NUMBRA: 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.
NUMBRA
Largest movements
- Tangible fixed assets +€308,290
up €308,290 (+106%), from €291,539 to €599,830
of which Land and buildings: +€310,570
- Receivables within one year +€13,885
up €13,885 (+505%), from €2,752 to €16,636
of which Trade receivables: +€9,635
- Cash -€8,652
down €8,652 (-22.8%), from €37,941 to €29,289
mainly Investment in fixed assets (net) (-€368,615) and Receivables within one year (-€13,885)
- Debts after one year +€234,816
up €234,816 (+149%), from €157,133 to €391,949
- Profit (loss) carried forward +€78,396
up €78,396 (+544%), from €14,406 to €92,803
- Current portion of long-term debt +€9,564
up €9,564 (+37.3%), from €25,620 to €35,184
- Tax, wage and social debts -€7,947
down €7,947 (-21.4%), from €37,088 to €29,140
- Gross operating margin +€91,896
up €91,896 (+117%), from €78,674 to €170,570
- Taxes +€14,627
up €14,627 (+202%), from €7,257 to €21,884
- Depreciation +€13,236
up €13,236 (+28.1%), from €47,089 to €60,325
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 | €332,940 | €647,564 | +€314,624 | +94.5% |
| Fixed assets | 21/28 | €291,539 | €599,830 | +€308,290 | +106% |
| Tangible fixed assets | 22/27 | €291,539 | €599,830 | +€308,290 | +106% |
| Land and buildings | 22 | €259,521 | €570,091 | +€310,570 | +120% |
| Furniture and vehicles | 24 | €32,019 | €29,739 | -€2,280 | -7.1% |
| Current assets | 29/58 | €41,401 | €47,734 | +€6,333 | +15.3% |
| Amounts receivable within one year | 40/41 | €2,752 | €16,636 | +€13,885 | +505% |
| Trade receivables | 40 | €1,865 | €11,500 | +€9,635 | +517% |
| Other amounts receivable | 41 | €887 | €5,136 | +€4,249 | +479% |
| Cash at bank and in hand | 54/58 | €37,941 | €29,289 | -€8,652 | -22.8% |
| Deferred charges and accrued income | 490/1 | €708 | €1,809 | +€1,101 | +156% |
| Total equity and liabilities | 10/49 | €332,940 | €647,564 | +€314,624 | +94.5% |
| Equity | 10/15 | €108,299 | €186,695 | +€78,396 | +72.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €88,893 | €88,893 | = | 0.0% |
| Distributable reserves | 133 | €88,893 | €88,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,406 | €92,803 | +€78,396 | +544% |
| Amounts payable | 17/49 | €224,641 | €460,868 | +€236,227 | +105% |
| Amounts payable after more than one year | 17 | €157,133 | €391,949 | +€234,816 | +149% |
| Financial debts | 170/4 | €157,133 | €391,949 | +€234,816 | +149% |
| Amounts payable within one year | 42/48 | €67,500 | €68,911 | +€1,411 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €25,620 | €35,184 | +€9,564 | +37.3% |
| Trade debts | 44 | €4,792 | €686 | -€4,106 | -85.7% |
| Suppliers | 440/4 | €4,792 | €686 | -€4,106 | -85.7% |
| Taxes, remuneration and social security | 45 | €37,088 | €29,140 | -€7,947 | -21.4% |
| Taxes | 450/3 | €37,088 | €29,140 | -€7,947 | -21.4% |
| Other amounts payable | 47/48 | - | €3,900 | +€3,900 | |
| Accrued charges and deferred income | 492/3 | €8 | €9 | +€0 | +1.9% |
| Remuneration, social security and pensions | 62 | - | €690 | +€690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,089 | €60,325 | +€13,236 | +28.1% |
| Other operating charges | 640/8 | €616 | €1,266 | +€651 | +106% |
| Gross operating margin | 9900 | €78,674 | €170,570 | +€91,896 | +117% |
| Operating profit (loss) | 9901 | €30,970 | €108,289 | +€77,319 | +250% |
| Financial charges | 65/66B | €6,905 | €8,009 | +€1,104 | +16.0% |
| Recurring financial charges | 65 | €6,905 | €8,009 | +€1,104 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €24,065 | €100,280 | +€76,215 | +317% |
| Income taxes | 67/77 | €7,257 | €21,884 | +€14,627 | +202% |
| Profit (loss) for the period | 9904 | €16,808 | €78,396 | +€61,588 | +366% |
| Profit (loss) for the period to be appropriated | 9905 | €16,808 | €78,396 | +€61,588 | +366% |
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 17 October 2026 via checked.be.