | €270,114 | -€25,899 | -8.7% |
| Current assets | 29/58 | €17,987 | €40,930 | +€22,943 | +127.6% |
| Stocks and contracts in progress | 3 | €8,719 | €2,929 | -€5,790 | -66.4% |
| Stocks | 30/36 | €8,719 | €2,929 | -€5,790 | -66.4% |
| Amounts receivable within one year | 40/41 | €8 | €1,479 | +€1,471 | +18385.0% |
| Other amounts receivable | 41 | €8 | €1,479 | +€1,471 | +18385.0% |
| Cash at bank and in hand | 54/58 | €9,260 | €36,523 | +€27,263 | +294.4% |
| Total equity and liabilities | 10/49 | €333,639 | €326,684 | -€6,955 | -2.1% |
| Equity | 10/15 | €69,585 | €85,243 | +€15,658 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,636 | €79,043 | -€9,593 | -10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €86,776 | €79,043 | -€7,733 | -8.9% |
| Profit (loss) carried forward | 14 | -€25,251 | €0 | +€25,251 | |
| Amounts payable | 17/49 | €264,054 | €241,441 | -€22,613 | -8.6% |
| Amounts payable after more than one year | 17 | €151,950 | €118,178 | -€33,772 | -22.2% |
| Financial debts | 170/4 | €151,950 | €118,178 | -€33,772 | -22.2% |
| Amounts payable within one year | 42/48 | €99,816 | €119,506 | +€19,690 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €35,561 | €33,772 | -€1,789 | -5.0% |
| Trade debts | 44 | €1,703 | €1,047 | -€656 | -38.5% |
| Suppliers | 440/4 | €1,703 | €1,047 | -€656 | -38.5% |
| Taxes, remuneration and social security | 45 | - | €28,109 | +€28,109 | |
| Taxes | 450/3 | - | €19,796 | +€19,796 | |
| Remuneration and social security | 454/9 | - | €8,313 | +€8,313 | |
| Other amounts payable | 47/48 | €62,552 | €56,578 | -€5,974 | -9.6% |
| Accrued charges and deferred income | 492/3 | €12,288 | €3,757 | -€8,531 | -69.4% |
| Remuneration, social security and pensions | 62 | - | €89,414 | +€89,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,260 | €29,899 | +€3,639 | +13.9% |
| Other operating charges | 640/8 | €1,090 | €1,157 | +€67 | +6.1% |
| Gross operating margin | 9900 | €28,722 | €150,926 | +€122,204 | +425.5% |
| Operating profit (loss) | 9901 | €1,372 | €30,456 | +€29,084 | +2119.8% |
| Financial charges | 65/66B | €7,665 | €13,232 | +€5,567 | +72.6% |
| Recurring financial charges | 65 | €7,665 | €13,232 | +€5,567 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,293 | €17,224 | +€23,517 | |
| Income taxes | 67/77 | - | €1,566 | +€1,566 | |
| Profit (loss) for the period | 9904 | -€6,293 | €15,658 | +€21,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,293 | €15,658 | +€21,951 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.