N.A.J.L.: 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.
N.A.J.L.
Largest movements
- Deferred charges and accrued income +€13,000
new in 2024: €13,000
- Cash -€7,537
down €7,537 (-65.1%), from €11,581 to €4,043
mainly Deferred charges and accrued income (-€13,000) and Receivables within one year (-€2,414)
- Receivables within one year +€2,414
up €2,414 (+174%), from €1,391 to €3,806
of which Trade receivables: +€2,414
- Advances received +€3,415
new in 2024: €3,415
- Trade debts +€2,943
up €2,943 (+15.7%), from €18,707 to €21,651
- Profit (loss) carried forward +€1,798
up €1,798 (+27.3%), from -€6,583 to -€4,785
- Other debts -€1,056
down €1,056 (-100%), from €1,056 to €0
- Tax, wage and social debts +€660
up €660 (+989%), from €67 to €727
- Gross operating margin +€217
up €217 (+7.7%), from €2,796 to €3,013
- Other operating charges -€73
down €73 (-30.4%), from €241 to €168
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,447 | €27,208 | +€7,761 | +39.9% |
| Fixed assets | 21/28 | €6,476 | €6,360 | -€116 | -1.8% |
| Tangible fixed assets | 22/27 | €6,476 | €6,360 | -€116 | -1.8% |
| Land and buildings | 22 | €6,320 | €5,720 | -€600 | -9.5% |
| Furniture and vehicles | 24 | €156 | €640 | +€484 | +311% |
| Current assets | 29/58 | €12,972 | €20,849 | +€7,877 | +60.7% |
| Amounts receivable within one year | 40/41 | €1,391 | €3,806 | +€2,414 | +174% |
| Trade receivables | 40 | €1,001 | €3,415 | +€2,414 | +241% |
| Other amounts receivable | 41 | €391 | €391 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,581 | €4,043 | -€7,537 | -65.1% |
| Deferred charges and accrued income | 490/1 | - | €13,000 | +€13,000 | |
| Total equity and liabilities | 10/49 | €19,447 | €27,208 | +€7,761 | +39.9% |
| Equity | 10/15 | -€383 | €1,415 | +€1,798 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,583 | -€4,785 | +€1,798 | +27.3% |
| Amounts payable | 17/49 | €19,830 | €25,793 | +€5,963 | +30.1% |
| Amounts payable within one year | 42/48 | €19,830 | €25,793 | +€5,963 | +30.1% |
| Trade debts | 44 | €18,707 | €21,651 | +€2,943 | +15.7% |
| Suppliers | 440/4 | €18,707 | €21,651 | +€2,943 | +15.7% |
| Advances received on contracts in progress | 46 | - | €3,415 | +€3,415 | |
| Taxes, remuneration and social security | 45 | €67 | €727 | +€660 | +989% |
| Taxes | 450/3 | €67 | €727 | +€660 | +989% |
| Other amounts payable | 47/48 | €1,056 | €0 | -€1,056 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €879 | -€12 | -1.3% |
| Other operating charges | 640/8 | €241 | €168 | -€73 | -30.4% |
| Gross operating margin | 9900 | €2,796 | €3,013 | +€217 | +7.7% |
| Operating profit (loss) | 9901 | €1,665 | €1,966 | +€301 | +18.1% |
| Financial charges | 65/66B | €153 | €168 | +€15 | +9.5% |
| Recurring financial charges | 65 | €153 | €168 | +€15 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €1,511 | €1,798 | +€287 | +19.0% |
| Profit (loss) for the period | 9904 | €1,511 | €1,798 | +€287 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,511 | €1,798 | +€287 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.