NUMEBIS: 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.
NUMEBIS
Largest movements
- Cash -€22,205
down €22,205 (-41.4%), from €53,639 to €31,435
mainly Other debts (-€47,246) and Investment in fixed assets (net) (-€7,213)
- Tangible fixed assets -€6,838
down €6,838 (-10.1%), from €67,862 to €61,023
of which Furniture and vehicles: -€13,608
- Receivables within one year +€2,771
up €2,771 (+37.5%), from €7,384 to €10,155
of which Other amounts receivable: +€2,491
- Other debts -€47,246
down €47,246 (-62.0%), from €76,175 to €28,929
- Profit (loss) carried forward +€24,341
new in 2025: €24,341
- Tax, wage and social debts -€4,751
down €4,751 (-88.4%), from €5,373 to €622
- Trade debts +€1,375
up €1,375 (+33.2%), from €4,142 to €5,517
- Gross operating margin +€6,716
up €6,716 (+21.2%), from €31,691 to €38,407
- Depreciation +€6,531
up €6,531 (+86.8%), from €7,520 to €14,052
- Taxes -€5,362
down €5,362 (-99.4%), from €5,394 to €32
- Financial charges -€1,927
down €1,927 (-95.6%), from €2,015 to €88
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 | €128,885 | €102,613 | -€26,272 | -20.4% |
| Fixed assets | 21/28 | €67,862 | €61,023 | -€6,838 | -10.1% |
| Tangible fixed assets | 22/27 | €67,862 | €61,023 | -€6,838 | -10.1% |
| Land and buildings | 22 | €7,033 | €13,803 | +€6,770 | +96.3% |
| Furniture and vehicles | 24 | €60,828 | €47,220 | -€13,608 | -22.4% |
| Current assets | 29/58 | €61,023 | €41,589 | -€19,434 | -31.8% |
| Amounts receivable within one year | 40/41 | €7,384 | €10,155 | +€2,771 | +37.5% |
| Trade receivables | 40 | €7,280 | €7,560 | +€280 | +3.8% |
| Other amounts receivable | 41 | €104 | €2,595 | +€2,491 | +2,399% |
| Cash at bank and in hand | 54/58 | €53,639 | €31,435 | -€22,205 | -41.4% |
| Total equity and liabilities | 10/49 | €128,885 | €102,613 | -€26,272 | -20.4% |
| Equity | 10/15 | €41,238 | €65,578 | +€24,341 | +59.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €38,738 | €38,738 | = | 0.0% |
| Distributable reserves | 133 | €38,738 | €38,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,341 | +€24,341 | |
| Amounts payable | 17/49 | €87,647 | €37,034 | -€50,613 | -57.7% |
| Amounts payable within one year | 42/48 | €85,690 | €35,077 | -€50,613 | -59.1% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €4,142 | €5,517 | +€1,375 | +33.2% |
| Suppliers | 440/4 | €4,142 | €5,517 | +€1,375 | +33.2% |
| Taxes, remuneration and social security | 45 | €5,373 | €622 | -€4,751 | -88.4% |
| Taxes | 450/3 | €5,373 | €622 | -€4,751 | -88.4% |
| Other amounts payable | 47/48 | €76,175 | €28,929 | -€47,246 | -62.0% |
| Accrued charges and deferred income | 492/3 | €1,957 | €1,957 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,520 | €14,052 | +€6,531 | +86.8% |
| Gross operating margin | 9900 | €31,691 | €38,407 | +€6,716 | +21.2% |
| Operating profit (loss) | 9901 | €24,170 | €24,355 | +€184 | +0.8% |
| Financial income | 75/76B | €69 | €105 | +€37 | +53.7% |
| Recurring financial income | 75 | €69 | €105 | +€37 | +53.7% |
| Financial charges | 65/66B | €2,015 | €88 | -€1,927 | -95.6% |
| Recurring financial charges | 65 | €2,015 | €88 | -€1,927 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €22,224 | €24,372 | +€2,148 | +9.7% |
| Income taxes | 67/77 | €5,394 | €32 | -€5,362 | -99.4% |
| Profit (loss) for the period | 9904 | €16,830 | €24,341 | +€7,510 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,830 | €24,341 | +€7,510 | +44.6% |
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.