NUMERA BELGIUM: 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.
NUMERA BELGIUM
Largest movements
- Tangible fixed assets -€5,394
down €5,394 (-9.4%), from €57,386 to €51,992
- Cash +€2,141
up €2,141 (+5.0%), from €42,866 to €45,007
mainly Depreciation (+€5,394) and Net result for the year (+€5,118)
- Reserves +€3,452
up €3,452 (+4.7%), from €73,465 to €76,917
of which Distributable reserves: +€3,452
- Accrued charges and deferred income -€2,759
down €2,759 (-97.1%), from €2,841 to €82
- Gross operating margin +€1,762
up €1,762 (+12.9%), from €13,704 to €15,466
- Taxes +€329
up €329 (+25.3%), from €1,300 to €1,629
- Other operating charges +€216
up €216 (+7.0%), from €3,085 to €3,301
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 | €210,867 | €209,356 | -€1,511 | -0.7% |
| Fixed assets | 21/28 | €57,598 | €52,204 | -€5,394 | -9.4% |
| Tangible fixed assets | 22/27 | €57,386 | €51,992 | -€5,394 | -9.4% |
| Land and buildings | 22 | €57,386 | €51,992 | -€5,394 | -9.4% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €153,269 | €157,152 | +€3,883 | +2.5% |
| Amounts receivable within one year | 40/41 | €10,403 | €12,145 | +€1,742 | +16.7% |
| Trade receivables | 40 | €10,403 | €12,145 | +€1,742 | +16.7% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,866 | €45,007 | +€2,141 | +5.0% |
| Total equity and liabilities | 10/49 | €210,867 | €209,356 | -€1,511 | -0.7% |
| Equity | 10/15 | €201,819 | €205,271 | +€3,452 | +1.7% |
| Contributions | 10/11 | €128,354 | €128,354 | = | 0.0% |
| Reserves | 13 | €73,465 | €76,917 | +€3,452 | +4.7% |
| Non-distributable reserves | 130/1 | €12,835 | €12,835 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,835 | €12,835 | = | 0.0% |
| Distributable reserves | 133 | €60,630 | €64,082 | +€3,452 | +5.7% |
| Amounts payable | 17/49 | €9,048 | €4,085 | -€4,963 | -54.9% |
| Amounts payable within one year | 42/48 | €6,207 | €4,003 | -€2,204 | -35.5% |
| Trade debts | 44 | €1,038 | €295 | -€743 | -71.6% |
| Suppliers | 440/4 | €1,038 | €295 | -€743 | -71.6% |
| Taxes, remuneration and social security | 45 | €3,503 | €2,042 | -€1,461 | -41.7% |
| Taxes | 450/3 | €2,753 | €2,042 | -€711 | -25.8% |
| Remuneration and social security | 454/9 | €750 | - | -€750 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,841 | €82 | -€2,759 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,394 | €5,394 | = | 0.0% |
| Other operating charges | 640/8 | €3,085 | €3,301 | +€216 | +7.0% |
| Gross operating margin | 9900 | €13,704 | €15,466 | +€1,762 | +12.9% |
| Operating profit (loss) | 9901 | €5,225 | €6,771 | +€1,546 | +29.6% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,201 | €6,747 | +€1,546 | +29.7% |
| Income taxes | 67/77 | €1,300 | €1,629 | +€329 | +25.3% |
| Profit (loss) for the period | 9904 | €3,901 | €5,118 | +€1,217 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,901 | €5,118 | +€1,217 | +31.2% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.