N & A MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€11,919
down €11,919 (-58.4%), from €20,408 to €8,489
of which Trade receivables: -€20,408
- Deferred charges and accrued income +€522
new in 2024: €522
- Other debts -€11,303
no longer reported in 2024 (was €11,303)
- Profit (loss) carried forward -€1,189
down €1,189 (-16.3%), from -€7,291 to -€8,480
- Trade debts +€964
up €964 (+23.0%), from €4,185 to €5,150
- Financial income +€522
new in 2024: €522
- Gross operating margin -€97
down €97 (-70.9%), from -€137 to -€234
- Financial charges +€46
new in 2024: €46
- Other operating charges +€40
up €40 (+9.7%), from €410 to €449
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,457 | €10,929 | -€11,528 | -51.3% |
| Current assets | 29/58 | €22,457 | €10,929 | -€11,528 | -51.3% |
| Amounts receivable within one year | 40/41 | €20,408 | €8,489 | -€11,919 | -58.4% |
| Trade receivables | 40 | €20,408 | - | -€20,408 | |
| Other amounts receivable | 41 | - | €8,489 | +€8,489 | |
| Cash at bank and in hand | 54/58 | €2,049 | €1,918 | -€132 | -6.4% |
| Deferred charges and accrued income | 490/1 | - | €522 | +€522 | |
| Total equity and liabilities | 10/49 | €22,457 | €10,929 | -€11,528 | -51.3% |
| Equity | 10/15 | €6,969 | €5,780 | -€1,189 | -17.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€7,291 | -€8,480 | -€1,189 | -16.3% |
| Amounts payable | 17/49 | €15,488 | €5,150 | -€10,339 | -66.8% |
| Amounts payable within one year | 42/48 | €15,488 | €5,150 | -€10,339 | -66.8% |
| Trade debts | 44 | €4,185 | €5,150 | +€964 | +23.0% |
| Suppliers | 440/4 | €4,185 | €5,150 | +€964 | +23.0% |
| Other amounts payable | 47/48 | €11,303 | - | -€11,303 | |
| Other operating charges | 640/8 | €410 | €449 | +€40 | +9.7% |
| Gross operating margin | 9900 | -€137 | -€234 | -€97 | -70.9% |
| Operating profit (loss) | 9901 | -€547 | -€683 | -€137 | -25.1% |
| Financial income | 75/76B | - | €522 | +€522 | |
| Recurring financial income | 75 | - | €522 | +€522 | |
| Financial charges | 65/66B | - | €46 | +€46 | |
| Recurring financial charges | 65 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | -€547 | -€207 | +€339 | +62.1% |
| Profit (loss) for the period | 9904 | -€547 | -€207 | +€339 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€547 | -€207 | +€339 | +62.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.