NUKULÉLÉ: 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.
NUKULÉLÉ
Largest movements
- Receivables within one year -€6,054
down €6,054 (-98.1%), from €6,170 to €116
of which Trade receivables: -€5,000
- Cash +€1,328
up €1,328 (+89.7%), from €1,481 to €2,810
mainly Receivables within one year (+€6,054) and Other debts (+€1,547)
- Profit (loss) carried forward -€7,173
down €7,173 (-3560.3%), from -€201 to -€7,374
- Other debts +€1,547
new in 2025: €1,547
- Trade debts +€900
new in 2025: €900
- Gross operating margin -€6,566
down €6,566 (-4525.3%), from -€145 to -€6,711
- Other operating charges +€387
new in 2025: €387
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 | €13,432 | €8,706 | -€4,726 | -35.2% |
| Fixed assets | 21/28 | €5,780 | €5,780 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,780 | €5,780 | = | 0.0% |
| Assets under construction and advance payments | 27 | €5,780 | €5,780 | = | 0.0% |
| Current assets | 29/58 | €7,652 | €2,926 | -€4,726 | -61.8% |
| Amounts receivable within one year | 40/41 | €6,170 | €116 | -€6,054 | -98.1% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 41 | €1,170 | €116 | -€1,054 | -90.1% |
| Cash at bank and in hand | 54/58 | €1,481 | €2,810 | +€1,328 | +89.7% |
| Total equity and liabilities | 10/49 | €13,432 | €8,706 | -€4,726 | -35.2% |
| Equity | 10/15 | €13,390 | €6,217 | -€7,173 | -53.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,592 | €8,592 | = | 0.0% |
| Distributable reserves | 133 | €8,592 | €8,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201 | -€7,374 | -€7,173 | -3560.3% |
| Amounts payable | 17/49 | €42 | €2,489 | +€2,447 | +5875.6% |
| Amounts payable within one year | 42/48 | €42 | €2,489 | +€2,447 | +5875.6% |
| Trade debts | 44 | - | €900 | +€900 | |
| Suppliers | 440/4 | - | €900 | +€900 | |
| Taxes, remuneration and social security | 45 | €42 | €42 | = | 0.0% |
| Taxes | 450/3 | €42 | €42 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,547 | +€1,547 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€145 | -€6,711 | -€6,566 | -4525.3% |
| Operating profit (loss) | 9901 | -€145 | -€7,099 | -€6,954 | -4792.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €61 | €74 | +€13 | +21.3% |
| Recurring financial charges | 65 | €61 | €74 | +€13 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€201 | -€7,173 | -€6,971 | -3460.3% |
| Profit (loss) for the period | 9904 | -€201 | -€7,173 | -€6,971 | -3460.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€201 | -€7,173 | -€6,971 | -3460.3% |
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 12 October 2026 via checked.be.