NUCA: 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.
NUCA
Largest movements
- Cash +€30,240
up €30,240 (+190.9%), from €15,844 to €46,084
mainly Receivables within one year (+€23,888) and Net result for the year (+€12,529)
- Receivables within one year -€23,888
down €23,888 (-28.8%), from €83,016 to €59,128
- Profit (loss) carried forward +€12,529
up €12,529 (+24.4%), from €51,368 to €63,897
- Gross operating margin +€5,426
up €5,426 (+21.9%), from €24,724 to €30,150
- Financial income -€5,205
down €5,205 (-21.9%), from €23,777 to €18,572
- Purchases and services -€4,546
down €4,546 (-24.2%), from €18,800 to €14,254
- Provisions -€2,161
down €2,161 (-112.5%), from -€1,921 to -€4,082
- Financial charges +€817
up €817 (+2.9%), from €28,312 to €29,129
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,076,021 | €1,079,015 | +€2,994 | +0.3% |
| Fixed assets | 21/28 | €268,358 | €264,999 | -€3,359 | -1.3% |
| Tangible fixed assets | 22/27 | €268,358 | €264,999 | -€3,359 | -1.3% |
| Land and buildings | 22 | €265,468 | €264,999 | -€469 | -0.2% |
| Plant, machinery and equipment | 23 | €2,890 | - | -€2,890 | |
| Current assets | 29/58 | €807,664 | €814,016 | +€6,352 | +0.8% |
| Amounts receivable after more than one year | 29 | €708,804 | €708,804 | -€0 | 0.0% |
| Other amounts receivable | 291 | €708,804 | €708,804 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €83,016 | €59,128 | -€23,888 | -28.8% |
| Trade receivables | 40 | €83,016 | €59,128 | -€23,888 | -28.8% |
| Cash at bank and in hand | 54/58 | €15,844 | €46,084 | +€30,240 | +190.9% |
| Total equity and liabilities | 10/49 | €1,076,021 | €1,079,015 | +€2,994 | +0.3% |
| Equity | 10/15 | €566,981 | €579,510 | +€12,529 | +2.2% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €165,613 | €165,613 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €12,601 | €12,601 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €9,286 | €9,286 | -€0 | 0.0% |
| Other | 1319 | €3,315 | €3,315 | +€0 | 0.0% |
| Distributable reserves | 133 | €153,012 | €153,012 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €51,368 | €63,897 | +€12,529 | +24.4% |
| Provisions and deferred taxes | 16 | €184,523 | €180,440 | -€4,083 | -2.2% |
| Provisions for liabilities and charges | 160/5 | €184,523 | €180,440 | -€4,083 | -2.2% |
| Other liabilities and charges | 164/5 | €184,523 | €180,440 | -€4,083 | -2.2% |
| Amounts payable | 17/49 | €324,518 | €319,065 | -€5,453 | -1.7% |
| Amounts payable after more than one year | 17 | €255,000 | €255,000 | = | 0.0% |
| Financial debts | 170/4 | €255,000 | €255,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,518 | €64,065 | -€5,453 | -7.8% |
| Trade debts | 44 | - | €1,742 | +€1,742 | |
| Suppliers | 440/4 | - | €1,742 | +€1,742 | |
| Taxes, remuneration and social security | 45 | €2,408 | €2,505 | +€97 | +4.0% |
| Taxes | 450/3 | €2,408 | €2,505 | +€97 | +4.0% |
| Other amounts payable | 47/48 | €67,110 | €59,818 | -€7,292 | -10.9% |
| Turnover | 70 | €41,052 | €41,186 | +€134 | +0.3% |
| Non-recurring operating income | 76A | €2,472 | €3,218 | +€746 | +30.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,800 | €14,254 | -€4,546 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,359 | €3,359 | +€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,921 | -€4,082 | -€2,161 | -112.5% |
| Other operating charges | 640/8 | €8,009 | €7,787 | -€222 | -2.8% |
| Gross operating margin | 9900 | €24,724 | €30,150 | +€5,426 | +21.9% |
| Operating profit (loss) | 9901 | €15,277 | €23,086 | +€7,809 | +51.1% |
| Financial income | 75/76B | €23,777 | €18,572 | -€5,205 | -21.9% |
| Recurring financial income | 75 | €23,777 | €18,572 | -€5,205 | -21.9% |
| Financial charges | 65/66B | €28,312 | €29,129 | +€817 | +2.9% |
| Recurring financial charges | 65 | €28,312 | €29,129 | +€817 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €10,742 | €12,529 | +€1,787 | +16.6% |
| Profit (loss) for the period | 9904 | €10,742 | €12,529 | +€1,787 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,742 | €12,529 | +€1,787 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.