N.A. SERVICES: what changed
Two fiscal 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. SERVICES
Largest movements
- Receivables within one year +€24,483
up €24,483 (+500.0%), from €4,897 to €29,380
of which Other amounts receivable: +€12,940
- Cash +€4,243
new in 2023: €4,243
mainly Net result for the year (+€25,083) and Trade debts (+€3,350)
- Tangible fixed assets -€2,008
down €2,008 (-19.3%), from €10,420 to €8,412
- Profit (loss) carried forward +€25,083
up €25,083, from -€533 to €24,550
- Trade debts +€3,350
up €3,350 (+362.6%), from €924 to €4,274
- Other debts -€1,841
down €1,841 (-79.9%), from €2,305 to €464
- Tax, wage and social debts +€990
new in 2023: €990
- Short-term financial debts -€864
no longer reported in 2023 (was €864)
- Turnover +€80,244
up €80,244 (+83.9%), from €95,679 to €175,923
- Purchases and services +€71,140
up €71,140 (+97.5%), from €72,995 to €144,135
- Gross operating margin +€9,104
up €9,104 (+40.1%), from €22,684 to €31,788
- Financial income -€3,666
down €3,666 (-46.5%), from €7,881 to €4,215
- Taxes +€2,053
up €2,053 (+1406.2%), from €146 to €2,199
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,317 | €42,035 | +€26,718 | +174.4% |
| Fixed assets | 21/28 | €10,420 | €8,412 | -€2,008 | -19.3% |
| Tangible fixed assets | 22/27 | €10,420 | €8,412 | -€2,008 | -19.3% |
| Furniture and vehicles | 24 | €10,420 | €8,412 | -€2,008 | -19.3% |
| Current assets | 29/58 | €4,897 | €33,623 | +€28,726 | +586.6% |
| Amounts receivable within one year | 40/41 | €4,897 | €29,380 | +€24,483 | +500.0% |
| Trade receivables | 40 | €4,521 | €16,064 | +€11,543 | +255.3% |
| Other amounts receivable | 41 | €376 | €13,316 | +€12,940 | +3441.5% |
| Cash at bank and in hand | 54/58 | - | €4,243 | +€4,243 | |
| Total equity and liabilities | 10/49 | €15,317 | €42,035 | +€26,718 | +174.4% |
| Equity | 10/15 | €11,224 | €36,307 | +€25,083 | +223.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,557 | €5,557 | = | 0.0% |
| Non-distributable reserves | 130/1 | €557 | €557 | = | 0.0% |
| Legal reserve | 130 | €557 | €557 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€533 | €24,550 | +€25,083 | |
| Amounts payable | 17/49 | €4,093 | €5,728 | +€1,635 | +39.9% |
| Amounts payable within one year | 42/48 | €4,093 | €5,728 | +€1,635 | +39.9% |
| Financial debts | 43 | €864 | - | -€864 | |
| Credit institutions | 430/8 | €864 | - | -€864 | |
| Trade debts | 44 | €924 | €4,274 | +€3,350 | +362.6% |
| Suppliers | 440/4 | €924 | €4,274 | +€3,350 | +362.6% |
| Taxes, remuneration and social security | 45 | - | €990 | +€990 | |
| Taxes | 450/3 | - | €990 | +€990 | |
| Other amounts payable | 47/48 | €2,305 | €464 | -€1,841 | -79.9% |
| Turnover | 70 | €95,679 | €175,923 | +€80,244 | +83.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,995 | €144,135 | +€71,140 | +97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €2,703 | +€1,963 | +265.3% |
| Other operating charges | 640/8 | €3,657 | €5,283 | +€1,626 | +44.5% |
| Non-recurring operating charges | 66A | €1,278 | - | -€1,278 | |
| Gross operating margin | 9900 | €22,684 | €31,788 | +€9,104 | +40.1% |
| Operating profit (loss) | 9901 | €17,009 | €23,802 | +€6,793 | +39.9% |
| Financial income | 75/76B | €7,881 | €4,215 | -€3,666 | -46.5% |
| Recurring financial income | 75 | €7,881 | €4,215 | -€3,666 | -46.5% |
| Financial charges | 65/66B | €505 | €735 | +€230 | +45.5% |
| Recurring financial charges | 65 | €505 | €735 | +€230 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €24,385 | €27,282 | +€2,897 | +11.9% |
| Income taxes | 67/77 | €146 | €2,199 | +€2,053 | +1406.2% |
| Profit (loss) for the period | 9904 | €24,239 | €25,083 | +€844 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,239 | €25,083 | +€844 | +3.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2022 and 31 August 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.