NUBEM: 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.
NUBEM
Largest movements
- Receivables within one year +€6,509
up €6,509 (+1121.3%), from €580 to €7,089
of which Trade receivables: +€3,927
- Cash -€4,492
down €4,492 (-28.6%), from €15,718 to €11,226
mainly Receivables within one year (-€6,509) and Net result for the year (-€1,333)
- Other debts +€4,630
up €4,630 (+383.0%), from €1,209 to €5,839
- Reserves -€1,333
down €1,333 (-9.4%), from €14,139 to €12,806
- Tax, wage and social debts -€867
down €867 (-91.4%), from €948 to €81
- Trade debts -€392
down €392 (-68.2%), from €575 to €183
- Gross operating margin -€17,905
down €17,905 (-95.8%), from €18,681 to €775
- Taxes -€3,548
down €3,548 (-80.3%), from €4,420 to €872
- Depreciation +€931
up €931 (+11418.4%), from €8 to €939
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 | €19,371 | €21,409 | +€2,038 | +10.5% |
| Fixed assets | 21/28 | €2,966 | €3,094 | +€128 | +4.3% |
| Tangible fixed assets | 22/27 | €2,966 | €3,094 | +€128 | +4.3% |
| Plant, machinery and equipment | 23 | €2,966 | €2,371 | -€595 | -20.1% |
| Furniture and vehicles | 24 | - | €723 | +€723 | |
| Current assets | 29/58 | €16,405 | €18,315 | +€1,910 | +11.6% |
| Amounts receivable within one year | 40/41 | €580 | €7,089 | +€6,509 | +1121.3% |
| Trade receivables | 40 | - | €3,927 | +€3,927 | |
| Other amounts receivable | 41 | €580 | €3,162 | +€2,582 | +444.8% |
| Cash at bank and in hand | 54/58 | €15,718 | €11,226 | -€4,492 | -28.6% |
| Deferred charges and accrued income | 490/1 | €107 | €0 | -€107 | -100.0% |
| Total equity and liabilities | 10/49 | €19,371 | €21,409 | +€2,038 | +10.5% |
| Equity | 10/15 | €16,639 | €15,306 | -€1,333 | -8.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,139 | €12,806 | -€1,333 | -9.4% |
| Distributable reserves | 133 | €14,139 | €12,806 | -€1,333 | -9.4% |
| Amounts payable | 17/49 | €2,732 | €6,103 | +€3,371 | +123.4% |
| Amounts payable within one year | 42/48 | €2,732 | €6,103 | +€3,371 | +123.4% |
| Trade debts | 44 | €575 | €183 | -€392 | -68.2% |
| Suppliers | 440/4 | €575 | €183 | -€392 | -68.2% |
| Taxes, remuneration and social security | 45 | €948 | €81 | -€867 | -91.4% |
| Taxes | 450/3 | €948 | €81 | -€867 | -91.4% |
| Other amounts payable | 47/48 | €1,209 | €5,839 | +€4,630 | +383.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | €939 | +€931 | +11418.4% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €18,681 | €775 | -€17,905 | -95.8% |
| Operating profit (loss) | 9901 | €18,672 | -€281 | -€18,954 | |
| Financial charges | 65/66B | €113 | €180 | +€67 | +58.8% |
| Recurring financial charges | 65 | €113 | €180 | +€67 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €18,559 | -€461 | -€19,021 | |
| Income taxes | 67/77 | €4,420 | €872 | -€3,548 | -80.3% |
| Profit (loss) for the period | 9904 | €14,139 | -€1,333 | -€15,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,139 | -€1,333 | -€15,473 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.