Númenor: 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.
Númenor
Largest movements
- Cash -€2,151
down €2,151 (-28.6%), from €7,519 to €5,368
mainly Net result for the year (-€2,224) and Trade debts (-€2,035)
- Receivables within one year -€1,435
down €1,435 (-75.1%), from €1,911 to €476
of which Trade receivables: -€1,906
- Tangible fixed assets -€137
down €137 (-100.0%), from €137 to €0
- Profit (loss) carried forward -€2,224
down €2,224 (-17.6%), from -€12,608 to -€14,832
- Trade debts -€2,035
no longer reported in 2025 (was €2,035)
- Other debts +€537
up €537 (+2.6%), from €20,538 to €21,076
- Turnover -€1,656
down €1,656 (-50.0%), from €3,312 to €1,656
- Gross operating margin -€1,235
down €1,235 (-327.0%), from -€378 to -€1,612
- Depreciation -€1,177
down €1,177 (-89.6%), from €1,314 to €137
- Purchases and services -€421
down €421 (-11.4%), from €3,690 to €3,268
- Financial charges -€105
down €105 (-44.2%), from €238 to €133
of which Financial charges: -€105
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 | €11,966 | €8,244 | -€3,723 | -31.1% |
| Fixed assets | 21/28 | €2,537 | €2,400 | -€137 | -5.4% |
| Tangible fixed assets | 22/27 | €137 | €0 | -€137 | -100.0% |
| Furniture and vehicles | 24 | €137 | €0 | -€137 | -100.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €9,429 | €5,844 | -€3,586 | -38.0% |
| Amounts receivable within one year | 40/41 | €1,911 | €476 | -€1,435 | -75.1% |
| Trade receivables | 40 | €1,906 | - | -€1,906 | |
| Other amounts receivable | 41 | €5 | €476 | +€471 | +9649.0% |
| Cash at bank and in hand | 54/58 | €7,519 | €5,368 | -€2,151 | -28.6% |
| Total equity and liabilities | 10/49 | €11,966 | €8,244 | -€3,723 | -31.1% |
| Equity | 10/15 | -€10,608 | -€12,832 | -€2,224 | -21.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,608 | -€14,832 | -€2,224 | -17.6% |
| Amounts payable | 17/49 | €22,574 | €21,076 | -€1,498 | -6.6% |
| Amounts payable within one year | 42/48 | €22,574 | €21,076 | -€1,498 | -6.6% |
| Trade debts | 44 | €2,035 | - | -€2,035 | |
| Suppliers | 440/4 | €2,035 | - | -€2,035 | |
| Other amounts payable | 47/48 | €20,538 | €21,076 | +€537 | +2.6% |
| Turnover | 70 | €3,312 | €1,656 | -€1,656 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,690 | €3,268 | -€421 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €137 | -€1,177 | -89.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€378 | -€1,612 | -€1,235 | -327.0% |
| Operating profit (loss) | 9901 | -€2,079 | -€2,149 | -€70 | -3.4% |
| Financial income | 75/76B | €70 | €57 | -€13 | -18.3% |
| Recurring financial income | 75 | €70 | €57 | -€13 | -18.3% |
| Non-recurring financial income | 76B | €70 | €57 | -€13 | -18.3% |
| Financial charges | 65/66B | €238 | €133 | -€105 | -44.2% |
| Recurring financial charges | 65 | €238 | €133 | -€105 | -44.2% |
| Non-recurring financial charges | 66B | €238 | €133 | -€105 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,247 | -€2,224 | +€22 | +1.0% |
| Profit (loss) for the period | 9904 | -€2,247 | -€2,224 | +€22 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,247 | -€2,224 | +€22 | +1.0% |
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 4 October 2026 via checked.be.