NUNCA: 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.
NUNCA
Largest movements
- Cash +€69,367
up €69,367 (+27.9%), from €248,297 to €317,663
mainly Other debts (+€145,200) and Net result for the year (+€93,758)
- Other debts +€145,200
up €145,200 (+2,135%), from €6,800 to €152,000
- Profit (loss) carried forward -€58,242
down €58,242 (-94.2%), from €61,800 to €3,558
- Tax, wage and social debts -€15,749
down €15,749 (-70.8%), from €22,257 to €6,508
of which Taxes: -€15,779
- Gross operating margin +€15,952
up €15,952 (+15.6%), from €102,001 to €117,953
- Financial income +€2,754
up €2,754 (+5,931%), from €46 to €2,800
- Taxes -€2,486
down €2,486 (-8.7%), from €28,463 to €25,977
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 | €351,579 | €421,963 | +€70,384 | +20.0% |
| Fixed assets | 21/28 | €278 | €146 | -€133 | -47.7% |
| Tangible fixed assets | 22/27 | €278 | €146 | -€133 | -47.7% |
| Furniture and vehicles | 24 | €278 | €146 | -€133 | -47.7% |
| Current assets | 29/58 | €351,301 | €421,818 | +€70,517 | +20.1% |
| Amounts receivable within one year | 40/41 | €1,686 | €2,164 | +€478 | +28.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,686 | €2,164 | +€478 | +28.4% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €248,297 | €317,663 | +€69,367 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,990 | +€672 | +50.9% |
| Total equity and liabilities | 10/49 | €351,579 | €421,963 | +€70,384 | +20.0% |
| Equity | 10/15 | €321,004 | €262,762 | -€58,242 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,604 | €240,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €238,744 | €238,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,800 | €3,558 | -€58,242 | -94.2% |
| Amounts payable | 17/49 | €30,576 | €159,201 | +€128,625 | +421% |
| Amounts payable within one year | 42/48 | €30,576 | €159,201 | +€128,625 | +421% |
| Trade debts | 44 | €1,518 | €693 | -€826 | -54.4% |
| Suppliers | 440/4 | €1,518 | €693 | -€826 | -54.4% |
| Taxes, remuneration and social security | 45 | €22,257 | €6,508 | -€15,749 | -70.8% |
| Taxes | 450/3 | €22,257 | €6,478 | -€15,779 | -70.9% |
| Remuneration and social security | 454/9 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | €6,800 | €152,000 | +€145,200 | +2,135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €133 | +€13 | +10.6% |
| Other operating charges | 640/8 | €810 | €689 | -€122 | -15.0% |
| Gross operating margin | 9900 | €102,001 | €117,953 | +€15,952 | +15.6% |
| Operating profit (loss) | 9901 | €101,070 | €117,132 | +€16,061 | +15.9% |
| Financial income | 75/76B | €46 | €2,800 | +€2,754 | +5,931% |
| Recurring financial income | 75 | €46 | €2,800 | +€2,754 | +5,931% |
| Financial charges | 65/66B | €455 | €196 | -€259 | -56.9% |
| Recurring financial charges | 65 | €455 | €196 | -€259 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €100,662 | €119,736 | +€19,074 | +18.9% |
| Income taxes | 67/77 | €28,463 | €25,977 | -€2,486 | -8.7% |
| Profit (loss) for the period | 9904 | €72,199 | €93,758 | +€21,560 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,199 | €93,758 | +€21,560 | +29.9% |
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 17 October 2026 via checked.be.