Nubium: 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.
Nubium
Largest movements
- Current investments +€60,342
up €60,342 (+22.7%), from €265,958 to €326,300
- Cash +€41,345
up €41,345 (+55.6%), from €74,392 to €115,737
mainly Net result for the year (+€100,434) and Tax, wage and social debts (+€45,934)
- Receivables within one year -€12,966
down €12,966 (-24.9%), from €52,092 to €39,126
of which Trade receivables: -€26,691
- Tangible fixed assets -€5,866
down €5,866 (-7.0%), from €83,897 to €78,031
of which Leasing and similar rights: -€3,588
- Tax, wage and social debts +€45,934
up €45,934 (+334%), from €13,736 to €59,670
- Reserves +€26,315
up €26,315 (+6.7%), from €391,193 to €417,508
of which Distributable reserves: +€26,315
- Other debts +€10,062
up €10,062 (+15.7%), from €64,057 to €74,119
- Gross operating margin +€32,815
up €32,815 (+32.2%), from €101,897 to €134,712
- Taxes +€13,324
up €13,324 (+50.1%), from €26,588 to €39,912
- Financial income +€10,537
up €10,537 (+413%), from €2,552 to €13,089
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 | €476,978 | €560,190 | +€83,212 | +17.4% |
| Fixed assets | 21/28 | €83,897 | €78,031 | -€5,866 | -7.0% |
| Tangible fixed assets | 22/27 | €83,897 | €78,031 | -€5,866 | -7.0% |
| Plant, machinery and equipment | 23 | €16,823 | €15,399 | -€1,424 | -8.5% |
| Furniture and vehicles | 24 | €2,030 | €1,175 | -€855 | -42.1% |
| Leasing and similar rights | 25 | €65,044 | €61,456 | -€3,588 | -5.5% |
| Current assets | 29/58 | €393,081 | €482,160 | +€89,078 | +22.7% |
| Amounts receivable within one year | 40/41 | €52,092 | €39,126 | -€12,966 | -24.9% |
| Trade receivables | 40 | €49,158 | €22,466 | -€26,691 | -54.3% |
| Other amounts receivable | 41 | €2,934 | €16,660 | +€13,726 | +468% |
| Current investments | 50/53 | €265,958 | €326,300 | +€60,342 | +22.7% |
| Cash at bank and in hand | 54/58 | €74,392 | €115,737 | +€41,345 | +55.6% |
| Deferred charges and accrued income | 490/1 | €639 | €996 | +€357 | +55.9% |
| Total equity and liabilities | 10/49 | €476,978 | €560,190 | +€83,212 | +17.4% |
| Equity | 10/15 | €397,891 | €424,205 | +€26,315 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €391,193 | €417,508 | +€26,315 | +6.7% |
| Non-distributable reserves | 130/1 | €10,230 | €10,230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,230 | €10,230 | = | 0.0% |
| Distributable reserves | 133 | €380,963 | €407,278 | +€26,315 | +6.9% |
| Profit (loss) carried forward | 14 | €498 | €498 | = | 0.0% |
| Amounts payable | 17/49 | €79,088 | €135,985 | +€56,897 | +71.9% |
| Amounts payable within one year | 42/48 | €79,088 | €135,985 | +€56,897 | +71.9% |
| Financial debts | 43 | €33 | €212 | +€180 | +552% |
| Credit institutions | 430/8 | €33 | €212 | +€180 | +552% |
| Trade debts | 44 | €1,261 | €1,984 | +€722 | +57.3% |
| Suppliers | 440/4 | €1,261 | €1,984 | +€722 | +57.3% |
| Taxes, remuneration and social security | 45 | €13,736 | €59,670 | +€45,934 | +334% |
| Taxes | 450/3 | €13,736 | €59,670 | +€45,934 | +334% |
| Other amounts payable | 47/48 | €64,057 | €74,119 | +€10,062 | +15.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €5,866 | -€335 | -5.4% |
| Other operating charges | 640/8 | €1,303 | €1,057 | -€247 | -18.9% |
| Gross operating margin | 9900 | €101,897 | €134,712 | +€32,815 | +32.2% |
| Operating profit (loss) | 9901 | €94,393 | €127,790 | +€33,397 | +35.4% |
| Financial income | 75/76B | €2,552 | €13,089 | +€10,537 | +413% |
| Recurring financial income | 75 | €2,552 | €13,089 | +€10,537 | +413% |
| Financial charges | 65/66B | €1,476 | €533 | -€943 | -63.9% |
| Recurring financial charges | 65 | €1,476 | €533 | -€943 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €95,469 | €140,346 | +€44,877 | +47.0% |
| Income taxes | 67/77 | €26,588 | €39,912 | +€13,324 | +50.1% |
| Profit (loss) for the period | 9904 | €68,881 | €100,434 | +€31,554 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,881 | €100,434 | +€31,554 | +45.8% |
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 14 October 2026 via checked.be.