Numann: what changed
Two fiscal 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.
Numann
Largest movements
- Receivables within one year +€189,937
up €189,937 (+810.1%), from €23,447 to €213,384
of which Other amounts receivable: +€185,611
- Financial fixed assets -€80,000
down €80,000 (-98.8%), from €81,000 to €1,000
- Deferred charges and accrued income -€6,090
down €6,090 (-91.8%), from €6,636 to €546
- Cash -€3,200
down €3,200 (-17.1%), from €18,665 to €15,465
mainly Receivables within one year (-€189,937) and Contributions, distributions and other (-€69,028)
- Other debts +€57,076
up €57,076, from €0 to €57,076
- Tax, wage and social debts +€34,133
up €34,133 (+21507.6%), from €159 to €34,291
- Reserves +€7,461
up €7,461 (+6.7%), from €111,920 to €119,381
- Financial income +€106,195
up €106,195 (+732.2%), from €14,503 to €120,698
of which Non-recurring financial income: +€106,033
- Gross operating margin -€40,935
down €40,935, from €36,690 to -€4,245
- Taxes +€28,843
up €28,843 (+298.9%), from €9,650 to €38,493
- Financial charges -€992
down €992 (-79.0%), from €1,256 to €264
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 | €130,678 | €232,230 | +€101,552 | +77.7% |
| Fixed assets | 21/28 | €81,931 | €2,835 | -€79,095 | -96.5% |
| Tangible fixed assets | 22/27 | €931 | €1,835 | +€905 | +97.2% |
| Furniture and vehicles | 24 | €0 | €1,278 | +€1,278 | |
| Other tangible fixed assets | 26 | €931 | €557 | -€373 | -40.1% |
| Financial fixed assets | 28 | €81,000 | €1,000 | -€80,000 | -98.8% |
| Current assets | 29/58 | €48,748 | €229,394 | +€180,647 | +370.6% |
| Amounts receivable within one year | 40/41 | €23,447 | €213,384 | +€189,937 | +810.1% |
| Trade receivables | 40 | €667 | €4,992 | +€4,325 | +648.1% |
| Other amounts receivable | 41 | €22,780 | €208,391 | +€185,611 | +814.8% |
| Cash at bank and in hand | 54/58 | €18,665 | €15,465 | -€3,200 | -17.1% |
| Deferred charges and accrued income | 490/1 | €6,636 | €546 | -€6,090 | -91.8% |
| Total equity and liabilities | 10/49 | €130,678 | €232,230 | +€101,552 | +77.7% |
| Equity | 10/15 | €130,520 | €137,981 | +€7,461 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,920 | €119,381 | +€7,461 | +6.7% |
| Distributable reserves | 133 | €111,920 | €119,381 | +€7,461 | +6.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €159 | €94,249 | +€94,091 | +59288.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €159 | €94,249 | +€94,091 | +59288.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €1,266 | +€1,266 | |
| Credit institutions | 430/8 | - | €1,266 | +€1,266 | |
| Trade debts | 44 | €0 | €1,616 | +€1,616 | |
| Suppliers | 440/4 | €0 | €1,616 | +€1,616 | |
| Taxes, remuneration and social security | 45 | €159 | €34,291 | +€34,133 | +21507.6% |
| Taxes | 450/3 | €159 | €34,291 | +€34,133 | +21507.6% |
| Other amounts payable | 47/48 | €0 | €57,076 | +€57,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €433 | +€60 | +16.0% |
| Other operating charges | 640/8 | €1,038 | €774 | -€264 | -25.4% |
| Non-recurring operating charges | 66A | €20,556 | - | -€20,556 | |
| Gross operating margin | 9900 | €36,690 | -€4,245 | -€40,935 | |
| Operating profit (loss) | 9901 | €14,722 | -€5,452 | -€20,174 | |
| Financial income | 75/76B | €14,503 | €120,698 | +€106,195 | +732.2% |
| Recurring financial income | 75 | €535 | €698 | +€163 | +30.4% |
| Non-recurring financial income | 76B | €13,967 | €120,000 | +€106,033 | +759.1% |
| Financial charges | 65/66B | €1,256 | €264 | -€992 | -79.0% |
| Recurring financial charges | 65 | €1,256 | €264 | -€992 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €27,968 | €114,982 | +€87,014 | +311.1% |
| Income taxes | 67/77 | €9,650 | €38,493 | +€28,843 | +298.9% |
| Profit (loss) for the period | 9904 | €18,318 | €76,489 | +€58,170 | +317.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,318 | €76,489 | +€58,170 | +317.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.