NUCLEUS-CHANIMA: 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.
NUCLEUS-CHANIMA
Largest movements
- Tangible fixed assets +€65,269
up €65,269 (+3.0%), from €2.1m to €2.2m
of which Land and buildings: +€67,375
- Cash +€55,838
up €55,838 (+357%), from €15,640 to €71,478
mainly Other debts (+€187,441) and Depreciation (+€92,841)
- Other debts +€187,441
new in 2025: €187,441
- Reserves -€66,686
down €66,686 (-6.2%), from €1.1m to €1.0m
of which Tax-exempt reserves: -€35,186
- Debts after one year +€62,903
up €62,903 (+7.4%), from €848,314 to €911,218
- Short-term financial debts -€37,596
down €37,596 (-45.9%), from €81,869 to €44,273
of which Credit institutions: -€37,596
- Gross operating margin -€90,347
down €90,347 (-69.1%), from €130,686 to €40,339
- Taxes -€22,290
down €22,290 (-100%), from €22,290 to €0
- Depreciation -€11,844
down €11,844 (-11.3%), from €104,685 to €92,841
- Financial charges +€10,980
up €10,980 (+65.7%), from €16,710 to €27,690
- Financial income -€3,612
down €3,612 (-100%), from €3,612 to €0
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 | €2,431,757 | €2,544,094 | +€112,338 | +4.6% |
| Fixed assets | 21/28 | €2,148,492 | €2,213,761 | +€65,269 | +3.0% |
| Tangible fixed assets | 22/27 | €2,147,842 | €2,213,111 | +€65,269 | +3.0% |
| Land and buildings | 22 | €2,128,854 | €2,196,229 | +€67,375 | +3.2% |
| Furniture and vehicles | 24 | €17,568 | €16,882 | -€686 | -3.9% |
| Other tangible fixed assets | 26 | €1,419 | €0 | -€1,419 | -100% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €283,265 | €330,334 | +€47,069 | +16.6% |
| Amounts receivable within one year | 40/41 | €264,965 | €255,599 | -€9,367 | -3.5% |
| Trade receivables | 40 | €1,256 | €21,222 | +€19,966 | +1,590% |
| Other amounts receivable | 41 | €263,709 | €234,377 | -€29,332 | -11.1% |
| Cash at bank and in hand | 54/58 | €15,640 | €71,478 | +€55,838 | +357% |
| Deferred charges and accrued income | 490/1 | €2,660 | €3,257 | +€598 | +22.5% |
| Total equity and liabilities | 10/49 | €2,431,757 | €2,544,094 | +€112,338 | +4.6% |
| Equity | 10/15 | €1,100,875 | €1,022,164 | -€78,711 | -7.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,081,509 | €1,014,824 | -€66,686 | -6.2% |
| Non-distributable reserves | 130/1 | €12,500 | €0 | -€12,500 | -100% |
| Reserves not available under the articles | 1311 | €12,500 | €0 | -€12,500 | -100% |
| Tax-exempt reserves | 132 | €685,810 | €650,624 | -€35,186 | -5.1% |
| Distributable reserves | 133 | €383,199 | €364,199 | -€19,000 | -5.0% |
| Profit (loss) carried forward | 14 | €366 | -€11,660 | -€12,026 | |
| Provisions and deferred taxes | 16 | €292,373 | €279,443 | -€12,930 | -4.4% |
| Deferred taxes | 168 | €292,373 | €279,443 | -€12,930 | -4.4% |
| Amounts payable | 17/49 | €1,038,509 | €1,242,487 | +€203,979 | +19.6% |
| Amounts payable after more than one year | 17 | €848,314 | €911,218 | +€62,903 | +7.4% |
| Financial debts | 170/4 | €848,314 | €911,218 | +€62,903 | +7.4% |
| Amounts payable within one year | 42/48 | €188,614 | €331,270 | +€142,656 | +75.6% |
| Current portion of amounts payable after more than one year | 42 | €85,405 | €80,031 | -€5,374 | -6.3% |
| Financial debts | 43 | €81,869 | €44,273 | -€37,596 | -45.9% |
| Credit institutions | 430/8 | €81,869 | €44,273 | -€37,596 | -45.9% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €20,502 | €12,777 | -€7,724 | -37.7% |
| Suppliers | 440/4 | €20,502 | €12,777 | -€7,724 | -37.7% |
| Taxes, remuneration and social security | 45 | €838 | €6,747 | +€5,909 | +705% |
| Taxes | 450/3 | €838 | €6,747 | +€5,909 | +705% |
| Other amounts payable | 47/48 | - | €187,441 | +€187,441 | |
| Accrued charges and deferred income | 492/3 | €1,580 | €0 | -€1,580 | -100% |
| Non-recurring operating income | 76A | €58,623 | €0 | -€58,623 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,685 | €92,841 | -€11,844 | -11.3% |
| Other operating charges | 640/8 | €10,869 | €9,549 | -€1,320 | -12.1% |
| Non-recurring operating charges | 66A | - | €1,900 | +€1,900 | |
| Gross operating margin | 9900 | €130,686 | €40,339 | -€90,347 | -69.1% |
| Operating profit (loss) | 9901 | €15,132 | -€63,951 | -€79,083 | |
| Financial income | 75/76B | €3,612 | €0 | -€3,612 | -100% |
| Recurring financial income | 75 | €3,612 | €0 | -€3,612 | -100% |
| Financial charges | 65/66B | €16,710 | €27,690 | +€10,980 | +65.7% |
| Recurring financial charges | 65 | €16,710 | €27,690 | +€10,980 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €2,034 | -€91,641 | -€93,675 | |
| Transfer from deferred taxes | 780 | €17,429 | €12,930 | -€4,500 | -25.8% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €22,290 | €0 | -€22,290 | -100% |
| Profit (loss) for the period | 9904 | -€2,827 | -€78,711 | -€75,884 | -2,684% |
| Transfer from tax-exempt reserves | 789 | €48,685 | €35,186 | -€13,499 | -27.7% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €45,858 | -€43,526 | -€89,383 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.