Nubiter: 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.
Nubiter
Largest movements
- Receivables within one year -€52,982
down €52,982 (-11.3%), from €467,093 to €414,111
of which Trade receivables: -€240,537
- Trade debts -€162,637
down €162,637 (-62.3%), from €260,895 to €98,259
- Reserves +€89,000
up €89,000 (+65.3%), from €136,350 to €225,350
of which Distributable reserves: +€89,000
- Tax, wage and social debts +€32,788
new in 2025: €32,788
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Turnover -€604,785
down €604,785 (-34.4%), from €1.8m to €1.2m
- Purchases and services -€532,067
down €532,067 (-34.1%), from €1.6m to €1.0m
- Gross operating margin -€77,925
down €77,925 (-38.7%), from €201,547 to €123,621
- Staff costs -€55,535
no longer reported in 2025 (was €55,535)
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 | €474,883 | €419,471 | -€55,412 | -11.7% |
| Fixed assets | 21/28 | €140 | - | -€140 | |
| Tangible fixed assets | 22/27 | €140 | - | -€140 | |
| Plant, machinery and equipment | 23 | €140 | - | -€140 | |
| Current assets | 29/58 | €474,743 | €419,471 | -€55,272 | -11.6% |
| Amounts receivable within one year | 40/41 | €467,093 | €414,111 | -€52,982 | -11.3% |
| Trade receivables | 40 | €357,209 | €116,672 | -€240,537 | -67.3% |
| Other amounts receivable | 41 | €109,885 | €297,439 | +€187,554 | +170.7% |
| Cash at bank and in hand | 54/58 | €5,150 | €5,150 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,500 | €210 | -€2,290 | -91.6% |
| Total equity and liabilities | 10/49 | €474,883 | €419,471 | -€55,412 | -11.7% |
| Equity | 10/15 | €198,988 | €288,424 | +€89,436 | +44.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €136,350 | €225,350 | +€89,000 | +65.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €67,000 | €156,000 | +€89,000 | +132.8% |
| Profit (loss) carried forward | 14 | €638 | €1,074 | +€436 | +68.3% |
| Amounts payable | 17/49 | €275,895 | €131,047 | -€144,848 | -52.5% |
| Amounts payable within one year | 42/48 | €275,895 | €131,047 | -€144,848 | -52.5% |
| Trade debts | 44 | €260,895 | €98,259 | -€162,637 | -62.3% |
| Suppliers | 440/4 | €260,895 | €98,259 | -€162,637 | -62.3% |
| Taxes, remuneration and social security | 45 | - | €32,788 | +€32,788 | |
| Taxes | 450/3 | - | €32,788 | +€32,788 | |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Turnover | 70 | €1,757,208 | €1,152,423 | -€604,785 | -34.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,561,088 | €1,029,021 | -€532,067 | -34.1% |
| Remuneration, social security and pensions | 62 | €55,535 | - | -€55,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €140 | -€1,175 | -89.4% |
| Other operating charges | 640/8 | €1,084 | €1,343 | +€260 | +24.0% |
| Gross operating margin | 9900 | €201,547 | €123,621 | -€77,925 | -38.7% |
| Operating profit (loss) | 9901 | €143,612 | €122,138 | -€21,474 | -15.0% |
| Financial income | 75/76B | €225 | €1,026 | +€801 | +355.3% |
| Recurring financial income | 75 | €225 | €1,026 | +€801 | +355.3% |
| Financial charges | 65/66B | €2,785 | €1,349 | -€1,435 | -51.5% |
| Recurring financial charges | 65 | €2,785 | €1,349 | -€1,435 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €141,053 | €121,815 | -€19,238 | -13.6% |
| Income taxes | 67/77 | €35,834 | €32,379 | -€3,456 | -9.6% |
| Profit (loss) for the period | 9904 | €105,219 | €89,436 | -€15,783 | -15.0% |
| Transfer to tax-exempt reserves | 689 | €63,150 | - | -€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,069 | €89,436 | +€47,367 | +112.6% |
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 12 October 2026 via checked.be.