NUMIDES: 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.
NUMIDES
Largest movements
- Cash +€49,445
up €49,445 (+194.7%), from €25,394 to €74,838
mainly Net result for the year (+€40,858) and Depreciation (+€24,750)
- Tangible fixed assets -€22,585
down €22,585 (-21.7%), from €103,938 to €81,353
of which Furniture and vehicles: -€21,617
- Receivables within one year -€10,827
down €10,827 (-15.1%), from €71,749 to €60,922
of which Trade receivables: -€18,880
- Reserves +€40,858
up €40,858 (+100.9%), from €40,479 to €81,337
- Trade debts -€25,282
down €25,282 (-95.8%), from €26,385 to €1,103
- Tax, wage and social debts +€21,581
up €21,581 (+114.8%), from €18,794 to €40,374
of which Taxes: +€24,081
- Debts after one year -€17,522
down €17,522 (-32.8%), from €53,440 to €35,918
- Gross operating margin +€69,796
up €69,796 (+356.7%), from €19,570 to €89,366
- Taxes +€16,696
up €16,696 (+520.8%), from €3,206 to €19,902
- Depreciation +€16,509
up €16,509 (+200.3%), from €8,241 to €24,750
- Financial charges -€1,210
down €1,210 (-32.5%), from €3,721 to €2,511
- Other operating charges +€1,176
up €1,176 (+422.4%), from €278 to €1,455
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 | €202,110 | €219,564 | +€17,454 | +8.6% |
| Fixed assets | 21/28 | €103,938 | €81,353 | -€22,585 | -21.7% |
| Tangible fixed assets | 22/27 | €103,938 | €81,353 | -€22,585 | -21.7% |
| Land and buildings | 22 | €8,985 | €9,889 | +€903 | +10.1% |
| Plant, machinery and equipment | 23 | €13,078 | €11,207 | -€1,871 | -14.3% |
| Furniture and vehicles | 24 | €81,874 | €60,257 | -€21,617 | -26.4% |
| Current assets | 29/58 | €98,172 | €138,212 | +€40,039 | +40.8% |
| Amounts receivable within one year | 40/41 | €71,749 | €60,922 | -€10,827 | -15.1% |
| Trade receivables | 40 | €30,199 | €11,319 | -€18,880 | -62.5% |
| Other amounts receivable | 41 | €41,550 | €49,603 | +€8,053 | +19.4% |
| Cash at bank and in hand | 54/58 | €25,394 | €74,838 | +€49,445 | +194.7% |
| Deferred charges and accrued income | 490/1 | €1,030 | €2,451 | +€1,421 | +138.0% |
| Total equity and liabilities | 10/49 | €202,110 | €219,564 | +€17,454 | +8.6% |
| Equity | 10/15 | €65,279 | €106,137 | +€40,858 | +62.6% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €40,479 | €81,337 | +€40,858 | +100.9% |
| Distributable reserves | 133 | €40,479 | €81,337 | +€40,858 | +100.9% |
| Amounts payable | 17/49 | €136,831 | €113,427 | -€23,404 | -17.1% |
| Amounts payable after more than one year | 17 | €53,440 | €35,918 | -€17,522 | -32.8% |
| Financial debts | 170/4 | €53,440 | €35,918 | -€17,522 | -32.8% |
| Amounts payable within one year | 42/48 | €83,391 | €77,509 | -€5,882 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €16,756 | €16,333 | -€423 | -2.5% |
| Trade debts | 44 | €26,385 | €1,103 | -€25,282 | -95.8% |
| Suppliers | 440/4 | €26,385 | €1,103 | -€25,282 | -95.8% |
| Taxes, remuneration and social security | 45 | €18,794 | €40,374 | +€21,581 | +114.8% |
| Taxes | 450/3 | €13,144 | €37,224 | +€24,081 | +183.2% |
| Remuneration and social security | 454/9 | €5,650 | €3,150 | -€2,500 | -44.2% |
| Other amounts payable | 47/48 | €21,457 | €19,698 | -€1,759 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,241 | €24,750 | +€16,509 | +200.3% |
| Other operating charges | 640/8 | €278 | €1,455 | +€1,176 | +422.4% |
| Gross operating margin | 9900 | €19,570 | €89,366 | +€69,796 | +356.7% |
| Operating profit (loss) | 9901 | €11,050 | €63,161 | +€52,111 | +471.6% |
| Financial income | 75/76B | €1 | €110 | +€108 | +7858.7% |
| Recurring financial income | 75 | €1 | €110 | +€108 | +7858.7% |
| Financial charges | 65/66B | €3,721 | €2,511 | -€1,210 | -32.5% |
| Recurring financial charges | 65 | €3,721 | €2,511 | -€1,210 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €7,331 | €60,760 | +€53,429 | +728.9% |
| Income taxes | 67/77 | €3,206 | €19,902 | +€16,696 | +520.8% |
| Profit (loss) for the period | 9904 | €4,125 | €40,858 | +€36,733 | +890.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,125 | €40,858 | +€36,733 | +890.5% |
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.