BAZAR NAJAH: 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.
BAZAR NAJAH
Largest movements
- Cash -€6,680
down €6,680 (-46.2%), from €14,469 to €7,789
mainly Investment in fixed assets (net) (-€5,705) and Trade debts (-€5,692)
- Stocks and contracts -€5,188
down €5,188 (-25.3%), from €20,492 to €15,304
- Tangible fixed assets +€4,608
up €4,608 (+149%), from €3,083 to €7,691
- Receivables within one year +€3,359
up €3,359 (+35.3%), from €9,509 to €12,868
- Profit (loss) carried forward +€5,890
up €5,890 (+78.8%), from -€7,478 to -€1,588
- Trade debts -€5,692
down €5,692 (-25.9%), from €21,968 to €16,277
- Tax, wage and social debts -€4,100
down €4,100 (-30.5%), from €13,433 to €9,333
of which Remuneration and social security: -€7,251
- Gross operating margin +€16,619
up €16,619 (+36.9%), from €45,034 to €61,652
- Staff costs +€12,176
up €12,176 (+29.5%), from €41,250 to €53,427
- Financial charges -€929
no longer reported in 2025 (was €929)
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 | €47,553 | €43,652 | -€3,901 | -8.2% |
| Fixed assets | 21/28 | €3,083 | €7,691 | +€4,608 | +149% |
| Tangible fixed assets | 22/27 | €3,083 | €7,691 | +€4,608 | +149% |
| Furniture and vehicles | 24 | €3,083 | €7,691 | +€4,608 | +149% |
| Current assets | 29/58 | €44,470 | €35,961 | -€8,509 | -19.1% |
| Stocks and contracts in progress | 3 | €20,492 | €15,304 | -€5,188 | -25.3% |
| Stocks | 30/36 | €20,492 | €15,304 | -€5,188 | -25.3% |
| Amounts receivable within one year | 40/41 | €9,509 | €12,868 | +€3,359 | +35.3% |
| Other amounts receivable | 41 | €9,509 | €12,868 | +€3,359 | +35.3% |
| Cash at bank and in hand | 54/58 | €14,469 | €7,789 | -€6,680 | -46.2% |
| Total equity and liabilities | 10/49 | €47,553 | €43,652 | -€3,901 | -8.2% |
| Equity | 10/15 | €12,152 | €18,042 | +€5,890 | +48.5% |
| Contributions | 10/11 | €17,771 | €17,771 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,478 | -€1,588 | +€5,890 | +78.8% |
| Amounts payable | 17/49 | €35,401 | €25,610 | -€9,791 | -27.7% |
| Amounts payable within one year | 42/48 | €35,401 | €25,610 | -€9,791 | -27.7% |
| Trade debts | 44 | €21,968 | €16,277 | -€5,692 | -25.9% |
| Suppliers | 440/4 | €21,968 | €16,277 | -€5,692 | -25.9% |
| Taxes, remuneration and social security | 45 | €13,433 | €9,333 | -€4,100 | -30.5% |
| Taxes | 450/3 | - | €3,151 | +€3,151 | |
| Remuneration and social security | 454/9 | €13,433 | €6,182 | -€7,251 | -54.0% |
| Remuneration, social security and pensions | 62 | €41,250 | €53,427 | +€12,176 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €1,096 | -€170 | -13.4% |
| Other operating charges | 640/8 | €1,291 | €1,239 | -€52 | -4.0% |
| Gross operating margin | 9900 | €45,034 | €61,652 | +€16,619 | +36.9% |
| Operating profit (loss) | 9901 | €1,226 | €5,890 | +€4,664 | +380% |
| Financial charges | 65/66B | €929 | - | -€929 | |
| Recurring financial charges | 65 | €929 | - | -€929 | |
| Profit (loss) for the period before taxes | 9903 | €297 | €5,890 | +€5,593 | +1,883% |
| Profit (loss) for the period | 9904 | €297 | €5,890 | +€5,593 | +1,883% |
| Profit (loss) for the period to be appropriated | 9905 | €297 | €5,890 | +€5,593 | +1,883% |
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 27 October 2026 via checked.be.