NUMERIPUB: 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.
NUMERIPUB
Largest movements
- Cash -€17,515
down €17,515 (-67.3%), from €26,020 to €8,505
mainly Tax, wage and social debts (-€50,557) and Net result for the year (-€1,714)
- Tangible fixed assets -€14,050
down €14,050 (-6.2%), from €226,225 to €212,175
of which Land and buildings: -€13,631
- Profit (loss) carried forward -€134,859
down €134,859, from €133,145 to -€1,714
- Reserves +€131,285
up €131,285 (+7058.3%), from €1,860 to €133,145
of which Distributable reserves: +€133,145
- Tax, wage and social debts -€50,557
down €50,557 (-97.0%), from €52,129 to €1,572
- Other debts +€11,478
up €11,478 (+21.9%), from €52,529 to €64,007
- Trade debts +€8,413
up €8,413 (+237.0%), from €3,550 to €11,963
- Gross operating margin -€2,833
down €2,833 (-10.6%), from €26,771 to €23,938
- Other operating charges +€2,764
up €2,764 (+36.9%), from €7,490 to €10,254
- Taxes -€286
down €286 (-21.3%), from €1,345 to €1,059
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 | €261,937 | €229,433 | -€32,504 | -12.4% |
| Fixed assets | 21/28 | €226,225 | €212,175 | -€14,050 | -6.2% |
| Tangible fixed assets | 22/27 | €226,225 | €212,175 | -€14,050 | -6.2% |
| Land and buildings | 22 | €225,715 | €212,084 | -€13,631 | -6.0% |
| Furniture and vehicles | 24 | €510 | €91 | -€419 | -82.2% |
| Current assets | 29/58 | €35,712 | €17,258 | -€18,454 | -51.7% |
| Amounts receivable within one year | 40/41 | €9,521 | €7,636 | -€1,885 | -19.8% |
| Trade receivables | 40 | €9,521 | €1,126 | -€8,395 | -88.2% |
| Other amounts receivable | 41 | - | €6,510 | +€6,510 | |
| Cash at bank and in hand | 54/58 | €26,020 | €8,505 | -€17,515 | -67.3% |
| Deferred charges and accrued income | 490/1 | €171 | €1,117 | +€946 | +553.2% |
| Total equity and liabilities | 10/49 | €261,937 | €229,433 | -€32,504 | -12.4% |
| Equity | 10/15 | €153,605 | €151,891 | -€1,714 | -1.1% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | €133,145 | +€131,285 | +7058.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €133,145 | +€133,145 | |
| Profit (loss) carried forward | 14 | €133,145 | -€1,714 | -€134,859 | |
| Amounts payable | 17/49 | €108,332 | €77,542 | -€30,790 | -28.4% |
| Amounts payable within one year | 42/48 | €108,208 | €77,542 | -€30,666 | -28.3% |
| Trade debts | 44 | €3,550 | €11,963 | +€8,413 | +237.0% |
| Suppliers | 440/4 | €3,550 | €11,963 | +€8,413 | +237.0% |
| Taxes, remuneration and social security | 45 | €52,129 | €1,572 | -€50,557 | -97.0% |
| Taxes | 450/3 | €52,129 | €1,572 | -€50,557 | -97.0% |
| Other amounts payable | 47/48 | €52,529 | €64,007 | +€11,478 | +21.9% |
| Accrued charges and deferred income | 492/3 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,134 | €14,049 | -€85 | -0.6% |
| Other operating charges | 640/8 | €7,490 | €10,254 | +€2,764 | +36.9% |
| Gross operating margin | 9900 | €26,771 | €23,938 | -€2,833 | -10.6% |
| Operating profit (loss) | 9901 | €5,147 | -€365 | -€5,512 | |
| Financial charges | 65/66B | €273 | €290 | +€17 | +6.2% |
| Recurring financial charges | 65 | €273 | €290 | +€17 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €4,874 | -€655 | -€5,529 | |
| Income taxes | 67/77 | €1,345 | €1,059 | -€286 | -21.3% |
| Profit (loss) for the period | 9904 | €3,529 | -€1,714 | -€5,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,529 | -€1,714 | -€5,243 |
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 7 October 2026 via checked.be.