NUBEMA: 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.
NUBEMA
Largest movements
- Current investments +€10,000
up €10,000 (+6.7%), from €150,000 to €160,000
- Reserves +€9,438
up €9,438 (+17.9%), from €52,606 to €62,044
of which Distributable reserves: +€8,966
- Financial income -€1,922
down €1,922 (-36.5%), from €5,264 to €3,342
- Turnover +€375
up €375 (+3.2%), from €11,872 to €12,247
- Taxes -€325
down €325 (-9.4%), from €3,471 to €3,146
- Other operating charges -€139
down €139 (-14.3%), from €973 to €834
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 | €178,817 | €188,491 | +€9,674 | +5.4% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Affiliated companies | 280/1 | €1,000 | €1,000 | = | 0.0% |
| Participating interests | 280 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €177,817 | €187,491 | +€9,674 | +5.4% |
| Amounts receivable within one year | 40/41 | €1,110 | €860 | -€250 | -22.5% |
| Other amounts receivable | 41 | €1,110 | €860 | -€250 | -22.5% |
| Current investments | 50/53 | €150,000 | €160,000 | +€10,000 | +6.7% |
| Other investments | 51/53 | €150,000 | €160,000 | +€10,000 | +6.7% |
| Cash at bank and in hand | 54/58 | €24,444 | €24,991 | +€547 | +2.2% |
| Deferred charges and accrued income | 490/1 | €2,263 | €1,640 | -€623 | -27.5% |
| Total equity and liabilities | 10/49 | €178,817 | €188,491 | +€9,674 | +5.4% |
| Equity | 10/15 | €177,606 | €187,044 | +€9,438 | +5.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Uncalled capital | 101 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €52,606 | €62,044 | +€9,438 | +17.9% |
| Non-distributable reserves | 130/1 | €9,657 | €10,129 | +€472 | +4.9% |
| Legal reserve | 130 | €9,657 | €10,129 | +€472 | +4.9% |
| Distributable reserves | 133 | €42,950 | €51,915 | +€8,966 | +20.9% |
| Amounts payable | 17/49 | €1,210 | €1,447 | +€237 | +19.5% |
| Amounts payable within one year | 42/48 | €532 | €1,094 | +€563 | +106% |
| Trade debts | 44 | €532 | €1,094 | +€563 | +106% |
| Suppliers | 440/4 | €532 | €1,094 | +€563 | +106% |
| Accrued charges and deferred income | 492/3 | €679 | €353 | -€326 | -48.0% |
| Operating income | 70/76A | €11,872 | €12,247 | +€375 | +3.2% |
| Turnover | 70 | €11,872 | €12,247 | +€375 | +3.2% |
| Operating charges | 60/66A | €2,827 | €2,580 | -€247 | -8.7% |
| Services and other goods | 61 | €1,854 | €1,746 | -€107 | -5.8% |
| Other operating charges | 640/8 | €973 | €834 | -€139 | -14.3% |
| Operating profit (loss) | 9901 | €9,045 | €9,667 | +€622 | +6.9% |
| Financial income | 75/76B | €5,264 | €3,342 | -€1,922 | -36.5% |
| Recurring financial income | 75 | €5,264 | €3,342 | -€1,922 | -36.5% |
| Income from current assets | 751 | €5,264 | €3,342 | -€1,922 | -36.5% |
| Financial charges | 65/66B | €425 | €425 | = | 0.0% |
| Recurring financial charges | 65 | €425 | €425 | = | 0.0% |
| Other financial charges | 652/9 | €425 | €425 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €13,884 | €12,584 | -€1,300 | -9.4% |
| Income taxes | 67/77 | €3,471 | €3,146 | -€325 | -9.4% |
| Taxes | 670/3 | €3,471 | €3,146 | -€325 | -9.4% |
| Profit (loss) for the period | 9904 | €10,413 | €9,438 | -€975 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,413 | €9,438 | -€975 | -9.4% |
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 18 October 2026 via checked.be.