NUMA: 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.
NUMA
Largest movements
- Cash -€29,506
down €29,506 (-94.3%), from €31,295 to €1,789
mainly Trade debts (-€36,404) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€13,933
down €13,933 (-40.7%), from €34,257 to €20,324
of which Leasing and similar rights: -€11,240
- Deferred charges and accrued income +€2,289
up €2,289 (+15.6%), from €14,675 to €16,964
- Trade debts -€36,404
down €36,404 (-62.2%), from €58,528 to €22,124
of which Suppliers: -€23,704
- Reserves -€21,511
down €21,511 (-21.1%), from €102,073 to €80,562
of which Distributable reserves: -€21,511
- Other debts +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Profit (loss) carried forward +€6,020
no longer reported in 2025 (was -€6,020)
- Current portion of long-term debt -€5,332
down €5,332 (-20.5%), from €25,952 to €20,620
- Gross operating margin +€17,571
up €17,571 (+55.6%), from €31,612 to €49,183
- Taxes +€4,063
up €4,063 (+831%), from €489 to €4,552
- Financial income -€1,017
no longer reported in 2025 (was €1,017)
- Financial charges +€767
up €767 (+33.0%), from €2,322 to €3,089
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 | €218,447 | €178,975 | -€39,472 | -18.1% |
| Fixed assets | 21/28 | €34,257 | €20,324 | -€13,933 | -40.7% |
| Tangible fixed assets | 22/27 | €34,257 | €20,324 | -€13,933 | -40.7% |
| Plant, machinery and equipment | 23 | €13,573 | €15,422 | +€1,849 | +13.6% |
| Furniture and vehicles | 24 | €9,321 | €4,779 | -€4,542 | -48.7% |
| Leasing and similar rights | 25 | €11,363 | €123 | -€11,240 | -98.9% |
| Current assets | 29/58 | €184,190 | €158,651 | -€25,539 | -13.9% |
| Amounts receivable after more than one year | 29 | €32,893 | €32,893 | = | 0.0% |
| Other amounts receivable | 291 | €32,893 | €32,893 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €105,327 | €107,005 | +€1,678 | +1.6% |
| Trade receivables | 40 | €57,322 | €42,875 | -€14,447 | -25.2% |
| Other amounts receivable | 41 | €48,005 | €64,130 | +€16,125 | +33.6% |
| Cash at bank and in hand | 54/58 | €31,295 | €1,789 | -€29,506 | -94.3% |
| Deferred charges and accrued income | 490/1 | €14,675 | €16,964 | +€2,289 | +15.6% |
| Total equity and liabilities | 10/49 | €218,447 | €178,975 | -€39,472 | -18.1% |
| Equity | 10/15 | €114,653 | €99,162 | -€15,491 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,073 | €80,562 | -€21,511 | -21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,213 | €78,702 | -€21,511 | -21.5% |
| Profit (loss) carried forward | 14 | -€6,020 | - | +€6,020 | |
| Amounts payable | 17/49 | €103,794 | €79,813 | -€23,981 | -23.1% |
| Amounts payable within one year | 42/48 | €103,794 | €79,413 | -€24,381 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €25,952 | €20,620 | -€5,332 | -20.5% |
| Trade debts | 44 | €58,528 | €22,124 | -€36,404 | -62.2% |
| Suppliers | 440/4 | €45,828 | €22,124 | -€23,704 | -51.7% |
| Bills of exchange payable | 441 | €12,700 | - | -€12,700 | |
| Taxes, remuneration and social security | 45 | €4,314 | €6,669 | +€2,355 | +54.6% |
| Taxes | 450/3 | €4,314 | €6,669 | +€2,355 | +54.6% |
| Other amounts payable | 47/48 | €15,000 | €30,000 | +€15,000 | +100% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €1,850 | €2,141 | +€291 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,812 | €21,576 | -€236 | -1.1% |
| Other operating charges | 640/8 | €1,534 | €1,890 | +€356 | +23.2% |
| Non-recurring operating charges | 66A | - | €1,426 | +€1,426 | |
| Gross operating margin | 9900 | €31,612 | €49,183 | +€17,571 | +55.6% |
| Operating profit (loss) | 9901 | €6,416 | €22,150 | +€15,734 | +245% |
| Financial income | 75/76B | €1,017 | - | -€1,017 | |
| Recurring financial income | 75 | €1,017 | - | -€1,017 | |
| Financial charges | 65/66B | €2,322 | €3,089 | +€767 | +33.0% |
| Recurring financial charges | 65 | €2,322 | €3,089 | +€767 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €5,111 | €19,061 | +€13,950 | +273% |
| Income taxes | 67/77 | €489 | €4,552 | +€4,063 | +831% |
| Profit (loss) for the period | 9904 | €4,622 | €14,509 | +€9,887 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €4,622 | €14,509 | +€9,887 | +214% |
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 21 October 2026 via checked.be.