NUMERIS®ART: 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.
NUMERIS®ART
Largest movements
- Receivables within one year +€14,327
up €14,327 (+65.1%), from €22,008 to €36,335
of which Trade receivables: +€18,368
- Tangible fixed assets -€6,705
down €6,705 (-27.7%), from €24,170 to €17,465
of which Furniture and vehicles: -€6,705
- Cash -€5,051
down €5,051 (-29.5%), from €17,123 to €12,072
mainly Receivables within one year (-€14,327) and Debts after one year (-€7,312)
- Intangible fixed assets -€1,000
down €1,000 (-11.1%), from €8,997 to €7,997
- Trade debts +€10,820
up €10,820 (+107%), from €10,108 to €20,928
- Other debts +€7,702
up €7,702 (+154%), from €5,000 to €12,702
- Debts after one year -€7,312
down €7,312 (-32.4%), from €22,597 to €15,285
- Profit (loss) carried forward -€5,195
down €5,195 (-48.6%), from €10,685 to €5,490
- Tax, wage and social debts -€2,042
down €2,042 (-10.3%), from €19,777 to €17,735
of which Taxes: -€1,902
- Gross operating margin +€28,033
up €28,033 (+179%), from €15,637 to €43,670
- Financial charges +€22,459
up €22,459 (+683%), from €3,287 to €25,746
- Staff costs +€10,224
new in 2025: €10,224
- Taxes -€2,516
down €2,516 (-59.2%), from €4,250 to €1,734
- Other operating charges +€1,257
up €1,257 (+114%), from €1,099 to €2,356
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 | €79,987 | €82,441 | +€2,454 | +3.1% |
| Fixed assets | 21/28 | €40,642 | €33,143 | -€7,499 | -18.5% |
| Intangible fixed assets | 21 | €8,997 | €7,997 | -€1,000 | -11.1% |
| Tangible fixed assets | 22/27 | €24,170 | €17,465 | -€6,705 | -27.7% |
| Furniture and vehicles | 24 | €24,170 | €17,465 | -€6,705 | -27.7% |
| Leasing and similar rights | 25 | - | €0 | +€0 | |
| Financial fixed assets | 28 | €7,475 | €7,680 | +€205 | +2.7% |
| Current assets | 29/58 | €39,345 | €49,298 | +€9,953 | +25.3% |
| Amounts receivable within one year | 40/41 | €22,008 | €36,335 | +€14,327 | +65.1% |
| Trade receivables | 40 | €17,967 | €36,335 | +€18,368 | +102% |
| Other amounts receivable | 41 | €4,041 | - | -€4,041 | |
| Cash at bank and in hand | 54/58 | €17,123 | €12,072 | -€5,051 | -29.5% |
| Deferred charges and accrued income | 490/1 | €214 | €891 | +€677 | +317% |
| Total equity and liabilities | 10/49 | €79,987 | €82,441 | +€2,454 | +3.1% |
| Equity | 10/15 | €12,156 | €6,961 | -€5,195 | -42.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,470 | €1,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,470 | €1,470 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,470 | €1,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,685 | €5,490 | -€5,195 | -48.6% |
| Amounts payable | 17/49 | €67,831 | €75,480 | +€7,649 | +11.3% |
| Amounts payable after more than one year | 17 | €22,597 | €15,285 | -€7,312 | -32.4% |
| Financial debts | 170/4 | €22,597 | €15,285 | -€7,312 | -32.4% |
| Amounts payable within one year | 42/48 | €45,234 | €60,195 | +€14,961 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €9,203 | €7,312 | -€1,891 | -20.5% |
| Trade debts | 44 | €10,108 | €20,928 | +€10,820 | +107% |
| Suppliers | 440/4 | €10,108 | €20,928 | +€10,820 | +107% |
| Advances received on contracts in progress | 46 | €1,146 | €1,518 | +€372 | +32.4% |
| Taxes, remuneration and social security | 45 | €19,777 | €17,735 | -€2,042 | -10.3% |
| Taxes | 450/3 | €18,277 | €16,375 | -€1,902 | -10.4% |
| Remuneration and social security | 454/9 | €1,500 | €1,360 | -€140 | -9.4% |
| Other amounts payable | 47/48 | €5,000 | €12,702 | +€7,702 | +154% |
| Remuneration, social security and pensions | 62 | - | €10,224 | +€10,224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,456 | €8,849 | +€393 | +4.6% |
| Other operating charges | 640/8 | €1,099 | €2,356 | +€1,257 | +114% |
| Gross operating margin | 9900 | €15,637 | €43,670 | +€28,033 | +179% |
| Operating profit (loss) | 9901 | €6,082 | €22,241 | +€16,159 | +266% |
| Financial income | 75/76B | €915 | €46 | -€869 | -95.0% |
| Recurring financial income | 75 | €915 | €46 | -€869 | -95.0% |
| Non-recurring financial income | 76B | €915 | - | -€915 | |
| Financial charges | 65/66B | €3,287 | €25,746 | +€22,459 | +683% |
| Recurring financial charges | 65 | €3,287 | €25,746 | +€22,459 | +683% |
| Profit (loss) for the period before taxes | 9903 | €3,710 | -€3,460 | -€7,170 | |
| Income taxes | 67/77 | €4,250 | €1,734 | -€2,516 | -59.2% |
| Profit (loss) for the period | 9904 | -€540 | -€5,194 | -€4,654 | -862% |
| Profit (loss) for the period to be appropriated | 9905 | -€540 | -€5,194 | -€4,654 | -862% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.