NUJBYTE: 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.
NUJBYTE
Largest movements
- Cash +€102,383
up €102,383 (+105%), from €97,740 to €200,124
mainly Net result for the year (+€103,687) and Tax, wage and social debts (+€21,851)
- Receivables within one year +€17,722
up €17,722 (+122%), from €14,545 to €32,267
of which Trade receivables: +€17,681
- Tangible fixed assets -€8,422
down €8,422 (-15.8%), from €53,151 to €44,729
of which Leasing and similar rights: -€10,907
- Reserves +€173,551
up €173,551 (+477%), from €36,346 to €209,897
- Profit (loss) carried forward -€69,864
no longer reported in 2025 (was €69,864)
- Tax, wage and social debts +€21,851
up €21,851 (+392%), from €5,570 to €27,420
- Debts after one year -€13,006
down €13,006 (-34.4%), from €37,864 to €24,857
- Gross operating margin +€68,086
up €68,086 (+73.4%), from €92,758 to €160,844
- Taxes +€10,967
up €10,967 (+60.1%), from €18,258 to €29,226
- Depreciation +€8,142
up €8,142 (+213%), from €3,821 to €11,963
- Other operating charges +€1,933
up €1,933 (+1,067%), from €181 to €2,114
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 | €165,436 | €279,272 | +€113,836 | +68.8% |
| Fixed assets | 21/28 | €53,151 | €44,729 | -€8,422 | -15.8% |
| Tangible fixed assets | 22/27 | €53,151 | €44,729 | -€8,422 | -15.8% |
| Plant, machinery and equipment | 23 | €1,692 | - | -€1,692 | |
| Furniture and vehicles | 24 | - | €4,178 | +€4,178 | |
| Leasing and similar rights | 25 | €51,459 | €40,552 | -€10,907 | -21.2% |
| Current assets | 29/58 | €112,285 | €234,543 | +€122,258 | +109% |
| Amounts receivable within one year | 40/41 | €14,545 | €32,267 | +€17,722 | +122% |
| Trade receivables | 40 | €2,281 | €19,962 | +€17,681 | +775% |
| Other amounts receivable | 41 | €12,264 | €12,305 | +€41 | +0.3% |
| Cash at bank and in hand | 54/58 | €97,740 | €200,124 | +€102,383 | +105% |
| Deferred charges and accrued income | 490/1 | - | €2,153 | +€2,153 | |
| Total equity and liabilities | 10/49 | €165,436 | €279,272 | +€113,836 | +68.8% |
| Equity | 10/15 | €108,710 | €212,397 | +€103,687 | +95.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,346 | €209,897 | +€173,551 | +477% |
| Distributable reserves | 133 | €36,346 | €209,897 | +€173,551 | +477% |
| Profit (loss) carried forward | 14 | €69,864 | - | -€69,864 | |
| Amounts payable | 17/49 | €56,726 | €66,875 | +€10,149 | +17.9% |
| Amounts payable after more than one year | 17 | €37,864 | €24,857 | -€13,006 | -34.4% |
| Financial debts | 170/4 | €37,864 | €24,857 | -€13,006 | -34.4% |
| Amounts payable within one year | 42/48 | €18,862 | €41,074 | +€22,212 | +118% |
| Current portion of amounts payable after more than one year | 42 | €12,575 | €13,006 | +€431 | +3.4% |
| Financial debts | 43 | €647 | - | -€647 | |
| Credit institutions | 430/8 | €647 | - | -€647 | |
| Trade debts | 44 | €70 | €648 | +€577 | +821% |
| Suppliers | 440/4 | €70 | €648 | +€577 | +821% |
| Taxes, remuneration and social security | 45 | €5,570 | €27,420 | +€21,851 | +392% |
| Taxes | 450/3 | €5,570 | €27,420 | +€21,851 | +392% |
| Accrued charges and deferred income | 492/3 | - | €944 | +€944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,821 | €11,963 | +€8,142 | +213% |
| Other operating charges | 640/8 | €181 | €2,114 | +€1,933 | +1,067% |
| Non-recurring operating charges | 66A | - | €12,100 | +€12,100 | |
| Gross operating margin | 9900 | €92,758 | €160,844 | +€68,086 | +73.4% |
| Operating profit (loss) | 9901 | €88,756 | €134,667 | +€45,911 | +51.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €638 | €1,755 | +€1,117 | +175% |
| Recurring financial charges | 65 | €638 | €1,755 | +€1,117 | +175% |
| Profit (loss) for the period before taxes | 9903 | €88,122 | €132,913 | +€44,790 | +50.8% |
| Income taxes | 67/77 | €18,258 | €29,226 | +€10,967 | +60.1% |
| Profit (loss) for the period | 9904 | €69,864 | €103,687 | +€33,823 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,864 | €103,687 | +€33,823 | +48.4% |
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 26 October 2026 via checked.be.