Numerius: 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.
Numerius
Largest movements
- Cash +€34,497
up €34,497 (+1079.8%), from €3,195 to €37,692
mainly Net result for the year (+€23,535) and Tax, wage and social debts (+€16,135)
- Receivables within one year +€10,572
new in 2025: €10,572
- Receivables after one year -€7,405
no longer reported in 2025 (was €7,405)
- Reserves +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€16,135
up €16,135 (+658.0%), from €2,452 to €18,587
- Profit (loss) carried forward +€3,535
up €3,535 (+74.7%), from €4,733 to €8,268
- Other debts -€1,449
down €1,449 (-71.9%), from €2,014 to €566
- Gross operating margin +€26,878
up €26,878 (+442.7%), from €6,071 to €32,950
- Taxes +€7,510
up €7,510 (+634.6%), from €1,183 to €8,693
- Depreciation +€446
up €446 (+10109.3%), from €4 to €450
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 | €12,083 | €49,954 | +€37,871 | +313.4% |
| Fixed assets | 21/28 | €1,201 | €1,335 | +€134 | +11.2% |
| Tangible fixed assets | 22/27 | €1,201 | €1,335 | +€134 | +11.2% |
| Furniture and vehicles | 24 | €1,201 | €1,335 | +€134 | +11.2% |
| Current assets | 29/58 | €10,882 | €48,619 | +€37,737 | +346.8% |
| Amounts receivable after more than one year | 29 | €7,405 | - | -€7,405 | |
| Trade receivables | 290 | €7,405 | - | -€7,405 | |
| Amounts receivable within one year | 40/41 | - | €10,572 | +€10,572 | |
| Trade receivables | 40 | - | €10,572 | +€10,572 | |
| Cash at bank and in hand | 54/58 | €3,195 | €37,692 | +€34,497 | +1079.8% |
| Deferred charges and accrued income | 490/1 | €282 | €355 | +€73 | +25.9% |
| Total equity and liabilities | 10/49 | €12,083 | €49,954 | +€37,871 | +313.4% |
| Equity | 10/15 | €7,233 | €30,768 | +€23,535 | +325.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €4,733 | €8,268 | +€3,535 | +74.7% |
| Amounts payable | 17/49 | €4,849 | €19,185 | +€14,336 | +295.6% |
| Amounts payable within one year | 42/48 | €4,846 | €19,181 | +€14,336 | +295.8% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €380 | €15 | -€365 | -96.1% |
| Suppliers | 440/4 | €380 | €15 | -€365 | -96.1% |
| Taxes, remuneration and social security | 45 | €2,452 | €18,587 | +€16,135 | +658.0% |
| Taxes | 450/3 | €2,452 | €18,587 | +€16,135 | +658.0% |
| Other amounts payable | 47/48 | €2,014 | €566 | -€1,449 | -71.9% |
| Accrued charges and deferred income | 492/3 | €4 | €4 | +€0 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €450 | +€446 | +10109.3% |
| Other operating charges | 640/8 | €156 | €186 | +€30 | +19.4% |
| Gross operating margin | 9900 | €6,071 | €32,950 | +€26,878 | +442.7% |
| Operating profit (loss) | 9901 | €5,911 | €32,314 | +€26,402 | +446.7% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €10 | €85 | +€76 | +787.7% |
| Recurring financial charges | 65 | €10 | €85 | +€76 | +787.7% |
| Profit (loss) for the period before taxes | 9903 | €5,917 | €32,228 | +€26,312 | +444.7% |
| Income taxes | 67/77 | €1,183 | €8,693 | +€7,510 | +634.6% |
| Profit (loss) for the period | 9904 | €4,733 | €23,535 | +€18,802 | +397.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,733 | €23,535 | +€18,802 | +397.2% |
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 11 October 2026 via checked.be.