NUMIDIA: 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.
NUMIDIA
Largest movements
- Cash +€21,542
up €21,542 (+96.9%), from €22,231 to €43,773
mainly Trade debts (+€27,663) and Net result for the year (+€18,056)
- Receivables within one year +€8,708
up €8,708 (+240.4%), from €3,622 to €12,330
- Tangible fixed assets -€8,321
down €8,321 (-11.9%), from €69,931 to €61,610
of which Land and buildings: -€6,704
- Reserves +€100,000
up €100,000 (+5378.7%), from €1,859 to €101,859
of which Distributable reserves: +€100,000
- Profit (loss) carried forward -€81,944
down €81,944 (-63.1%), from €129,964 to €48,020
- Debts after one year -€29,988
down €29,988 (-7.6%), from €393,127 to €363,139
- Trade debts +€27,663
up €27,663 (+14.5%), from €190,996 to €218,659
- Gross operating margin +€26,064
up €26,064 (+32.2%), from €80,978 to €107,042
- Staff costs +€11,816
up €11,816 (+23.4%), from €50,528 to €62,343
- Taxes +€3,701
up €3,701 (+159.7%), from €2,317 to €6,019
- Other operating charges -€1,085
down €1,085 (-16.5%), from €6,583 to €5,498
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 | €736,855 | €759,303 | +€22,449 | +3.0% |
| Fixed assets | 21/28 | €710,231 | €701,910 | -€8,321 | -1.2% |
| Tangible fixed assets | 22/27 | €69,931 | €61,610 | -€8,321 | -11.9% |
| Land and buildings | 22 | €66,597 | €59,893 | -€6,704 | -10.1% |
| Plant, machinery and equipment | 23 | €2,627 | €1,256 | -€1,371 | -52.2% |
| Furniture and vehicles | 24 | €707 | €461 | -€246 | -34.8% |
| Financial fixed assets | 28 | €640,300 | €640,300 | = | 0.0% |
| Current assets | 29/58 | €26,623 | €57,393 | +€30,770 | +115.6% |
| Stocks and contracts in progress | 3 | €770 | €1,291 | +€520 | +67.6% |
| Stocks | 30/36 | €770 | €1,291 | +€520 | +67.6% |
| Amounts receivable within one year | 40/41 | €3,622 | €12,330 | +€8,708 | +240.4% |
| Other amounts receivable | 41 | €3,622 | €12,330 | +€8,708 | +240.4% |
| Cash at bank and in hand | 54/58 | €22,231 | €43,773 | +€21,542 | +96.9% |
| Total equity and liabilities | 10/49 | €736,855 | €759,303 | +€22,449 | +3.0% |
| Equity | 10/15 | €150,415 | €168,471 | +€18,056 | +12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €101,859 | +€100,000 | +5378.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €129,964 | €48,020 | -€81,944 | -63.1% |
| Amounts payable | 17/49 | €586,440 | €590,832 | +€4,393 | +0.7% |
| Amounts payable after more than one year | 17 | €393,127 | €363,139 | -€29,988 | -7.6% |
| Financial debts | 170/4 | €393,127 | €363,139 | -€29,988 | -7.6% |
| Amounts payable within one year | 42/48 | €193,313 | €227,693 | +€34,380 | +17.8% |
| Trade debts | 44 | €190,996 | €218,659 | +€27,663 | +14.5% |
| Suppliers | 440/4 | €190,996 | €218,659 | +€27,663 | +14.5% |
| Taxes, remuneration and social security | 45 | €2,317 | €9,035 | +€6,717 | +289.9% |
| Taxes | 450/3 | - | €5,940 | +€5,940 | |
| Remuneration and social security | 454/9 | €2,317 | €3,095 | +€777 | +33.5% |
| Remuneration, social security and pensions | 62 | €50,528 | €62,343 | +€11,816 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,321 | €8,321 | = | 0.0% |
| Other operating charges | 640/8 | €6,583 | €5,498 | -€1,085 | -16.5% |
| Gross operating margin | 9900 | €80,978 | €107,042 | +€26,064 | +32.2% |
| Operating profit (loss) | 9901 | €15,546 | €30,880 | +€15,334 | +98.6% |
| Financial charges | 65/66B | €6,277 | €6,805 | +€528 | +8.4% |
| Recurring financial charges | 65 | €6,277 | €6,805 | +€528 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €9,269 | €24,075 | +€14,806 | +159.7% |
| Income taxes | 67/77 | €2,317 | €6,019 | +€3,701 | +159.7% |
| Profit (loss) for the period | 9904 | €6,952 | €18,056 | +€11,104 | +159.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,952 | €18,056 | +€11,104 | +159.7% |
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 4 October 2026 via checked.be.