EL NABIL: 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.
EL NABIL
Largest movements
- Cash +€88,151
up €88,151 (+289.7%), from €30,424 to €118,576
mainly Net result for the year (+€97,264) and Tax, wage and social debts (+€31,914)
- Tangible fixed assets +€11,220
up €11,220 (+25.4%), from €44,201 to €55,421
of which Plant, machinery and equipment: +€12,830
- Deferred charges and accrued income +€5,992
up €5,992 (+572.7%), from €1,046 to €7,039
- Intangible fixed assets +€2,059
up €2,059 (+201.8%), from €1,021 to €3,080
- Reserves +€97,264
up €97,264 (+434.7%), from €22,376 to €119,639
- Tax, wage and social debts +€31,914
up €31,914 (+135.0%), from €23,647 to €55,561
of which Taxes: +€30,701
- Other debts -€19,551
down €19,551 (-41.3%), from €47,345 to €27,795
- Trade debts -€2,825
down €2,825 (-84.3%), from €3,353 to €528
- Gross operating margin +€182,325
up €182,325 (+402.9%), from €45,258 to €227,583
- Staff costs +€60,842
up €60,842 (+904.8%), from €6,725 to €67,567
- Taxes +€34,719
up €34,719 (+407.3%), from €8,524 to €43,243
- Depreciation +€13,168
up €13,168 (+232.2%), from €5,670 to €18,839
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 | €97,721 | €204,523 | +€106,802 | +109.3% |
| Fixed assets | 21/28 | €54,731 | €68,311 | +€13,579 | +24.8% |
| Intangible fixed assets | 21 | €1,021 | €3,080 | +€2,059 | +201.8% |
| Tangible fixed assets | 22/27 | €44,201 | €55,421 | +€11,220 | +25.4% |
| Plant, machinery and equipment | 23 | €10,040 | €22,870 | +€12,830 | +127.8% |
| Furniture and vehicles | 24 | €34,161 | €28,359 | -€5,802 | -17.0% |
| Other tangible fixed assets | 26 | - | €4,193 | +€4,193 | |
| Financial fixed assets | 28 | €9,510 | €9,810 | +€300 | +3.2% |
| Current assets | 29/58 | €42,989 | €136,212 | +€93,223 | +216.9% |
| Amounts receivable within one year | 40/41 | €11,519 | €10,598 | -€921 | -8.0% |
| Trade receivables | 40 | €11,519 | €10,598 | -€921 | -8.0% |
| Cash at bank and in hand | 54/58 | €30,424 | €118,576 | +€88,151 | +289.7% |
| Deferred charges and accrued income | 490/1 | €1,046 | €7,039 | +€5,992 | +572.7% |
| Total equity and liabilities | 10/49 | €97,721 | €204,523 | +€106,802 | +109.3% |
| Equity | 10/15 | €23,376 | €120,639 | +€97,264 | +416.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,376 | €119,639 | +€97,264 | +434.7% |
| Distributable reserves | 133 | €22,376 | €119,639 | +€97,264 | +434.7% |
| Amounts payable | 17/49 | €74,345 | €83,884 | +€9,539 | +12.8% |
| Amounts payable within one year | 42/48 | €74,345 | €83,884 | +€9,539 | +12.8% |
| Trade debts | 44 | €3,353 | €528 | -€2,825 | -84.3% |
| Suppliers | 440/4 | €3,353 | €528 | -€2,825 | -84.3% |
| Taxes, remuneration and social security | 45 | €23,647 | €55,561 | +€31,914 | +135.0% |
| Taxes | 450/3 | €12,524 | €43,225 | +€30,701 | +245.1% |
| Remuneration and social security | 454/9 | €11,123 | €12,336 | +€1,213 | +10.9% |
| Other amounts payable | 47/48 | €47,345 | €27,795 | -€19,551 | -41.3% |
| Remuneration, social security and pensions | 62 | €6,725 | €67,567 | +€60,842 | +904.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,670 | €18,839 | +€13,168 | +232.2% |
| Other operating charges | 640/8 | €457 | €320 | -€137 | -30.0% |
| Non-recurring operating charges | 66A | €1,500 | - | -€1,500 | |
| Gross operating margin | 9900 | €45,258 | €227,583 | +€182,325 | +402.9% |
| Operating profit (loss) | 9901 | €30,906 | €140,858 | +€109,952 | +355.8% |
| Financial income | 75/76B | €28 | €10 | -€18 | -65.3% |
| Recurring financial income | 75 | €28 | €10 | -€18 | -65.3% |
| Financial charges | 65/66B | €34 | €361 | +€327 | +962.8% |
| Recurring financial charges | 65 | €34 | €361 | +€327 | +962.8% |
| Profit (loss) for the period before taxes | 9903 | €30,900 | €140,506 | +€109,607 | +354.7% |
| Income taxes | 67/77 | €8,524 | €43,243 | +€34,719 | +407.3% |
| Profit (loss) for the period | 9904 | €22,376 | €97,264 | +€74,888 | +334.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,376 | €97,264 | +€74,888 | +334.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.